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Manufactured Home
Information Phone (303) 464-5819 |
Frequently Asked Questions: |
The county assessor values manufactured homes
as real property for the purposes of property taxation. The
definition of a manufactured home is any pre-constructed building unit or
combination of pre-constructed units,
without motive power, where such unit or
units are manufactured in a factory or at a location other than the
residential
site of the completed home, which is designed and commonly used for occupancy by
persons for
residential purposes in either temporary or permanent locations, and
which unit or units are not licensed as a
vehicle. (42-1-102, C.R.S.)
Q: Buying or Selling a Manufactured Home?
As a Seller:
-
All property taxes must be paid on the manufactured home.
Please Note: The Division of Motor Vehicle will require an "Authentication
form" or "Certificate of Taxes Paid"
at the time the title is
submitted for registration of the new owner's name. This document is
signed
by the assessor and provides proof of taxes paid. In
Broomfield County the cost of an Authentication is $10
(in addition to any
outstanding taxes or interest) and is obtained at the Central Records Office.
-
Seller must sign the certificate of title and provide it to buyer.
-
Provide the buyer with a list of household furnishings that are included in the purchase price.
As a Buyer:
-
Apply for a new title in the same county where the manufactured home is located, with the Division
of Motor Vehicle within 45 days of the sale of a new home or within 30 days of the sale of a used home. -
Have an Authentication or Certificate of Taxes paid.
-
Notify the county assessor within 20 days that you are the new owner.
Q: Moving a Manufactured Home?
The Central Records Office will
issue an authentication form, signed by the assessor, and a transportable
manufactured home moving permit. The moving permit is an orange card that
must be displayed on the
rear of the manufactured home during its move. If
the manufactured home is to be moved in two parts, two cards
will be issued.
The authentication form from the assessor must accompany the home during the
move.
If the move will include state highways, obtain a moving permit from the Colorado Department of Transportation.
Moves within the county:
When a manufactured home moves within the county, the taxes are due and payable the following January.
Moves between Colorado counties:
When a manufactured home is moved to another Colorado county, the taxes for the entire year become
due and payable to the county
where the home was located on January 1.
Entering or leaving the state:
The assessed value of a manufactured home is prorated when a manufactured
home moves into or out of the
state. Upon receiving notification that a
manufactured home is
leaving the state, the assessor prorates the value,
in full months, for the time
it was in the county. Taxes due will be based on this proration. When a manufactured
home is brought into the state, the
assessor prorates the value for the amount of time, in full months, remaining
in
the year. If the manufactured home is brought into the state on or after the
16th of the month, that
month is disregarded. If it leaves the state before the
16th, that month is disregarded.
When you arrive at your new location:
Notify the county assessor and treasurer of the following information:
1.
New location of the manufactured home
2.
New mailing address
Notification should take place within 20 days of the move.
Penalties:
1.
If the county assessor and treasurer are not notified that the manufactured
home will be moved and the taxes
prepaid, the owner may be fined up to $1,000 upon
discovery of the new location.
2. The fine for the movement of a manufactured home without either a permit or an authentication form is $200.
Q: What are the Assessor's responsibilities?
The assessor must set a value for the manufactured home and sends the owner a
Notice of Valuation by May 1
each year listing the prior years value and the new
value along with the amount of change. Manufactured homes
are considered real property for valuation
purposes. The assessor staff is available to answer questions and
correct
problems with the property valuation or characteristics. The assessor
division hears and reviews all
protests of value and mails out a Notice of
Determination giving written notice to the owner of the assessor's
decision.
If the manufactured home moves into the county after May 1, the assessor sends a
special notice of value that
outlines the protest procedures.
If a manufactured
home is destroyed or changes taxable status during the year, the value will be
prorated to the
day of the change. A manufactured home is exempt while it
is located on a sales lot as part of a dealer's inventory.