The seller must:

  • Ensure that all property taxes have been paid on the mobile/manufactured 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/manufactured home or within 30 days of the sale of a previously owned home.
  • Obtain a Certificate of Taxes Due as it 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 the change of ownership/new owner name.

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, all taxes must be paid in full plus one year in advance.
    • If the home is leaving the state, all taxes (current and prorated), must be paid with cash or certified funds.
  • If the mobile/manufactured home is moved outside of Larimer County, you must provide the new County Treasurer and Assessor with the new location of the home and your mailing address within 20 days of your arrival. The new County Assessor will prorate the value of the home for the amount of time the home will be in the new county.

Penalties:

  • Any mobile/manufactured home owner or mover who moves a home and fails to notify the County Treasurer and County Assessor, shall be punished by a fine of not less than $100 nor more than $1,000.
  • The fine for multiple use of a moving permit or prorated tax receipt is $350.

The County Treasurer in the current location and/or new location of the mobile/manufactured home may enforce collection of any fine imposed for an illegal move.

Property taxes officially become delinquent on June 16 of the year they are due. Delinquent interest, advertising, and distraint fees are subject to collection once the taxes become delinquent. See the Delinquent Interest Chart to see how interest is calculated. 

Important Dates

Aug. 31, 2022 Last day to pay taxes to avoid advertising costs of $10 per mobile/manufactured home.
Sept. 1-30, 2022 Delinquent Notice is given to all mobile/manufactured homes located in a park.
Orange door-hangers are placed on each home in which property taxes are delinquent.
The notice is placed by the Civil Deputy employed by the Treasurer's Office.
Sept. 1, 2022 Notice is mailed to the lienholder of record that the property taxes on the home are delinquent.
This includes financial institutions and mortgage companies.
Sept. 10, 2022 First advertising of delinquent mobile/manufactured home taxes in preparation for tax lien sale.
Sept. 30, 2022 Last day to pay taxes to avoid distraint fee of $35.
Oct. 3, 2022 All mobile/manufactured homes are subject to distraint. A distraint warrant is placed on the home by the Civil Deputy employed by the Treasurer's Office.
Once this warrant is placed on the home, the home cannot be moved or sold until the taxes are paid in full.
Oct. 31, 2022 Last day to pay to avoid a second advertising charge of $10 (bringing total advertising charges to $20).
Nov. 12, 2022 Second advertising of delinquent taxes in preparation of tax lien sale.
Mid-Nov., 2022 Last day to pay taxes to avoid tax lien sale.
Mid-Nov., 2022 All delinquent mobile/manufactured 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 liens:

  • In accordance with C.R.S. 39-10-111.5(4), there was not a mobile/manufactured home tax sale in 2021. All delinquent properties were struck-off to the county resulting in non-assignable county held tax liens on those properties.

Redemption of mobile/manufactured home tax liens:

  • This rate is established by adding nine percentage points to the federal discount rate as of September 1 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 cancelation 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/manufactured home and any lienholders 30 days prior to the expiration of the redemption period.