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Mobile Homes Tax & Tips

Responsibilities | Buying and Selling A Mobile Home | Moving a Mobile Home
Delinquent Taxes | Redemption and Tax Lien Sale

Responsibilities of the Treasurer, Assessor, Renter and Owner

The Treasurer is responsible for:
- Mailing a Property Tax Statement after January 10^th of each year.
- Collecting Mobile Home Ad Valorem Taxes.
- Performing Foreclosure Process due to delinquent taxes.

The Assessor is responsible for:
- Establishing a valuation on the mobile home and notifying the owner by May 1^st each year if there is a value increase from the prior year.
- Answering questions and correcting problems concerning property valuation.
- Hearing and reviewing all protests on the assessed valuation between the first business day after the Notice of Valuation is mailed and the last business day of June.
- Rendering a decision, in writing, by the last business day of June.
The Mobile Home Owner is responsible for:
- Carefully reviewing the Notice of Valuation received from the Assessor.
- Contacting the Assessor if you do not understand the Notice.
- Notifying the Assessor if the mailing address changes.
The Mobile Home Renter is responsible for:
- Forwarding the Property Tax Notice to the owner if the renter is not responsible for payment.
- IMMEDIATELY notifying the owner or liable party of ANY foreclosure or distraint action taken by the Treasurer.

Buying and Selling a Mobile Home

The Seller MUST:
- Ensure that all property taxes have been paid on the mobile home.
- Provide the buyer with a Certificate of Taxes Due. This document is required by law and is issued by the Treasurer's Office. A copy of the title is required in order to issue the certificate. The fee is $10.00 and is due upon issuance of the Certificate.
- Provide the buyer with a Certificate of Title to facilitate the transfer of ownership.
- By law, provide a listing of the household furnishings included in the sale price.
The Buyer MUST:
- Apply for a new title from the County Motor Vehicle Department within 45 days of the sale of a new mobile home or within 30 days of the sale of a previously owned mobile home.
- A Certificate of Taxes Due is required at the time of transfer (See "Seller" above).
- The title must be filed in the same county that the home is located.
- Notify the County Assessor of who the new owner is.

Moving A Mobile Home

Moving Procedures:
- Notify the County Assessor. The Assessor will collect the information needed so the Treasurer's Office can issue an Authentication Form and moving permit. A fee of $10.00 is due and payable to the Treasurer.
  - If the home is remaining in Larimer County, taxes must be paid in full.
  - If the home is leaving the county, taxes must be paid in full.
  - If the home is leaving the state, ALL taxes, (current and prorated), must be paid with cash or certified funds.
- If the mobile home is moved OUTSIDE OF LARIMER COUNTY, you must provide the new County Treasurer and Assessor with the new location of the mobile home and your mailing address within 20 days of your arrival. The new County Assessor will prorate the value of the mobile home for the amount of time the mobile home will be in the new county.
Penalties:
- Any mobile home owner or mover who moves a mobile home and fails to notify the County Treasurer and County Assessor, shall be punished by a fine of not less than $100.00 nor more than $1000.00.
- The fine for multiple use of a moving permit or prorated tax receipt is $350.00.
The County Treasurer in the current location
and/or new location of the mobile home may enforce collection
of any fine imposed for an illegal move.

Purging A Mobile Home

Purging a mobile home starts by picking up a purge packet from the Assessor’s Office and filling out the necessary forms. The mobile home has to be setting on foundation, with no wheels or axles.
The current and prepaid taxes for next year for the mobile home have to be paid in full. The Treasurer’s office will provide a Tax Authentication form which costs $10.00. The authentication, title, and purge packet is taken to the Assessor’s Office where the purge of the mobile home will be completed.

Delinquent Mobile Home Taxes

Property taxes officially become delinquent on June 16^th of the year they are due. Delinquent interest, advertising, and distraint fees are subject to collection once the taxes become delinquent. Since the amount due is dependent on the date paid, please review the important dates listed below.

Delinquent interest: MUST be included in the amount submitted for payment. Interest is calculated as follows:

DELINQUENT INTEREST CHART

DEADLINE	February 28	JUNE 15	APRIL 30
MONTH PAID	HALF TAX OPTION 1ST HALF	HALF TAX OPTION 2ND HALF	FULL TAX OPTION
March	1%	-	-
April	2%	-	-
May	3%	-	1%
June 15	4%	-	2%
June 16 - 30	4%	1%	2%
July	5%	2%	3%
August	6%	3%	4%
September	7%	4%	5%
October	8%	5%	6%
November 1-16 (prior to Tax Lien Sale)	9%	6%	7%

Beginning September 1^st
ALL payments MUST be made by
CASH OR CERTIFIED FUNDS!

August 31, 2010:
Last day to pay mobile home taxes to avoid advertising costs of $10.00 per mobile home.
September 1-30, 2010:
Delinquent Notice is given to all mobile homes located in a park. Orange doorhangers are placed on each mobile home in which property taxes are delinquent. The Notice is placed by the Mobile Home Civil Deputy employed by the Treasurer's Office.
September 3, 2010:
Notice is mailed to the lienholders of record that the property taxes on the mobile home are delinquent. This includes financial institutions and mortgage companies.
September 17, 2010:
First advertising of delinquent mobile home taxes in preparation for Tax Lien Sale.
September 30, 2010:
Last day to pay mobile home taxes to avoid Distraint Fee of $50.00.
October 4, 2010:
All mobile homes are subject to distraint. A Distraint Warrant is placed on the home by the Mobile Home Civil Deputy employed by the Treasurer's Office. Once this warrant is placed on the mobile home, the home can not be moved or sold until the taxes are brought current
October 29, 2010:
Last day to pay to avoid a second advertising charge of $10.00 (bringing total advertising charges to $20.00).
November 12, 2010:
Second advertising of delinquent mobile home taxes in preparation of Tax Lien Sale.
November 16, 2010:
LAST DAY to pay mobile home taxes to avoid Tax Lien Sale.
November 18, 2010:
All delinquent mobile home taxes will be sold at Tax Lien Sale. Please contact the Treasurer's Office at (970) 498-7020 for further information and redemption figures.

Tax Lien Sale for Mobile Homes

Delinquent mobile home taxes will be sold at the annual Tax Lien Sale conducted by the Treasurer. This year's sale will be held November 18, 2010.
Once the tax is sold, a tax lien is placed against the mobile home.
The tax lien is recorded with the Larimer County Clerk and Recorder's Office for public record.

Tax Liens:
- A tax lien is sold on the mobile home; the mobile home itself is NOT sold.
- All mobile homes have a one year redemption period unless the mobile home title and legal ownership of the land are in the same name.
- Mobile homes on private land where land ownership and mobile home title are in the same name have a three year redemption period.
Redemption of Mobile Home Tax Liens:
- The interest rate (established pursuant to C. R. S. 39-12-103) for 2008 tax year was 11%. This rate is established by adding nine percentage points to the federal discount rate as of September 1st and rounding to the nearest full percent.
- Redemption interest accrues on delinquent taxes on a monthly basis; therefore, it is necessary to contact the Treasurer's Office prior to making your payment. Please contact (970) 498-7020 for current figures.
  ALL REDEMPTION PAYMENTS MUST BE MADE
  BY CASH OR CERTIFIED FUNDS
- Once the tax lien is redeemed, the Treasurer will issue a Redemption Certificate to the party who made payment. The Redemption Certificate cancels the tax lien. Since the Certificate validates the cancellation of the lien, this document should be retained in your permanent records.
If the Tax Lien is Not Redeemed:
- The Treasurer will notify the owner of the mobile home and any lienholders 30 days prior to the expiration of the redemption period.
- A Certificate of Ownership will be issued to the Lienholder possessing the Tax Lien upon expiration of the redemption period. The Certificate of Ownership may then be used to gain title to the mobile home.

For Further Information On Mobile Home
Taxation And Collection, Please Contact The Treasurer's Office
(970) 498-7036, or via e-mail.