History
1908) Pre-cut
Manufactured Homes
Presenter: Renée Bridges
Division of Property
Taxation
History
1978) Mobile
Homes (Manufactured Homes) are subject to ad
valorem taxation rather than taxed as a licensed vehicle.
1980) The Housing Act adopted the change officially mandating
the use “manufactured homes” rather than “mobile homes”.
1992) Residential property must be valued by the market
approach (TABOR) for property taxation.
2003) HB 04-1157 States that manufactured homes are taxed
and valued separately from the land until the owner has
purged the title.
2008) HB 08-1260 Changes statutes to include new forms,
documentation for manufactured homes to be recorded,
and Manufactured Home Transfer Declaration, state wide.
2009) SB 09-040 Changes to HB 08-1260 for better clarification
on issues that were raised in 2008.
homes were beginning. Montgomery Ward, Sears
Roebuck, Alladin Homes, and Hodgson Co. sold homes
from 1908-1940 and prices ranged from $146.00 to
$5,140.00.
1936) The industry lobbied to have the state tax trailers as
personal property rather than real property. Trailer Travel
Magazine was started.
1946) Mid-States Corporation, a leading manufacturer coined the
term “Mobile Home” in its promotional material.
1953) Trailer Coach Manufacturers Assoc. changed its name to
Mobile Home Manufacturers Assoc.
1976) June 15, 1976, National Manufactured Housing
Construction and Safety Standards (HUD CODE) goes into
effect.
Terminology
Manufactured Home
 Built to the 1976 HUD Standards
 Built on steel undercarriages which are generally
permanent
 Can be titled or never titled
 HUD label and a data plate attached
 Self-contained structures with heating, plumbing,
and electrical are functional before leaving the
factory
 May be single or multi-section and have a
marriage wall in the multi-section units
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Terminology
Mobile Home / Trailer
 Built prior to 1976, thus not built to HUD
standards

Some homes were built to ANSI standards

No label, only label would be a State of
Colorado Mobile Home Certification built
between 1971 and 1976
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Many park regulations no longer allow pre-HUD
homes unless brought to current building codes
Terminology
Modular / Factory Built
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Perimeter-based support therefore the steel
undercarriage is generally not permanent
Modular homes are transported to a site and are
joined on a permanent perimeter foundation
Modular homes are finished three-dimensional
sections therefore are mostly multi-section
Modular homes are built to local building codes,
IRC/IBC (UBC used prior to 2003) and not titled
Mechanical systems installed after home is set
on foundation
Silver plate located under kitchen sink
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Terminology
Panelized Homes
 Panelized consist of packaged, factory built
components & are site assembled

Must conform to local building codes, IRC/IBC or
UBC and not titled
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Plumbing and electrical is designed for easy
connection at the site
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Baths and kitchens may come as core units or in
a box

Panelized homes can also be called “kit” homes
Terminology
Park Trailer / Park Model
 Approximately 400 square feet in size

Typically used as temporary living

They may be built to ANSI standards and are not
inspected by the Division of Housing due to size

Considered a recreational vehicle and may have a
RVIA sticker, but not titled or plated.

Can also be built to IRC/IBC/UBC or HUD
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Valued by the county assessor’s office
Parties Involved and Roles
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Assessor
Treasurer
County Motor Vehicle Division
County Clerk and Recorder
Colorado Division of Motor Vehicles (DMV)
Department of Transportation
Division of Housing
Division of Property Taxation
District Attorney
Other Governmental Entities (Re: Destroyed)
Constitutional Provisions

Exemption
 Federal,

state, county, and political entities
Valuation methods
 Cost, market, income
 Market for residential
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for non-residential
Assessment rate
 29% for non-residential
 Fluctuating rate for residential
(2013/2014 is 7.96%)
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Assessment Rate Difference
Statutory Provisions
Class
Commercial
 Value
$100,000
 Assm’t Rate
x 29%
 Ass’d Value
$29,000
 Mill Levy-78.5 x .0785
 Taxes
$2,277
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Residential
$100,000
x 7.96%
$7,960
x.0785
$625
Property Tax Statutes
Definitions
§ 39-1-102, C.R.S.
(7.8) Manufactured home
(8) Mobile home
(8.3) Modular home
Property Tax Statutes
§ 39-10-111(10), C.R.S.
Distraint, sale of personal property –
redemption of mobile homes.
Titled manufactured homes have a one-year
redemption period, unless the home is
permanently affixed to the ground with
proper documentation.
Exemptions
 Division
approved
Religious, private schools, and charitable
 Annually filed

 Inventory
of dealer, situated on a dealer lot
used by state, political subdivision,
or state-supported institution
 Property
Property Tax Statutes
§ 39-10-103, C.R.S.
Must be included on the tax statement for all
titled manufactured homes.
”This property may not be moved without a
valid permit or prorated tax receipt and a
transportable manufactured home permit
from the county treasurer’s office. Violators
shall be prosecuted.”
Property Tax Statutes
Continued
§ 39-10-111(10), C.R.S.
Upon redemption of a manufactured home,
the treasurer will notify the motor vehicle
office that a redemption has been made.
The holder of certificate of ownership for the
manufactured home shall be transferred all
interest and certificate of ownership will
entitle the holder a certificate of title.
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Titles to Manufactured Homes
§ 38-29-119, C.R.S.
When a manufactured home title is not in
current owner’s name, bonding for title for
twice the actual value determined by
assessor is necessary to obtain new title.
Unless the manufactured home is 25 years
or older, then the surety is not required.
Manufactured Home Forms as of
July 1, 2008, including subsequent
year changes.
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Certificate of Permanent Location For A Manufactured
Home
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Certificate of Permanent Location For A Manufactured
Home Subject to a Long-Term Land Lease
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Certificate of Removal for a Manufactured Home
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Certificate of Destruction for a Manufactured Home
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Affidavit of Real Property for a Manufactured Home
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Manufactured Home Transfer Declaration
Titles to Manufactured Homes
§ 38-29-122, C.R.S.
Inspection of manufactured homes.
Any person making application for a certificate
of title must have an inspection of the VIN
number by authorized person.
§ 38-29-122(I), C.R.S., provides proof from the
county treasurer’s office that no taxes are
due.
Certificate of Permanent Location &
Certificate of Permanent Location, Long
Term Land Lease
Recorded for a manufactured home that will be
permanently affixed to the ground and for a
manufactured home that occupies real property
subject to a long-term lease, that has an express term
of at least ten years, § 38-29-202, C.R.S.
Proof that taxes are paid or will be collected with a
certificate of taxes due or authentication of paid ad
valorem, § 38-29-202(2)(e), C.R.S.
Writeable documents found under ‘Forms’ located at:
http://dola.colorado.gov/dpt
Certificate of Removal
Recorded for a manufactured home that will be moved
from its permanent location, including manufactured
homes subject to a long-term lease, § 38-29-203,
C.R.S.
Proof that taxes are paid or will be collected with a
certificate of taxes due or authentication of paid ad
valorem, § 38-29-203(2)(e), C.R.S.
Note: Depending on where home is moving, will determine what
amount of tax is collected by the county treasurer’s office.
Certificate of Destruction
Recorded for a manufactured home that will be destroyed,
dismantled, or sold as salvage, § 38-29-204, C.R.S.
Proof that taxes are paid or will be collected with a
certificate of taxes due or authentication of paid ad valorem
based on the prorated value of the home,
§ 38-29-204(2)(e), C.R.S.
Homes deemed material dangerous, etc. by a governmental
entity are not required a certificate of taxes due or
authentication of paid ad valorem, § 38-29-204(1)(d)(I),
C.R.S.
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Certificate of Destruction
“Evidence of violation” means a notice from a
governmental entity (federal agency, state, county, town,
city, or city and county) that a manufactured home is
deemed dangerous or hazardous, § 38-29-204(1)(d)(III),
C.R.S.
What to do with manufactured homes destroyed by
recent Colorado flooding?
Manufactured Home Transfer
Declaration (MHTD)
A Manufactured Home Transfer Declaration
must be forwarded to the County Assessor
when a titled manufactured home is
conveyed and a new title application is
submitted.
§ 39-14-103, C.R.S.
Affidavit of Real Property
Proof that a manufactured home has been
permanently affixed to the ground prior to
July 1, 2008, § 38-29-208, C.R.S.
Signature from county treasurer (or designee) that
taxes have been collected in the same manner as
other “real property” in the county. No certificate of
taxes due or authentication of paid ad valorem is
required, § 38-29-208(1)(c), C.R.S.
Discovery
The process of discovery and data collection can
be a difficult task; however, with the changes
from HB 08-1260, data collection is less difficult.
Including:
 Manufactured Home Transfer Declaration
(MHTD)
 Real Property Transfer Declaration
(TD 1000)
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Discovery as of January 1 or Later
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Assessment Time Line
Most property in Colorado is assessed based on its
condition on January 1.
Appraisal
Date
All real property in Colorado is valued using data
from the 18 month period preceding the June 30th
appraisal date.
Titled manufactured homes are assessed on the
date they enter the county. Either by entering from
out of state or changes taxable status.
1/1/11
 Note:
There is no prorated value for manufactured homes
that move to another Colorado county.
Assessment Classification
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6/30/12
Time Adjustment
1/1/13
1/1/14
2013
tax year
payable in
2014
2014
tax year
payable in
2015
Foundations
Is the property real or personal?
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Data Gathering
Assessment
Dates
Per 39-5-202, C.R.S., manufactured homes are subject to taxation as if
they were real property. The collection of taxes for titled manufactured
homes falls under the provisions of article 10 as if they were personal
property, §§ 39-5-202 and 39-10-111(10), C.R.S.
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Concrete perimeter (poured concrete)
Concrete block used as foundation perimeter
- Basement
- Crawl space
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Is the home titled or untitled?
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If untitled and situated on a permanent foundation-assess the following
January 1 with proper recorded documents
If titled and situated on a temporary foundation-assessed for the current
year when the home:
Comes from dealer inventory
Was owned by tax exempt entity
Was moved into the county from out-of-state
What denotes permanent foundations?
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How the unit is affixed to the land?
Perimeter foundations
Concrete ribbon or footings
- Permanent attachments
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Local building codes
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Physical Inspection
Physical Inspection
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Exterior
Outside walls (2x3, 2x4, 2x6 wall studs)
Siding (wood, metal, vinyl, etc.)
Gable, hip, or bow roof
Asphalt shingle or metal/tin rolled roofing
Aluminum or vinyl windows
Vinyl, tin, wafer board, Celotex or stucco skirting
Foundation (block, concrete)
Size (exterior measurements w/out tongue)
Identification:
- Make and model (manufacturer name)
- Serial Number or VIN
Where to find the serial number
Importance of the number
Identify how conveyed
VIN # Location
Physical Inspection
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Interior
Wood panels, decorate panels, drywall
Textured ceilings or ceiling panels
* A/C, evaporative cooler, fireplace
Floor coverings
* Room or Bedroom count
* Bathroom count
Overall
Age
 Quality
 Condition
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* More common adjustments
Homes Held in Storage
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Classify and assess as residential or
specified use
Exception:
 Located on dealer lot and held as inventory,
§ 39-5-203(3)(a), C.R.S.
Inventory of Dealer, Value

Value is prorated by the day, based on the
date ownership and location changed
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Requirements—
 Manufactured
home must be,
Listed as inventory by a dealer
 Located on a dealer’s sales lot
(§ 39-5-203(3)(a),C.R.S.)
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 New
homes
 Used
homes taken in trade
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Value of Titled Homes,
IS Prorated when the Home:
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Moves out of the state
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Moves into the state
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Demolished or destroyed
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Changes taxable status
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Moves out of/into inventory of a dealer and
located on a sales display lot
The county treasurer’s office will collect property
taxes based on the prorated value calculated by
the county assessor’s office, § 39-5-205, C.R.S.
Change in Taxable Status

or date of purchase on the title
Taxable to Exempt
 When
untitled homes are conveyed to an exempt entity, date
of delivery is considered an exempt day.
titled homes are conveyed to an exempt entity, date of
purchase on the title is considered an exempt day.
 When
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Moves within the county
Moves to another Colorado county
An authentication of paid ad valorem is issued by
the county of origination and all property taxes for
the year are collected if the home is to be removed
from the county, §§ 39-5-205 and 42-4-510(2)(a),
C.R.S.
Taxpayer Rights
Value is prorated by the day, based on—
 Date of deed delivery
 Notice from Division
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Value of Titled Homes,
IS NOT Prorated when the Home:
Exempt to Taxable
 When
untitled homes conveyed to a non-exempt entity, date
of delivery is considered a taxable day.
 When titled homes are conveyed to a non-exempt entity, date
of purchase on the title is considered a taxable day.
Notice of Valuation or Special Notice of
Valuation
 Notice of Determination
 County Board of Equalization
 Board of Assessment Appeals
District Court
Binding Arbitration
 Abatements
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Tax Deferral Programs
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Senior homestead exemption
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Disabled veteran exemption
 Currently
 Currently
effective
effective
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Tax deferral
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Property tax work-off program
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