Colorado 2026 Regular Session Status: Enacted 21 D cosponsors

HB 1120 — Mobile Home Property Taxation

Last action — Governor Signed

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 04, 2026. Enacted.

Signed by Governor Jared Polis (Democratic) on June 01, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 66% · moderate confidence
  • Enacted

    Current position in the legislative process.

  • 42 sponsors

    4 primary, 38 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (21 D).

  • Mixed recorded votes

    9 passed, 1 failed in recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill updates tax lien processes for mobile homes and requires multilingual notifications for property tax delinquencies.

Starting July 1, 2026, county treasurers must notify mobile home owners in English and Spanish about delinquent taxes. The bill also changes how tax liens on mobile homes are processed and provides mobile home owners with extended redemption periods under certain conditions.

What this means for you
  • Workers: Workers living in mobile homes will receive important tax notifications in their preferred language, aiding understanding and compliance.
  • Families: Families who own mobile homes will benefit from extended time to address tax delinquencies and retain their property.

Summary

Beginning July 1, 2026, act requires the county treasurer to provide notice of delinquent property taxes on a mobile home written in English and Spanish, and to include a statement explaining how and where a mobile home owner may obtain language translation or interpretation services. The county treasurer is required to provide the multilingual notice by mail and by personal service to the mobile home owner at the mobile home.     The act modifies the process for collection of delinquent property taxes on a mobile home by allowing a county treasurer, at their discretion, to sell a tax lien on a mobile home, strike off a tax lien to the county, or determine the taxes to be uncollectible and recommend cancellation to the board of county commissioners. A tax lien must be sold in accordance with the provisions for tax lien sales on real property. The act extends the redemption period for mobile home owners whose property is subject to a tax lien to any time within 3 years from the date of the tax lien sale, or at any time before the execution of a certificate of ownership to the mobile home. Like a real property owner, an individual who both owns a mobile home and is a person with a legal disability at the time a certificate of ownership to the mobile home is issued is also allowed an extended redemption period of up to 9 years from the issuance of a certificate of ownership to their mobile home. If the mobile home owner has not exercised the right of redemption at least 3 years from the date of the tax lien sale, the purchaser or lawful holder of the certificate of purchase may apply for public auction of a certificate of option for treasurer's certificate of ownership to the mobile home, using the same procedures used for issuance of a treasurer's deed to real property. Any surplus resulting from the public auction that is deemed overbid proceeds must be disbursed to the persons entitled to receive them by law.     The act specifies that if a mobile home that is subject to a tax lien or stricken off to the county is located on real property that is not owned by the mobile home owner, then the underlying landowner has a right of first refusal to pay the delinquent taxes owed on the mobile home and all other fees, costs, and expenses incurred by the county treasurer in connection with the tax lien sale process and obtain a certificate of purchase for a tax lien on the mobile home; except that an owner of a mobile home park does not have a right of first refusal unless the owner is an association of mobile home owners. If an underlying landowner exercises this right, no tax lien will be sold or stricken off to the county.     When a tax lien is stricken off to the county under certain circumstances, the act allows the most recent mobile home owner to redeem the mobile home after 1 year but no later than 3 years from the date of strike off by paying the amount of delinquent taxes plus interest, fees, and costs. If a mobile home is not redeemed, and after notice to the last-known owner and any lienholder of record, the treasurer or county assessor may declare the mobile home abandoned, remove the mobile home from the county tax roll, and authorize the removal and disposal of the mobile home; except that, if an occupant of a mobile home establishes proof of ownership, the most recent mobile home owner has only a 1 year redemption period, after which the treasurer may issue the occupant a certificate of ownership for the mobile home.(Note: This summary applies to this bill as enacted.)

Bill Text

What changed in the latest version

225 added · 232 removed

Plain-language change summary

The amendments to Bill HB 1120 enhance protections for mobile home owners by extending the period in which they can reclaim their property after a tax lien sale from a typical timeframe to as much as nine years for those with legal disabilities. Additionally, it improves communication by requiring that all tax-related notices are provided in both English and Spanish, as well as offering translation services. These changes are important as they aim to assist vulnerable residents, ensuring they have adequate time and resources to address tax issues without losing their homes.

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HOUSE BILL 26-1120 BYREPRESENTATIVE(S)MartinezandVelasco, Bacon,Brown, Carter, Clifford, Duran, Froelich, Garcia, Goldstein, Lieder, Lindsay, Nguyen, Ricks, Rutinel, Sirota, Smith, Stewart K., l\1cCluskie, Joseph, Phillips, Titone;
This bill has been prepared for the signatures of the appropriate legislative officers and the Governor.
To determine whether the Governor has signed the bill or taken other action on it, please consult the legislative status sheet, the legislative history, or the Session Laws.
HOUSE BILL 26-1120 BYREPRESENTATIVE(S)MartinezandVelasco,Bacon,Brown,Carter, Clifford, Duran, Froelich, Garcia, Goldstein, Lieder, Lindsay, Nguyen, Ricks, Rutinel, Sirota, Smith, Stewart K., McCluskie, Joseph, Phillips, Titone;
CONCERNING THE IMPLEMENTATION OF THE RECOMMENDATIONS OF THE MOBILE HOME TAXATION TASK FORCE , AND , IN CONNECTION THEREWITH , MODIFYING THE PROCESS FOR THE COLLECTION OF DELINQUENT PROPERTY TAXES TO ALIGN WITH REAL PROPERTY TAX LIEN SALE AND PUBLIC AUCTION PROCEDURES ,EXTENDING THE REDEMPTION PERIOD FOR MOBILE HOME OWNERS ,AND CLARIFYING THAT AMOBILEHOMEOWNERUNDERLEGALDISABILITYISENTITLED TO AN EXTENDED REDEMPTION PERIOD OF UP TO NINE YEARS .
CONCERNING THE IMPLEMENTATION OF THE RECOMMENDATIONS OF THE MOBILE HOME TAXATION TASK FORCE, AND, IN CONNECTION THEREWITH, MODIFYING THE PROCESS FOR THE COLLECTION OF DELINQUENT PROPERTY TAXES TO ALIGN WITH REAL PROPERTY TAX LIEN SALE AND PUBLIC AUCTION PROCEDURES, EXTENDING THE REDEMPTION PERIOD FOR MOBILE HOME OWNERS, AND CLARIFYING THAT A MOBILE HOME OWNER UNDER LEGAL DISABILITY IS ENTITLED TO AN EXTENDED REDEMPTION PERIOD OF UP TO NINE YEARS.
Be it enacted by the General Assembly of the State of Colorado:
Be itenacted by the General Assembly ofthe State ofColorado:
In Colorado Revised Statutes, 39-10-109, add (3) as follows:
In Colorado Revised Statutes, 39-10-10add (3) as follows:
________ Capital letters or bold & italic numbers indicate new material added to existing law;
Capital letters o& italic numbers indicate new material added to existing law;
dashes through words or numbers indicate deletions from existing law and such material is not part of the act.
dashes through words or numbers indicate deletionsfrom existing law andsuch material is notpart of the act.
(3) (a) T HE TREASURER SHALL PROVIDE NOTICE PURSUANT TO SUBSECTION (2)OF THIS SECTION AND ANY OTHER NOTICE OR STATEMENT REQUIRED BY LAW IN CONNECTION WITH THE COLLECTION OF DELINQUENT TAXES ON MOBILE HOMES , AS DESCRIBED IN SECTION 39-10-111.5 (1), WRITTENIN ENGLISHAND S PANISH,ANDSHALLALSOINCLUDEASTATEMENT EXPLAINING HOW AND WHERE THE MOBILE HOME OWNER MAY OBTAIN LANGUAGETRANSLATIONORINTERPRETATIONSERVICESFROMTHECOUNTY .
(3) (a) THE TREASURER SHALL PROVIDE NOTICE PURSUANT TO SUBSECTION (2) OF THIS SECTION AND ANY OTHER NOTICE OR STATEMENT REQUIRED BY LAW IN CONNECTION WITH THE COLLECTION OF DELINQUENT TAXES ON MOBILE HOMES, AS DESCRIBED IN SECTION 39-10-111.5 (1), WRITTENINENGLISHAND SPANISH, AND SHALLALSO INCLUDEA STATEMENT EXPLAINING HOW AND WHERE THE MOBILE HOME OWNER MAY OBTAIN LANGUAGETRANSLATIONORINTERPRETATIONSERVICESFROMTHECOUNTY.
(b) THE TREASURER SHALL PROVIDE NOTICE WRITTEN IN ACCORDANCE WITH SUBSECTION (3)(a)OF THIS SECTION BY SENDING THE NOTICE BY MAIL AND BY PERSONAL SERVICE TO THE MOBILE HOME OWNER AT THE MOBILE HOME ,IN ACCORDANCE WITH SECTION 39-10-111.5 (2)(a).
(b) THE TREASURER SHALL PROVIDE NOTICE WRITTEN IN ACCORDANCE WITH SUBSECTION (3)(a) OF THIS SECTION BY SENDING THE NOTICE BY MAIL AND BY PERSONAL SERVICE TO THE MOBILE HOME OWNER AT THE MOBILE HOME, IN ACCORDANCE WITH SECTION 39-10-111.5 (2)(a).
In Colorado Revised Statutes, 39-10-111.5, amend (2)(a), (2)(c), (3), (4), (5), and (6);
In Colorado Revised Statutes, 39-10-111.5, amend (2)(a), (2)(c), (3(4),(5), and (6);
and repeal (2)(b) and (7) as follows:
andrepeal (2)(b) and (7)as follows:
(2) (a) Before May 31, 2024, COMMENCING ON AND AFTER JULY 1, 2026, any time after the first day of October, the treasurer may enforce collection of delinquent taxes on mobile homes by commencing a court actionforcollectionoremployingacollectionagencyasprovidedinsection 39-10-112 or by distraining, seizing, sellinOR STRIKING OFF TO THE COUNTYPURSUANTTOSUBSECTION (6)(eATAXLIENONTHEMOBILEHOME .
(2) (a)Befute May 31, 2024, COMMENCING ON AND AFTER JULY 1, 2026, any time after the first day o f October, the treasurer may enforce collection o f delinquent taxes on mobile homes by comnxeneing a court action fut collectionor employingacoHectionagency asptovidedinsection 39-10-112 01 by distraining, seizing, selling, OR STRIKING OFF TO THE COUNTYPURSUANTTOSUBSECTION(6)(e)ATAXLIENONTHEMOBILEHOME.
(b) When a mobile home upon which a distraint warrant has been issued or which is subject to such warrant by reason of delinquency has been removed to another county in the state, the treasurer of the county levying the tax shall issue a certificate to the treasurer of the county to whichthemobilehomehasbeenremoved,recitingtheamountoftaxesand delinquent interest unpaid and a description of the mobile home to be distrained.
(b) When a mobile home upon whieh a disttaint wanant has been issued 01 which is subjectto such wanant by reason of delinquency has been temoved to another county in the state,the treasuter of the county levying the tax shall issuea certificate to the t1easme1 of the county to which the mobile home has been temo\ied, reciting the amount oftaxes and delinquent interest unpaid and a description of the mobile home to be disttained.
(c) Thetreasurerreceivingsuchcertificateshallproceedtodistrain, seize, and selOR STRIKE OFF TO THE COUNTY A TAX LIEN ON such mobile home in ACCORDANCE WITH THIS SECTION AND IN the same manner as if it PAGE 2-HOUSE BILL 26-1120 were originally taxed in his or heTHE TREASURER S county.
(c) The treasurer receiving such certificate shall proceeddisttain, seize, andsell OR STRIKE OFF TO THE COUNTY A TAX LIEN ON such mobile home in ACCORDANCE WITH THIS SECTION AND IN the same manner as i f it PAGE 2-HOUSE B IL L 26-1120 were originally taxed in his or her THE TREASURER'S county.
and if the treasurer proceeds, he or shHE TREASURER shall remit the net proceeds, after payment of any sheriff's fees and other costs of seizure andX LIEN sale, to the treasurer who certified the delinFOR DISTRIBUTION IN ACCORDANCE WITH THIS SECTION .
and if the treasmet prnceeds, he 01 sheTHE TREASURER shall remit the net proceeds, after payment o f any sheriffs fees and other costs seizme and THE TAX LIEN sale, to the treasurer who certified the delinquency FOR DISTRIBUTION IN ACCORDANCE WITH THIS SECTION.
(3) Whenever a mobile home is distrained and seizedUBJECT TOA TAX LIEN SALE, the treasurer, the treasurer's deputy, or an authorized agent of the treasurer shall deliverD to the owner of the mobile home, or to his or her agent,AT THE OWNER S LAST -KNOWN ADDRESS , OR TO THE OCCUPANT OF THE MOBILE HOME ,IF DIFFERENT FROM THE OWNER , and to anylienholderofrecord,astatementoftheamountdemandedandnoticeof the time and place fixed for the sale of the mobile hOF THE OWNER S DELINQUENCY AND NOTICE THAT IF THE DELINQUENCY IS NOT PAID BY THE DATE SPECIFIED IN THE NOTICE , WHICH SHALL NOT BE LESS THAN SIXTY CALENDAR DAYS FROM THE DATE OF MAILING OF THE NOTICE ,THE TREASURERWILLADVERTISEANDSELLATAXLIENONTHEMOBILEHOMEAT APUBLICAUCTIONORTHECOUNTY 'SANNUALTAXLIENSALEORWILLSTRIKE OFF A TAX LIEN ON THE MOBILE HOME TO THE COUNTY ON THE DATE SPECIFIEDINTHENOTICE .A STATEMENTSENTTOTHEOWNEROFTHEMOBILE HOME PURSUANT TO THIS SUBSECTION (3) MUST COMPLY WITH THE REQUIREMENTS OF SECTION 39-11-102.
(3) Whenever a mobile home is distrnined and seizedSUBJECTTO A TAX LIEN SALE, the treasurer, the treasurer's deputy, or an authorized agent o f the treasurer shadeliverSEND to the owner o f the mobile home, or-to his or her agent, AT THE OWNER'S LAST-KNOWN ADDRESS, OR TO THE OCCUPANT OF THE MOBILE HOME, IF DIFFERENT FROM THE OWNER, and to any lienholder o frecord, a statement o f the amodemanded and notiee of the time and place fix:ed fut the sale ofthe mobile homeOF THE OWNER'S DELINQUENCY AND NOTICE THAT IF THE DELINQUENCY IS NOT PAID BY THE DATE SPECIFIED IN THE NOTICE, WHICH SHALL NOT BE LESS THAN SIXTY CALENDAR DAYS FROM THE DATE OF MAILING OF THE NOTICE, THE TREASURER WILL ADVERTISE AND SELL A TAX LIEN ONTHE MOBILEHOMEAT A PUBLICAUCTION ORTHECOUNTY'S ANNUALTAXLIEN SALEOR WILL STRIKE OFF A TAX LIEN ON THE MOBILE HOME TO THE COUNTY ON THE DATE SPECIFIEDINTHENOTICE.ASTATEMENTSENTTOTHEOWNEROFTHEMOBILE HOME PURSUANT TO THIS SUBSECTION (3) MUST COMPLY WITH THE REQUIREMENTS OF SECTION 39-11-102.
(4) Thetreasurerinhisorherdiscretion,may, ATTHEIRDISCRETION , sell tax liens on mobile homes, or strike off to the countythe tax liens bydeclaring MAKING themcounty-held, ORMAYDETERMINE THE TAXES TO BE UNCOLLECTIBLE AND RECOMMEND CANCELLATION BY THE BOARD OF COUNTYCOMMISSIONERSINACCORDANCE WITHSECTION 39-10-114 (2)(a).
(4)The treasurer inhis OIheI discretionmay,ATTHEIRDISCRETION, sell tax liens on mobile homesor may strike o ff to the county the tax liens by deelatingMAKING them county-held, ORMA y DETERMINETHE TAXES TO BE UNCOLLECTIBLE AND RECOMMEND CANCELLATION BY THE BOARD OF COUNTY COMMISSIONERS IN ACCORDANCE WITH SECTION 39-10-114 (2)(a).
If a tax lien on a mobile home will be sold, the sale shall be in accordance with article 11 of this title 39.
Ifa tax lien on a mobile home w ill be sold, the sale shall be in accordance w ith articl11o f this ti39.
TASURER SHALL ISSUE A CERTIFICATE OF PURCHASE AS PROVIDED IN SECTION 39-11-117 TO THE PURCHASER OF A TAX LIEN ON A MOBILE HOME OR TO THE COUNTY IF THE TAX LIEN ON A MOBILE HOME IS COUNTY -HELD .
THE TREASURER SHALL ISSUE A CERTIFICATE OF PURCHASE AS PROVIDED IN SECTION 39-11-117 TO THE PURCHASER OF A TAX LIEN ON A MOBILE HOME OR TO THE COUNTY IF THE TAX LIEN ON A MOBILE HOME IS COUNTY-HELD.
(5) Redemptions of mobile homes shall THAT ARE SUBJECT TO TAX LIENSPURSUANTTOSUBSECTION (4)OFTHISSECTIONMUST beinaccordance with article 12UBSECTION (6)OFTHISSECTIONANDARTICLES 11.5AND 12 ofthistitle39.exceptthat,atthediscretionofthetreasurer,liensonmobile homes may be withheld from sales to investors.
(5) Redemptions o f mobile homes shaltTHAT ARE SUBJECT TO TAX LIENS PURSUANTTOSUBSECTION ( 4)OFTHIS SECTIONMUSTbe in accordance w itharticle 1SUBSECTION (6)OFTHIS SECTION AND ARTICLES 11.5 AND 12 o f this ti39.
PAGE 3-HOUSE BILL 26-1120 (6)(a)(I) Amobilehomethatislocatedonleasedlandorotherland not owned by the owner of the mobile home, including, but not limited to, land that was previously owned by the owner of the mobile home and the ownership of which was subsequently acquired by foreclosure, and that is sold or stricken off to the county under the provisions of this section may be redeemed bythe owner thereof within one year after the date of the sale EXCEPT AS PROVIDED IN SUBSECTION (6)(a)(IIOF THIS SECTION,A MOBILE HOME OWNER HAS THE EXCLUSIVE RIGHT TOREDEEMAMOBILE HOME THAT IS SUBJECT TO A TAX LIEN AT ANY TIME WITHIN THREE YEARS FROM THE DATE OF THE TAX LIEN SALE upon payment to the treasurer of the proceeds ofthesale AMOUNTOFTAXES ,DELINQUENTINTEREST FEES ,ANDCOSTSFOR WHICH THE TAX LIEN ON THE MOBILE HOME WAS SOLD , interest on such amount FROMTHE DATE OFTHE SALE at the rate that is determined pursuant tosection39-12-103(3),andalltaxes due and payable on themobilehome subsequent to the taxIEN sale.
ex:ceptthat, at the disctetion ofthe treasmet, liens on mobile homes may be withheld from sales to investors.
except as provided in subsection (7) of this sectionA TANYTIMEWITHINTHREEYEARSFROMTHEDATEOFTHETAXLIEN SALE ,A MOBILE HOME OWNER MAY REDEEM A MOBILE HOME THAT IS SUBJECT TO THE TAX LIEN AT ANY TIME BEFORE THE EXECUTION OF A CERTIFICATE OF OWNERSHIP PURSUANT TO SUBSECTION (6)(c)OF THIS SECTION BY MAKING PAYMENT IN ACCORDANCE WITH THIS SUBSECTION (6)(a)(I).HE COUNTY MAY ,IN ITS DISCRETION,REDUCE THE AMOUNT OF COSTSREQUIREDTOBE PAIDBYTHE MOBILE HOMEOWNERFORTHESALEOF ACOUNTY -HELDTAXLIENTOREDEEMTHEMOBILEHOMEPURSUANTTOTHIS SUBSECTION (6)(a)(I).
PAGE 3-HOUSE BILL 26-1120 (6) (a) (I) A mobile home that is located on leased land ot other land not owned by the ownet ofthe mobile home, including, but not limited to, land that was pteviously owned by the owner ofthe mobile home and the ownetship of which was subsequently acquited by foteclosme, and that is sold ox stticken offto the county undet the pmvisions ofthis section may be tedeeined by the ownet theteof within one yeat aftet the date ofthe sale EXCEPT AS PROVIDED IN SUBSECTION (6)(a)(II) OF THIS SECTION, A MOBILE HOME OWNER HAS THE EXCLUSIVE RIGHT TO REDEEM A MOBILE HOME THAT IS SUBJECT TO A TAX LIEN AT ANY TIME WITHIN THREE YEARS FROM THE DATE OF THE TAX LIEN SALE upon payment to the treasurer o f the ptoceeds ofthe saleAMOUNTOFTAXES, DELINQUENTINTEREST, FEES, AND COSTS FOR WHICH THE TAX LIEN ON THE MOBILE HOME WAS SOLD, interest on such amount FROM THE DATE OFTHE SALE at the rate that is determined pursuant to section 39-12-103 (3), and all taxes due and payable on the mobile home subsequent to the tax LIEN saleexcept as prnvided in subsection (7) ofthis seetion AT ANY TIME WITHIN THREE YEARS FROMTHE DATE OFTHETAX LIEN SALE, A MOBILE HOME OWNER MAY REDEEM A MOBILE HOME THAT IS SUBJECT TO THE TAX LIEN AT ANY TIME BEFORE THE EXECUTION OF A CERTIFICATE OF OWNERSHIP PURSUANT TO SUBSECTION (6)(c) OF THIS SECTION BY MAKING PAYMENT IN ACCORDANCE WITH THIS SUBSECTION (6)(a)(I).
(II) A mobile home that is located on land owned by the owner of a mobile home and that is sold under the provisions of this section may be redeemed by the owner thereof within three years after the date of the sale upon payment to the treasurer of the proceeds of the sale, interest on such amountattheratethatisdeterminedpursuanttosection39-12-103(3),and all taxes due and payable on the mobile home subsequent to the tax sale, except as provided in subsection (7) of this sectioN INDIVIDUAL WHO BOTH OWNS A MOBILE HOME AND IS A PERSON WITH A LEGAL DISABILITY AT THE TIME A CERTIFICATE OF OWNERSHIP TO THE OWNER S MOBILE HOME IS ISSUED HAS THE RIGHT TO REDEEM THE MOBILE HOME AT ANY TIME WITHIN NINE YEARS FROM THE DATE OF ISSUANCE OF THE CERTIFICATE OF OWNERSHIP IN ACCORDANCE WITH SECTION 39-12-104.
THE COUNTY MAY, IN ITS DISCRETION, REDUCE THE AMOUNT OF COSTS REQUIRED TO BE PAID BY THE MOBILE HOME OWNER FORTHE SALE OF A COUNTY-HELDTAX LIEN TO REDEEMTHEMOBILEHOMEPURSUANTTOTHIS SUBSECTION (6)(a)(I).
(b) U PON REDEMPTION PURSUANT TO SUBSECTION (6)(a)OF THIS SECTION , the treasurer shall return the proceeds of the sale, interest, and all PAGE 4-HOUSE BILL 26-1120 taxes due and payable on the mobile home subsequent to the tax sISSUE A CERTIFICATE OF REDEMPTION AND DISBURSE THE REDEMPTION MONEY INCLUDING tothepurchaserorlawfulholderofthecertificateofsale.Onor before thirty days prior to the close of the redemption period, the treasurer shall notify the owner of the mobile home and any lienholder of record in thedepartmentof revenueandsecretaryof state,bypersonal deliveryorby certified or registered mail to his or her last-known address, that a treasurer'scertificateofownershipforthemobilehomemaybeissuedtothe purchaser or lawful holder of the certificate of sale at the close of the redemption period unless such payment is made.
(II)A mobile home that is located on land owned by the ownet of a mobile home aitd that is sold undet the ptovisions ofthis section tnay be tedeemed by the ownet thereof "'ithin three yeats aftet the date ofthe sale upon payment to the tteasutet ofthe ptoceeds ofthe sale, intetest on such amomtt at the tate that is detetmined putsuantto section 39-12-103 (3), and all taxes due and payable on the mobile home subsequent to the tax sale, eX:eept as provided in subseetion(7) o f this seetion.
Upon redemption, PURCHASE ,IF APPLICABLE,INACCORDANCE WITHARTICLE 12 OFTHIS TITLE 39.Thetreasurershallnotifythedepartmentofrevenuethatredemptionhas been made and thereafter release the tax sale lien filed against the mobile home.
AN INDIVIDUAL WHO BOTH OWNS A MOBILE HOME AND IS A PERSON WITH A LEGAL DISABILITY AT THE TIME A CERTIFICATE OF OWNERSHIP TO THE OWNER'S MOBILE HOME IS ISSUED HAS THE RIGHT TO REDEEM THE MOBILE HOME AT ANY TIME WITHIN NINE YEARS FROM THE DATE OF ISSUANCE OF THE CERTIFICATE OF OWNERSHIP IN ACCORDANCE WITH SECTION 39-12-104.
(c) Iftheownerhasnotexercisedhisorher THE rightofredemption and after the close of the redemption periodPURSUANT TO SUBSECTION (6)(a)OF THIS SECTION ,AT ANY TIME AT LEAST THREE YEARS FROM THE DATEOFTHETAXLIENSALE ,thepurchaserorlawfulholderofthecertificate of salePURCHASE may apply to the treasurer for a treasurer's certificate of ownership for the mobile home.
(b) UPON REDEMPTION PURSUANT TO SUBSECTION (6)(a) OF THIS SECTION, the treasurer shaltetum the prnceeds ofthe sale, intetest, and all PAG E 4-HOUSE BILL 26-1120 taxes due and payable on the mobile home subsequent to the tax saleISSUE A CERTIFICATE OF REDEMPTION AND DISBURSE THE REDEMPTION MONEY INCLUDING to the purchaseror lawful holder ofthe certificate ofsale.
Upon receipt of suchAN application, the treasurer shall issueOTIFY THE OWNER OF THE MOBILE HOME AND ANY LIENHOLDER OF RECORD BY PERSONAL DELIVERY OR BY MAIL TO THE PERSON 'S LAST KNOWN ADDRESS , THAT AN APPLICATION FOR PUBLIC AUCTION OF A CERTIFICATE OF OPTION FOR TREASURER S CERTIFICATE OF OWNERSHIP HAS BEEN RECEIVED AND THAT , FOLLOWING PUBLIC AUCTION , THE WINNING BIDDER MAY BE ISSUED A TREASURER 'S CERTIFICATE OF OWNERSHIP FOR THE MOBILE HOME ,UNLESS PAYMENT IS MADE FOR REDEMPTION .
On or before thirty days prior to the close oftIedemption period, the treasmer shall notify the owner ofthe mobile home and an, lienholder ofrecord in the department ofrevenue and secretary ofstate,by personal delivery orby certified or 1egiste1ed mail to his or her last-known address, that a treasmer's certificate ofownership for themobile home may be issuedtothe pmchaser or lawful holder of the certificate of sale at the close of the redemption period unless such payment is made.
THE TREASURER SHALL CONDUCT A PUBLIC AUCTION OF a treasurer'sertificate of ownership to such purchaser or holder, and such certificate of ownership shall transfer to him or her all right, title, and interest in and to the mobile homOPTION FOR TREASURER 'S CERTIFICATE OF OWNERSHIP CONSISTENT WITH THE PROVISIONS FOR PUBLIC AUCTION , INCLUDING OVERBID ,OF A CERTIFICATE OF OPTION FOR TREASURER 'S DEED INARTICLE 11.5OFTHISTITLE 39.
Upon redemption, PURCHASE, IF APPLICABLE, IN ACCORDANCE WITH ARTICLE 12 OF THIS TITLE 39.
Such certificate of ownership shall, upon application, entitle the purchaser or holder thereof to a certificate of title to be issued and filed pursuant to part 1 of article 6 of title 42.
'.fhe-treasmer shall notify thedepartmentofrevenue thaIedemptionhas been made and thereafter release the tax sale lien filed against the nrobile honre.
(d) THE TREASURER SHALL DISBURSE any surplus of the sale proceedsoverandabovethetaxes,delinquentinterest,andcostsofmaking PAGE 5-HOUSE BILL 26-1120 theseizureandadvertisingthesaleofamobilehomeshallbecreditedtothe countygeneral fund, and a written account of the sale shall be furnished to the owner RESULTING FROM THE PUBLIC AUCTION DEEMED OVERBID PROCEEDS ,ASDEFINEDINSECTION 39-11.5-112,TOTHE PERSONSENTITLED TO RECEIVE THEM IN ACCORDANCE WITH STATUTE .
(c) Ifthe ownerhas not exercised his or heTHE right ofredemption and after the close of the 1eden1ption period PURSUANT TO SUBSECTION (6)(a) OF THIS SECTION, AT ANY TIME AT LEAST THREE YEARS FROM THE DATEOFTHETAX LIEN SALE, thepurchaserorlawful holderofthecertificate of satePURCHASE may apply to the treasurer for a treasmer's certificate of ownership for the mobile home.
(e) (I) (A) F A MOBILE HOME THAT IS SUBJECT TO A TAX LIEN OR STRICKEN OFF TO THE COUNTY PURSUANT TO THIS SECTION IS LOCATED ON REAL PROPERTY THAT IS NOT OWNED BY THE OWNER OF THE MOBILE HOME , THE UNDERLYING LANDOWNER HAS A RIGHT OF FIRST REFUSAL TO PAY THE DELINQUENTTAXESOWEDONTHEMOBILEHOMEANDALLSTATUTORYFEES , COSTS ANDEXPENSESINCURREDBYTHETREASURERINCONNECTIONTOTHE TAXLIENSALEPROCESS ;EXCEPTTHATANOWNEROFAMOBILEHOMEPARK , AS DEFINED IN SECTION38-12-201.5(6), DOES NOT HAVE A RIGHT OF FIRST REFUSAL AS DESCRIBED IN THIS SUBSECTION (6)(e)UNLESS THE OWNER OF THE MOBILE HOME PARK IS AN ASSOCIATION OF MOBILE HOME OWNERS .
Upon receipt of such AN application, the treasurer shall issueNOTIFY THE OWNER OF THE MOBILE HOME AND ANY LIENHOLDER OF RECORD BY PERSONAL DELIVERY OR BY MAIL TO THE PERSON'S LAST-KNOWN ADDRESS, THAT AN APPLICATION FOR PUBLIC AUCTION OF A CERTIFICATE OF OPTION FOR TREASURER'S CERTIFICATE OF OWNERSHIP HAS BEEN RECEIVED AND THAT, FOLLOWING PUBLIC AUCTION, THE WINNING BIDDER MAY BE ISSUED A TREASURER'S CERTIFICATE OF OWNERSHIP FOR THE MOBILE HOME, UNLESS PAYMENT IS MADE FOR REDEMPTION.
(B) FOR PURPOSES OF THIS SUBSECTION (6)(e), UNDERLYING LANDOWNER "MEANSTHE OWNEROFTHE REALPROPERTYUPONWHICHTHE MOBILE HOME IS LOCATED .
THE TREASURER SHALL CONDUCT A PUBLIC AUCTION OF a treasurer's certificate of ownership to such pmchaser or holder, and such certificate of ownership shall transfer to him or her all right, title, and interest in and to the nrobile homOPTION FOR TREASURER'S CERTIFICATE OF OWNERSHIP CONSISTENT WITH THE PROVISIONS FOR PUBLIC AUCTION, INCLUDING OVERBID, OF A CERTIFICATE OF OPTION FOR TREASURER'S DEED IN ARTICLE 11.5 OFTHIS TITLE 39.
(II) NO MORE THAN THIRTY CALENDAR DAYS BUT NOT LESS THAN TEN CALENDAR DAYS PRIOR TO THE DATE OF THE TAX LIEN SALE PROVIDED FOR IN SUBSECTION (3) OF THIS SECTION, THE TREASURER SHALL SEND NOTICEBYMAILTOTHEUNDERLYINGLANDOWNERATTHEADDRESSSHOWN IN THE RECORDS OF THE COUNTY ASSESSOR OR TREASURER ,INCLUDING ,AT A MINIMUM :
Such certificate ofownership shall, upon application, entitle the pmchaser or holder thereofto a certificate oftitle to be issued and filed pmsuant to part 1ofarticle 6 oftitle 42.
(A) THE AMOUNT OF DELINQUENT TAXES , FEES,COSTS , AND EXPENSES DUE IN CONNECTION WITH THE MOBILE HOME ;
(d) THE TREASURER SHALL DISBURSE any surplus of the sale proceeds over and above the taxes, delinquent interest, and costs ofmaking PAGE 5-HOUSE BILL 26-1120 the seizure and ad"Vertising the sale ofa tnobile home shall be creditedto the county general fund, and a written account ofthe sale shall be furnished to the owner RESULTING FROM THE PUBLIC AUCTION DEEMED OVERBID PROCEEDS, AS DEFINED IN SECTION 39-11.5-112, TOTHE PERSONS ENTITLED TO RECEIVE THEM IN ACCORDANCE WITH STATUTE.
(B) T HE TIME,DATE ,AND PLACE OF THE TAX LIEN SALE;
(e) (I) (A) IF A MOBILE HOME THAT IS SUBJECT TO A TAX LIEN OR STRICKEN OFF TO THE COUNTY PURSUANT TO THIS SECTION IS LOCATED ON REAL PROPERTY THAT IS NOT OWNED BY THE OWNER OF THE MOBILE HOME, THE UNDERLYING LANDOWNER HAS A RIGHT OF FIRST REFUSAL TO PAY THE DELINQUENTTAXESOWEDONTHEMOBILEHOMEANDALLSTATUTORYFEES, COSTS, AND EXPENSES INCURRED BYTHETREASURERINCONNECTIONTOTHE TAX LIEN SALE PROCESS;
AND (C) THEUNDERLYINGLANDOWNER 'SRIGHTOFFIRSTREFUSALUNDER SUBSECTION (6)(e)(IOF THIS SECTIO.
EXCEPTTHAT AN OWNEROF A MOBILE HOME PARK, AS DEFINED IN SECTION 38-12-201.5 (6), DOES NOT HAVE A RIGHT OF FIRST REFUSAL AS DESCRIBED IN THIS SUBSECTION (6)(e) UNLESS THE OWNER OF THE MOBILE HOME PARK IS AN ASSOCIATION OF MOBILE HOME OWNERS.
(III) A N UNDERLYING LANDOWNER MAY EXERCISE THE LANDOWNER S RIGHT OFFIRST REFUSALBY PAYING TO THE TREASURER THE FULLAMOUNTDESCRIBEDINTHESUBSECTION (6)(e)(II)(OFTHISSECTION NO LATER THAN TWO BUSINESS DAYS PRIOR TO THE DATE OF THE TAX LIEN PAGE 6-HOUSE BILL 26-1120 SALE.
(B) FOR PURPOSES OF THIS SUBSECTION (6)(e), "UNDERLYING LANDOWNER" MEANS THE OWNEROFTHE REAL PROPERTY UPON WHICH THE MOBILE HOME IS LOCATED.
(IV) IF AN UNDERLYING LANDOWNER EXERCISES THEIR RIGHT OF FIRST REFUSAL PURSUANT TO SUBSECTION (6)(e)(IIOF THIS SECTION THE TREASURER SHALL :
(II) NO MORE THAN THIRTY CALENDAR DAYS BUT NOT LESS THAN TEN CALENDAR DAYS PRIOR TO THE DATE OF THE TAX LIEN SALE PROVIDED FOR IN SUBSECTION (3) OF THIS SECTION, THE TREASURER SHALL SEND NOTICE BY MAILTOTHE UNDERLYING LANDOWNERATTHEADDRESS SHOWN IN THE RECORDS OF THE COUNTY ASSESSOR OR TREASURER, INCLUDING, AT A MINIMUM:
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(A) C ANCEL THE TAX LIEN SALE;
(A) THE AMOUNT OF DELINQUENT TAXES, FEES, COSTS, AND EXPENSES DUE IN CONNECTION WITH THE MOBILE HOME;
(B) ISSUETOTHEUNDERLYINGLANDOWNEREVIDENCEOFPAYMENT AND SATISFACTION OF THE DELINQUENT TAXES AND COSTS ;AND (C) SSUE A CERTIFICATE OF PURCHASE TO THE UNDERLYING LANDOWNERPURSUANTTOSECTION 39-11-117,EVIDENCINGSATISFACTION OF THE DELINQUENT TAXES AND COSTS .
(8) THE TIME, DATE, AND PLACE OF THE TAX LIEN SALE;
(V) I F AN UNDERLYING LANDOWNER DOES NOT EXERCISE THEIR RIGHT OF FIRST REFUSAL,THE TREASURER SHALL PROCEED WITH THE TAX LIENSALEORCOUNTYSTRIKEOFFASOTHERWISEPROVIDEDINTHISSECTION .
AND (C) THE UNDERLYING LANDOWNER'S RIGHTOFFIRSTREFUSAL UNDER SUBSECTION (6)(e)(I) OF THIS SECTION.
(VI) T HIS SUBSECTION (6)(e)DOES NOT CREATE A RIGHT OF FIRST REFUSALFORANYPERSONOTHERTHANTHEUNDERLYINGLANDOWNERAND DOES NOT AFFECT THE RIGHTS OF SECURED PARTIES OR LIENHOLDERS , IF ANY ,EXCEPT AS EXPRESSLY PROVIDED IN THIS SECTION.
(Ill) AN UNDERLYING LANDOWNER MAY EXERCISE THE LANDOWNER'S RIGHT OF FIRST REFUSAL BY PAYING TO THETREASURERTHE FULLAMOUNT DESCRIBED INTHE SUBSECTION (6)(e)(Il)(A) OFTHIS SECTION NO LATER THAN TWO BUSINESS DAYS PRIOR TO THE DATE OF THE TAX LIEN PA G E 6-H O U SE BILL 26-1120 SALE.
(f) (I) IF THE TREASURER DOES NOT ISSUE A CERTIFICATE OF PURCHASEFORATAXLIENONAMOBILEHOMEPURSUANTTOSUBSECTION (4) OF THIS SECTION , OR IF THE PURCHASER OR LAWFUL HOLDER OF A CERTIFICATE OFPURCHASE ORTHE OWNEROFTHE MOBILE HOME IS UNABLE TOOBTAINACERTIFICATEOFTITLEPURSUANTTOSECTION 42-6-117 DUETO THE LACK OF PROOF OF OWNERSHIP OR FAILURE TO SATISFY BONDING REQUIREMENTS ,THETREASURERMAYDECLARETHETAXLIENSTRICKENOFF TO THE COUNTY .
(IV) IF AN UNDERLYING LANDOWNER EXERCISES THEIR RIGHT OF FIRST REFUSAL PURSUANT TO SUBSECTION (6)(e)(III) OF THIS SECTION THE TREASURER SHALL:
(II) ECEPTASPROVIDEDINSUBSECTION (6)(f)(IVOFTHISSECTION , WHEN A TAX LIEN IS STRICKEN OFF TO THE COUNTY PURSUANT TO THIS SUBSECTION (6)(fTHE MOST RECENT MOBILE HOME OWNER MAY REDEEM THE MOBILE HOME AFTER ONE YEAR BUT NO LATER THAN THREE YEARS FROM THE DATE OF STRIKE OFF BY PAYING THE AMOUNT OF DELINQUENT TAXES ,INTEREST,FEES,AND COSTS .
(A) CANCEL THE TAX LIEN SALE;
PAGE 7-HOUSE BILL 26-1120 (III)FTHEOWNERDOESNOTREDEEMTHEMOBILEHOMEWITHINTHE THREE YEARREDEMPTIONPERIODANDAFTERNOTICE TOTHELAST -KNOWN OWNER AND ANY LIENHOLDER OF RECORD IN ACCORDANCE WITH SECTION 39-10-109ANDPROVIDINGANOPPORTUNITYTOBEHEARD ,THETREASURER OR COUNTY ASSESSOR MAY DECLARE THE MOBILE HOME ABANDONED FOR PURPOSES OF THIS SECTION UPON THIS DECLARATION ,THE ASSESSOR MAY REMOVE THE MOBILE HOME FROM THE COUNTY TAX ROLL AND THE TREASURERMAYAUTHORIZETHEUNDERLYINGLANDOWNERORTHECOUNTY TO REMOVE AND DISPOSE OF THE MOBILE HOME IN ACCORDANCE WITH COUNTY ABANDONED PROPERTY PROCEDURES .
(B) ISSUETOTHEUNDERLYINGLANDOWNEREVIDENCEOFPAYMENT AND SATISFACTION OF THE DELINQUENT TAXES AND COSTS;
(IV)(A) IFANOCCUPANTOFAMOBILEHOMEESTABLISHESPROOFOF OWNERSHIP , BUT THEIR OWNERSHIP IS NOT OF RECORD ,THEN THE REDEMPTION PERIOD FOR THE MOST RECENT MOBILE HOME OWNER IS THE ONE YEAR PERIOD PROVIDED BY LAW .F THE MOBILE HOME HAS NOT BEEN REDEEMED ,THE TREASURER MAY ISSUE THE OCCUPANT A CERTIFICATE OF OWNERSHIP FOR THE MOBILE HOME .
AND (C) ISSUE A CERTIFICATE OF PURCHASE TO THE UNDERLYING LANDOWNERPURSUANTTO SECTION 3 9-11-117, EVIDENCING SATISFACTION OF THE DELINQUENT TAXES AND COSTS.
THE CERTIFICATE OF OWNERSHIP CONSTITUTES SUFFICIENT EVIDENCE OF OWNERSHIP FOR PURPOSES OF OBTAINING A CERTIFICATE OF TITLE PURSUANT TO SECTION 42-6-117, WITHOUT A REQUIREMENT FOR ADDITIONAL PUBLIC NOTICE OR A PUBLIC AUCTION PROCESS .A CERTIFICATE OFOWNERSHIPISSUEDTO AN OCCUPANT HAS THE SAME LEGAL EFFECT AS A TITLE ISSUED PURSUANT TO SECTION 39-11.5.-115.
(V) IF AN UNDERLYING LANDOWNER DOES NOT EXERCISE THEIR RIGHT OF FIRST REFUSAL, THE TREASURER SHALL PROCEED WITH THE TAX LIEN SALEORCOUNTY STRIKEOFFAS OTHERWISE PROVIDED INTHIS SECTION.
HE TREASURER MAY COLLECT A FEE AS AUTHORIZED BY SECTION 42-4-510 (2)(a).
(VI) THIS SUBSECTION (6)(e) DOES NOT CREATE A RIGHT OF FIRST REFUSAL FORANY PERSON OTHERTHANTHE UNDERLYING LANDOWNERAND DOES NOT AFFECT THE RIGHTS OF SECURED PARTIES OR LIENHOLDERS, IF ANY, EXCEPT AS EXPRESSLY PROVIDED IN THIS SECTION.
(B) FOR PURPOSES OF THIS SUBSECTION(6)(f),OCCUPANT " MEANS A PERSON RESIDING IN A MOBILE HOME AS THEIR PRIMARY RESIDENCE AS ESTABLISHED BY AT LEAST TWO DOCUMENTS , INCLUDING A CURRENT UTILITY BILLFOR SERVICE TO THE MOBILE HOME IN THE OCCUPANTS NAME;
(f) (I) IF THE TREASURER DOES NOT ISSUE A CERTIFICATE OF PURCHASEFORATAX LIEN ON A MOBILE HOME PURSUANTTO SUBSECTION (4) OF THIS SECTION, OR IF THE PURCHASER OR LAWFUL HOLDER OF A CERTIFICATE OF PURCHASE ORTHE OWNEROF THE MOBILE HOME IS UNABLE TO OBTAIN A CERTIFICATE OFTITLE PURSUANTTO SECTION 42-6-117 DUETO THE LACK OF PROOF OF OWNERSI-IIP OR FAILURE TO SATISFY BONDING REQUIREMENTS, THETREASURERMAY DECLARETHETAXLIEN STRICKEN OFF TO THE COUNTY.
A CURRENT GOVERNMENT -ISSUED IDENTIFICATION DOCUMENT LISTINGTHE MOBILE HOME AS PHYSICAL ADDRESS ;
(II)EXCEPTAS PROVIDEDINSUBSECTION (6)(f)(IV) OFTHIS SECTION, WHEN A TAX LIEN IS STRICKEN OFF TO THE COUNTY PURSUANT TO THIS SUBSECTION (6)(f), THE MOST RECENT MOBILE HOME OWNER MAY REDEEM THE MOBILE HOME AFTER ONE YEAR BUT NO LATER THAN THREE YEARS FROM THE DATE OF STRIKE OFF BY PAYING THE AMOUNT OF DELINQUENT TAXES, INTEREST, FEES, AND COSTS.
A CURRENT LEASE , LOT RENTAL AGREEMENT ,ORWRITTENPERMISSIONFROMTHEUNDERLYINGLANDOWNER ;
PA G E 7-H O U SE BILL 26-1120 (III) IFTHEOWNERDOESNOT REDEEM THE MOBILE HOME WITHIN THE THREE-YEAR REDEMPTION PERIOD AND AFTERNOTICE TO THE LAST-KNOWN OWNER AND ANY LIENHOLDER OF RECORD IN ACCORDANCE WITH SECTION 39-10-109 AND PROVIDING AN OPPORTUNITY TO BE HEARD, THETREASURER OR COUNTY ASSESSOR MAY DECLARE THE MOBILE HOME ABANDONED FOR PURPOSES OF THIS SECTION.
OFFICIAL MAIL TO THE OCCUPANT AT THE MOBILE HOME ADDRESS ;OR, A SWORN AFFIDAVIT OF OCCUPANCY SIGNED UNDER PENALTY OF PERJURY .
UPON THIS DECLARATION, THE ASSESSOR MAY REMOVE THE MOBILE HOME FROM THE COUNTY TAX ROLL AND THE TREASURERMAY AUTHORIZETHE UNDERLYING LANDOWNERORTHECOUNTY TO REMOVE AND DISPOSE OF THE MOBILE HOME IN ACCORDANCE WITH COUNTY ABANDONED PROPERTY PROCEDURES.
(C) A PERSON WHO FAILS TO ESTABLISH THAT THEY ARE THE OCCUPANTOFTHEMOBILEHOMEINACCORDANCEWITHTHEREQUIREMENTS OFSUBSECTION (6)(f)(IV)(BOFTHISSECTIONMAYNOT ASSERTANYRIGHT AS AN OCCUPANT PURSUANT TO THIS SUBSECTION (6)(f).
(IV) (A) IF AN OCCUPANTOFAMOBILE HOME ESTABLISHES PROOFOF OWNERSHIP, BUT THEIR OWNERSHIP IS NOT OF RECORD, THEN THE REDEMPTION PERIOD FOR THE MOST RECENT MOBILE HOME OWNER IS THE ONE-YEAR PERIOD PROVIDED BYLAW.
PAGE 8-HOUSE BILL 26-1120 (7) Where a mobile home has been declared to be purchased by or stricken off to the county at the tax sale and where the actual value of the mobile home as shown on the assessment roll has been determined by the assessortobelessthanonethousanddollars,theredemptionperiodforsuch mobilehomeshallbesixtydays.Theassessor'sdeterminationofvalueshall be deemed accurate absent a showing of negligence on the part of the assessor.
IF THE MOBILE HOME HAS NOT BEEN REDEEMED, THE TREASURER MAY ISSUE THE OCCUPANT A CERTIFICATE OF OWNERSHIP FOR THE MOBILE HOME.
On or before ten days prior to the close of the redemption period, the treasurer shall notify the owner of the mobile home and any lienholder of record in the department of revenue and secretary of state, by personal deliveryorbycertifiedorregisteredmailtothelast-knownaddress,thatthe mobile home may be declared condemned and may be disposed of at the end of the redemption period.
THE CERTIFICATE OF OWNERSHIP CONSTITUTES SUFFICIENT EVIDENCE OF OWNERSHIP FOR PURPOSES OF OBTAINING A CERTIFICATE OF TITLE PURSUANT TO SECTION 42-6-117, WITHOUT A REQUIREMENT FOR ADDITIONAL PUBLIC NOTICE OR A PUBLIC AUCTION PROCESS.
The treasurer has the authority to so declare a mobile home condemned after the redemption period has terminated.
A CERTIFICATE OF OWNERSHIP ISSUED TO AN OCCUPANT HAS THE SAME LEGAL EFFECT AS A TITLE ISSUED PURSUANT TO SECTION 39-11.5.-115.
After the titled mobile home is declared condemned, it maybe disposed of as the treasurer deems appropriate.
THE TREASURER MAY COLLECT A FEE AS AUTHORIZED BY SECTION 42-4-510 (2)(a).
(B) FOR PURPOSES OF THIS SUBSECTION (6)(t), "OCCUPANT" MEANS A PERSON RESIDING IN A MOBILE HOME AS THEIR PRIMARY RESIDENCE AS ESTABLISHED BY AT LEAST TWO DOCUMENTS, INCLUDING A CURRENT UTILITY BILL FOR SERVICE TO THE MOBILE HOME IN THE OCCUPANT'S NAME;
A CURRENT GOVERNMENT-ISSUED IDENTIFICATION DOCUMENT LISTING THE MOBILE HOME AS PHYSICAL ADDRESS;
A CURRENT LEASE, LOT RENTAL AGREEMENT, OR WRITTEN PERMISSION FROMTHE UNDERLYING LANDOWNER;
OFFICIAL MAIL TO THE OCCUPANT AT THE MOBILE HOME ADDRESS;
OR, A SWORN AFFIDAVIT OF OCCUPANCY SIGNED UNDER PENALTY OF PERJURY.
(C) A PERSON WHO FAILS TO ESTABLISH THAT THEY ARE THE OCCUPANTOFTHE MOBILE HOME INACCORDANCE WITHTHE REQUIREMENTS OF SUBSECTION (6)(t)(IV)(B) OF THIS SECTION MAY NOT ASSERT ANY RIGHT AS AN OCCUPANT PURSUANT TO THIS SUBSECTION (6)(t).
PA G E 8-H O U SE BILL 26-1120 (7) Where a mobile home has been declared to be purchased b:y or strickcn offto the county at the tax sale and wherc the actual valuc of the mobile home as shown on the assessment roll has been determined b:y the assessor tobe less than onethousand dollars, thercdcmptionperiodfur such mobile home shall be sixty days.
Theassessor's determinationof value shall be deemed accurate absent a shovdng of negligence on the part of the assessor.
On or before ten da:ys prior to the close ofthe redemption period, the treasurer shall notify the owner ofthe mobile home and an:y licnholdc1 of rcco~d in the department of IC'cnuc and seeretary of state, b:y petsonal delivery 01b:ycertified or 1cgiste1edmail to the last-known addtess, thatthe mobile home ma:y be dcclated condemned and ma, be disposed of at the end ofthe 1cdemptionperiod.
The trea:sure1 has the authority to so dcclate a mobile home condenmed aftet the 1edemption petiod has te1minated.
Aftet the titled mobile home is dedated condemned, it ma, be disposed of as the treasutet deems apprnptiate.
The general assembly finds, determines, and declares that this act is necessary for the immediate preservation of the public peace, health, or safety or for appropriations for PAGE 9-HOUSE BILL 26-1120 the support and maintenance of the departments of the state and state institutions.
The general assembly finds, determines, and declares that this act is necessary for the immediate preservation ofthe public peace, health, or safety or for appropriations for PAGE 9-HOUSE BILL 26-1120 the support and maintenance of the departments of the state and state institutions.
____________________________ ____________________________ Julie McCluskie James Rashad Coleman, Sr.
J ~ James Rashad Coleman, Sr.
SPEAKER OF THE HOUSE PRESIDENT OF OF REPRESENTATIVES THE SENATE ____________________________ ____________________________ Vanessa Reilly Esther van Mourik CHIEF CLERK OF THE HOUSE SECRETARY OF OF REPRESENTATIVES THE SENATE APPROVED________________________________________ (Date and Time) _________________________________________ Jared S.
SPEAKER OF THE HOUSE PRESIDENT OF OF REPRESENTATIVES THE SENATE v ~ ~ Vanessa Reilly Esther van Mourik CHIEF CLERK OF THE HOUSE SECRETARY OF OF REPRESENTATIVES THE SENATE APPROVED <Y\l Y \VY\ct~'i j\/y \g l}c;-f2.-o¼ ~ I I:O(f(A}'h, (Date and Time) HE STATE OF COLORADO 'v PAGE IO-HOUSE BILL 26-1120
Polis GOVERNOR OF THE STATE OF COLORADO PAGE 10-HOUSE BILL 26-1120
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Action History

  1. Governor Signed

  2. Signed by the Speaker of the House

  3. Signed by the President of the Senate

  4. Sent to the Governor

  5. House Considered Senate Amendments - Result was to Concur - Repass

  6. House Considered Senate Amendments - Result was to Laid Over Daily

  7. Senate Third Reading Passed with Amendments - Floor

  8. Senate Second Reading Passed with Amendments - Committee, Floor

  9. Senate Second Reading Laid Over to 04/01/2026 - No Amendments

  10. Senate Second Reading Laid Over to 03/30/2026 - No Amendments

  11. Senate Committee on Finance Refer Amended to Senate Committee of the Whole

  12. Introduced In Senate - Assigned to Finance

  13. House Third Reading Passed - No Amendments

  14. House Second Reading Special Order - Passed with Amendments - Committee

  15. House Committee on Finance Refer Amended to House Committee of the Whole

  16. Introduced In House - Assigned to Finance

Sponsors

Sponsorship breakdown

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4 sponsors · 38 co-sponsors · 59 not signed on · 38 voted No

Sponsors (4)

Co-sponsors (38)

Not signed on (59)

59 members have not signed on to this bill.

Show all 59 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

REPASS

Passed 42 Yea · 21 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 40001
Republican 01900
Unaffiliated 2201
Total 422102
% of votes cast 65%32%0%3%
How each member voted (65)
Member Party Vote
Gonzalez R. — Nay
Stewart K. — Yea
Stewart R. — Yea
Winter T. — Nay
Garcia Sander — Not Voting
Alex Valdez Democrat Yea
Amy Paschal Democrat Yea
Andrew Boesenecker Democrat Yea
Bob Marshall Democrat Yea
Brianna Titone Democrat Yea
Cecelia Espenoza Democrat Yea
Chad Clifford Democrat Yea
Eliza Hamrick Democrat Yea
Elizabeth Velasco Democrat Yea
Emily Sirota Democrat Yea
Gretchen Rydin Democrat Yea
Jacque Phillips Democrat Yea
Jamie Jackson Democrat Yea
Javier Mabrey Democrat Yea
Jennifer Bacon Democrat Yea
Jenny Willford Democrat Yea
Julie McCluskie Democrat Yea
Junie Joseph Democrat Yea
Karen McCormick Democrat Yea
Kenny Nguyen Democrat Yea
Kyle Brown Democrat Yea
Lesley Smith Democrat Yea
Lindsay Gilchrist Democrat Yea
Lisa Feret Democrat Yea
Lorena Garcia Democrat Yea
Lori Goldstein Democrat Yea
Mandy Lindsay Democrat Yea
Manny Rutinel Democrat Yea
Matthew Martinez Democrat Yea
Meg Froelich Democrat Yea
Meghan Lukens Democrat Yea
Michael Carter Democrat Yea
Monica Duran Democrat Yea
Naquetta Ricks Democrat Yea
Regina English Democrat Yea
Sean Camacho Democrat Yea
Sheila Lieder Democrat Yea
Steven Woodrow Democrat Not Voting
Tammy Story Democrat Yea
Tisha Mauro Democrat Yea
Yara Zokaie Democrat Yea
Anthony Hartsook Republican Nay
Ava Flanell Republican Nay
Brandi Bradley Republican Nay
Carlos Barron Republican Nay
Chris Richardson Republican Nay
Dan Woog Republican Nay
Dusty Johnson Republican Nay
Jarvis Caldwell Republican Nay
Ken DeGraaf Republican Nay
Larry Don Suckla Republican Nay
Mary Bradfield Republican Nay
Matt Soper Republican Nay
Max Brooks Republican Nay
Rebecca Keltie Republican Nay
Rick Taggart Republican Nay
Ron Weinberg Republican Nay
Scott Bottoms Republican Nay
Scott Slaugh Republican Nay
Stephanie Luck Republican Nay

Official roll call →

CONCUR

Passed 59 Yea · 4 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 40001
Republican 15400
Unaffiliated 4001
Total 59402
% of votes cast 91%6%0%3%
How each member voted (65)
Member Party Vote
Gonzalez R. — Yea
Stewart K. — Yea
Stewart R. — Yea
Winter T. — Yea
Garcia Sander — Not Voting
Alex Valdez Democrat Yea
Amy Paschal Democrat Yea
Andrew Boesenecker Democrat Yea
Bob Marshall Democrat Yea
Brianna Titone Democrat Yea
Cecelia Espenoza Democrat Yea
Chad Clifford Democrat Yea
Eliza Hamrick Democrat Yea
Elizabeth Velasco Democrat Yea
Emily Sirota Democrat Yea
Gretchen Rydin Democrat Yea
Jacque Phillips Democrat Yea
Jamie Jackson Democrat Yea
Javier Mabrey Democrat Yea
Jennifer Bacon Democrat Yea
Jenny Willford Democrat Yea
Julie McCluskie Democrat Yea
Junie Joseph Democrat Yea
Karen McCormick Democrat Yea
Kenny Nguyen Democrat Yea
Kyle Brown Democrat Yea
Lesley Smith Democrat Yea
Lindsay Gilchrist Democrat Yea
Lisa Feret Democrat Yea
Lorena Garcia Democrat Yea
Lori Goldstein Democrat Yea
Mandy Lindsay Democrat Yea
Manny Rutinel Democrat Yea
Matthew Martinez Democrat Yea
Meg Froelich Democrat Yea
Meghan Lukens Democrat Yea
Michael Carter Democrat Yea
Monica Duran Democrat Yea
Naquetta Ricks Democrat Yea
Regina English Democrat Yea
Sean Camacho Democrat Yea
Sheila Lieder Democrat Yea
Steven Woodrow Democrat Not Voting
Tammy Story Democrat Yea
Tisha Mauro Democrat Yea
Yara Zokaie Democrat Yea
Anthony Hartsook Republican Yea
Ava Flanell Republican Nay
Brandi Bradley Republican Yea
Carlos Barron Republican Yea
Chris Richardson Republican Yea
Dan Woog Republican Yea
Dusty Johnson Republican Yea
Jarvis Caldwell Republican Yea
Ken DeGraaf Republican Nay
Larry Don Suckla Republican Yea
Mary Bradfield Republican Yea
Matt Soper Republican Yea
Max Brooks Republican Yea
Rebecca Keltie Republican Yea
Rick Taggart Republican Yea
Ron Weinberg Republican Nay
Scott Bottoms Republican Yea
Scott Slaugh Republican Yea
Stephanie Luck Republican Nay

Official roll call →

Passed 8 Yea · 1 Nay
Party YeaNayPresentNot Voting
Republican 3000
Democrat 5000
Unaffiliated 0100
Total 8100
% of votes cast 89%11%0%0%
How each member voted (9)
Member Party Vote
Adrienne Benavidez — Nay
Cathy Kipp Democrat Yea
Chris Kolker Democrat Yea
Janice Marchman Democrat Yea
Kyle Mullica Democrat Yea
Marc Snyder Democrat Yea
Cleave Simpson Republican Yea
Lisa Frizell Republican Yea
Scott Bright Republican Yea

Official roll call →

BILL

Passed 40 Yea · 22 Nay · 3 Other
Party YeaNayPresentNot Voting
Democrat 38003
Republican 01900
Unaffiliated 2300
Total 402203
% of votes cast 62%34%0%5%
How each member voted (65)
Member Party Vote
Gonzalez R. — Nay
Stewart K. — Yea
Stewart R. — Yea
Winter T. — Nay
Garcia Sander — Nay
Alex Valdez Democrat Not Voting
Amy Paschal Democrat Yea
Andrew Boesenecker Democrat Yea
Bob Marshall Democrat Yea
Brianna Titone Democrat Yea
Cecelia Espenoza Democrat Yea
Chad Clifford Democrat Yea
Eliza Hamrick Democrat Yea
Elizabeth Velasco Democrat Yea
Emily Sirota Democrat Yea
Gretchen Rydin Democrat Yea
Jacque Phillips Democrat Not Voting
Jamie Jackson Democrat Yea
Javier Mabrey Democrat Yea
Jennifer Bacon Democrat Yea
Jenny Willford Democrat Yea
Julie McCluskie Democrat Yea
Junie Joseph Democrat Yea
Karen McCormick Democrat Yea
Kenny Nguyen Democrat Yea
Kyle Brown Democrat Yea
Lesley Smith Democrat Yea
Lindsay Gilchrist Democrat Yea
Lisa Feret Democrat Yea
Lorena Garcia Democrat Yea
Lori Goldstein Democrat Yea
Mandy Lindsay Democrat Yea
Manny Rutinel Democrat Yea
Matthew Martinez Democrat Yea
Meg Froelich Democrat Yea
Meghan Lukens Democrat Yea
Michael Carter Democrat Yea
Monica Duran Democrat Yea
Naquetta Ricks Democrat Yea
Regina English Democrat Not Voting
Sean Camacho Democrat Yea
Sheila Lieder Democrat Yea
Steven Woodrow Democrat Yea
Tammy Story Democrat Yea
Tisha Mauro Democrat Yea
Yara Zokaie Democrat Yea
Anthony Hartsook Republican Nay
Ava Flanell Republican Nay
Brandi Bradley Republican Nay
Carlos Barron Republican Nay
Chris Richardson Republican Nay
Dan Woog Republican Nay
Dusty Johnson Republican Nay
Jarvis Caldwell Republican Nay
Ken DeGraaf Republican Nay
Larry Don Suckla Republican Nay
Mary Bradfield Republican Nay
Matt Soper Republican Nay
Max Brooks Republican Nay
Rebecca Keltie Republican Nay
Rick Taggart Republican Nay
Ron Weinberg Republican Nay
Scott Bottoms Republican Nay
Scott Slaugh Republican Nay
Stephanie Luck Republican Nay

Official roll call →

AMD (H.001)

Failed 22 Yea · 37 Nay · 6 Other
Party YeaNayPresentNot Voting
Democrat 23405
Republican 18001
Unaffiliated 2300
Total 223706
% of votes cast 34%57%0%9%
How each member voted (65)
Member Party Vote
Gonzalez R. — Yea
Stewart K. — Nay
Stewart R. — Nay
Winter T. — Yea
Garcia Sander — Nay
Alex Valdez Democrat Nay
Amy Paschal Democrat Nay
Andrew Boesenecker Democrat Nay
Bob Marshall Democrat Nay
Brianna Titone Democrat Not Voting
Cecelia Espenoza Democrat Yea
Chad Clifford Democrat Nay
Eliza Hamrick Democrat Nay
Elizabeth Velasco Democrat Nay
Emily Sirota Democrat Not Voting
Gretchen Rydin Democrat Nay
Jacque Phillips Democrat Nay
Jamie Jackson Democrat Nay
Javier Mabrey Democrat Not Voting
Jennifer Bacon Democrat Not Voting
Jenny Willford Democrat Nay
Julie McCluskie Democrat Nay
Junie Joseph Democrat Nay
Karen McCormick Democrat Nay
Kenny Nguyen Democrat Nay
Kyle Brown Democrat Not Voting
Lesley Smith Democrat Nay
Lindsay Gilchrist Democrat Yea
Lisa Feret Democrat Nay
Lorena Garcia Democrat Nay
Lori Goldstein Democrat Nay
Mandy Lindsay Democrat Nay
Manny Rutinel Democrat Nay
Matthew Martinez Democrat Nay
Meg Froelich Democrat Nay
Meghan Lukens Democrat Nay
Michael Carter Democrat Nay
Monica Duran Democrat Nay
Naquetta Ricks Democrat Nay
Regina English Democrat Nay
Sean Camacho Democrat Nay
Sheila Lieder Democrat Nay
Steven Woodrow Democrat Nay
Tammy Story Democrat Nay
Tisha Mauro Democrat Nay
Yara Zokaie Democrat Nay
Anthony Hartsook Republican Yea
Ava Flanell Republican Yea
Brandi Bradley Republican Yea
Carlos Barron Republican Yea
Chris Richardson Republican Yea
Dan Woog Republican Yea
Dusty Johnson Republican Yea
Jarvis Caldwell Republican Yea
Ken DeGraaf Republican Yea
Larry Don Suckla Republican Yea
Mary Bradfield Republican Yea
Matt Soper Republican Yea
Max Brooks Republican Yea
Rebecca Keltie Republican Yea
Rick Taggart Republican Not Voting
Ron Weinberg Republican Yea
Scott Bottoms Republican Yea
Scott Slaugh Republican Yea
Stephanie Luck Republican Yea

Official roll call →

Passed 7 Yea · 3 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 1300
Democrat 6001
Total 7301
% of votes cast 64%27%0%9%
How each member voted (11)
Member Party Vote
Bob Marshall Democrat Not Voting
Brianna Titone Democrat Yea
Lorena Garcia Democrat Yea
Rebekah Stewart Democrat Yea
Sean Camacho Democrat Yea
Steven Woodrow Democrat Yea
Yara Zokaie Democrat Yea
Anthony Hartsook Republican Nay
Ken DeGraaf Republican Nay
Max Brooks Republican Nay
Ryan Gonzalez Republican Yea

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Subjects

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Frequently asked questions

What does HB 1120 do?
Beginning July 1, 2026, act requires the county treasurer to provide notice of delinquent property taxes on a mobile home written in English and Spanish, and to include a statement explaining how and where a mobile home owner may obtain language translation or interpretation services. The county treasurer is required to provide the multilingual notice by mail and by personal service to the mobile home owner at the mobile home.     The act modifies the process for collection of delinquent property taxes on a mobile home by allowing a county treasurer, at their discretion, to sell a tax lien on a mobile home, strike off a tax lien to the county, or determine the taxes to be uncollectible and recommend cancellation to the board of county commissioners. A tax lien must be sold in accordance with the provisions for tax lien sales on real property. The act extends the redemption period for mobile home owners whose property is subject to a tax lien to any time within 3 years from the date of the tax lien sale, or at any time before the execution of a certificate of ownership to the mobile home. Like a real property owner, an individual who both owns a mobile home and is a person with a legal disability at the time a certificate of ownership to the mobile home is issued is also allowed an extended redemption period of up to 9 years from the issuance of a certificate of ownership to their mobile home. If the mobile home owner has not exercised the right of redemption at least 3 years from the date of the tax lien sale, the purchaser or lawful holder of the certificate of purchase may apply for public auction of a certificate of option for treasurer's certificate of ownership to the mobile home, using the same procedures used for issuance of a treasurer's deed to real property. Any surplus resulting from the public auction that is deemed overbid proceeds must be disbursed to the persons entitled to receive them by law.     The act specifies that if a mobile home that is subject to a tax lien or stricken off to the county is located on real property that is not owned by the mobile home owner, then the underlying landowner has a right of first refusal to pay the delinquent taxes owed on the mobile home and all other fees, costs, and expenses incurred by the county treasurer in connection with the tax lien sale process and obtain a certificate of purchase for a tax lien on the mobile home; except that an owner of a mobile home park does not have a right of first refusal unless the owner is an association of mobile home owners. If an underlying landowner exercises this right, no tax lien will be sold or stricken off to the county.     When a tax lien is stricken off to the county under certain circumstances, the act allows the most recent mobile home owner to redeem the mobile home after 1 year but no later than 3 years from the date of strike off by paying the amount of delinquent taxes plus interest, fees, and costs. If a mobile home is not redeemed, and after notice to the last-known owner and any lienholder of record, the treasurer or county assessor may declare the mobile home abandoned, remove the mobile home from the county tax roll, and authorize the removal and disposal of the mobile home; except that, if an occupant of a mobile home establishes proof of ownership, the most recent mobile home owner has only a 1 year redemption period, after which the treasurer may issue the occupant a certificate of ownership for the mobile home.(Note: This summary applies to this bill as enacted.)
Who sponsors HB 1120?
HB 1120 is sponsored by Adrienne Benavidez, M. Weissman, K. Wallace, T. Sullivan, M. Snyder, R. Rodriguez, K. Mullica, J. Marchman, W. Lindstedt, C. Kolker, I. Jodeh, N. Hinrichsen, J. Gonzales, L. Frizell, T. Exum, L. Daugherty, L. Cutter, J. Coleman, Matthew Martinez (Democrat), Elizabeth Velasco (Democrat), L. García, C. Simpson, C. Kipp, Jennifer Bacon (Democrat), Kyle Brown (Democrat), Michael Carter (Democrat), Monica Duran (Democrat), Meg Froelich (Democrat), Junie Joseph (Democrat), Sheila Lieder (Democrat), Julie McCluskie (Democrat), Kenny Nguyen (Democrat), Jacque Phillips (Democrat), Naquetta Ricks (Democrat), Manny Rutinel (Democrat), Emily Sirota (Democrat), Lesley Smith (Democrat), Katie Stewart (Democrat), Lori Goldstein (Democrat), Chad Clifford (Democrat), Mandy Lindsay (Democrat), and Brianna Titone (Democrat).
What is the current status of HB 1120?
This bill has been enacted into law. Introduced February 04, 2026. Enacted.
Where can I track HB 1120?
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