Mobile Home Property Tax Bill Modifies Delinquent Tax Collection

CO Legislature Bill Search

Published January 1st, 2026

Detected March 6th, 2026

Summary

Colorado HB26-1120 modifies mobile home property tax collection procedures, aligning them with real property tax lien sales and public auctions. The bill also extends redemption periods for mobile home owners and adjusts the property tax exemption threshold for mobile homes.

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What changed

Colorado HB26-1120 significantly alters the framework for mobile home property taxation, implementing recommendations from a task force. Key changes include modifying the delinquent tax collection process to mirror real property tax lien sale and public auction procedures, extending the redemption period for mobile home owners to a minimum of three years (with provisions for up to nine years for those under legal disability), and clarifying the definition of a mobile home. Additionally, for property tax years beginning on or after January 1, 2027, the bill increases the property tax exemption value threshold for mobile homes from $28,000 to $52,000, with upward adjustments for inflation.

These changes will require county treasurers to adopt new procedures for handling delinquent mobile home taxes, moving away from distraint sales to lien sale and auction methods. Mobile home owners will benefit from extended redemption periods, offering greater protection against tax foreclosure. The increased exemption threshold will impact property tax assessments for many mobile home owners starting in 2027. Regulated entities and individuals involved in mobile home ownership and taxation in Colorado should familiarize themselves with these new procedures and timelines, particularly the adjusted exemption and extended redemption periods.

What to do next

Review updated mobile home property tax collection procedures for compliance with lien sale and public auction requirements.
Note the extended redemption periods for mobile home owners, including provisions for individuals under legal disability.
Prepare for adjusted property tax exemption thresholds for mobile homes effective January 1, 2027.

Source document (simplified)

HB26-1120

Mobile Home Property Taxation

| Type | Bill |
| --- | --- |
| Session | 2026 Regular Session |
| Subjects | Fiscal Policy & Taxes |
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.

Recent Bill (PDF) Recent Fiscal Note (PDF) Bill Summary:

The mobile home taxation task force (task force) was created in 2024 to examine and make recommendations concerning constitutional defects in the process for collection of delinquent mobile home property taxes. The task force was also charged with studying existing laws for titling, tax valuation for assessment, and other mobile home tax-related issues and recommending changes to promote fair, equitable, efficient, and effective practices for valuation, titling, and taxation.

Section 1 of the bill clarifies the definition of mobile home and increases, for property tax years commencing on or after January 1, 2027, the value threshold for the mobile home property tax exemption from $28,000 to $52,000, adjusted upward for inflation. For property tax years commencing on and after January 1, 2027, the property tax administrator is required to calculate and publish the inflation-adjusted actual value threshold for the exemption.

Section 2 requires that notice of delinquent property taxes on a mobile home be written in English and at least the 5 additional languages most commonly spoken in the mobile home owner's community; except that, if the mobile home owner is known to speak a particular language other than English, notice must be provided in English and the particular language other than English spoken by the mobile home owner. This multilingual notice must be sent by certified mail and personally delivered to the mobile home.

Section 3 modifies the process for collection of delinquent property taxes on a mobile home by eliminating the distraint sale of mobile homes and instead requiring a county treasurer to follow a tax lien sale and public auction procedure to obtain title to a mobile home similar to the procedures required to obtain a treasurer's deed to real property. Section 3 extends the redemption period for mobile home owners to a minimum of 3 years, plus any time prior to the issuance of a certificate of title to their mobile homes. Like a real property owner, an individual who both owns a mobile home and is a person with a disability is also allowed an extended redemption period of up to 9 years from the issuance of title to their mobile home if the owner is under a legal disability at the time the title is issued.
(Note: This summary applies to this bill as introduced.)

Prime Sponsors

Representative

Matthew Martinez
Representative

Elizabeth Velasco
Senator

Cleave Simpson
Senator

Cathy Kipp

Committees

House

Finance

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Status

Under Consideration

Introduced

Under Consideration

Upcoming Schedule

1 meeting

Fri

Mar 6

House Third Reading of Bills - Final Passage

9:00 AM House Chamber

Related Documents & Information

| Date | Version | Documents |
| --- | --- | --- |
| 03/05/2026 | Engrossed | PDF |
| 02/04/2026 | Introduced | PDF |

| Date | Version | Documents |
| --- | --- | --- |
| 03/03/2026 | PA1 | PDF |

| Date | Version | Documents |
| --- | --- | --- |
| 03/05/2026 | MEMO1 | PDF |
| 02/19/2026 | FN1 | PDF |

| Activity | Vote | Documents |
| --- | --- | --- |
| Adopt amendment L.003 | The motion passed without objection. | Vote summary |
| Adopt amendment L.002 | The motion passed without objection. | Vote summary |
| Refer House Bill 26-1120, as amended, to the Committee of the Whole. | The motion passed on a vote of 7-3. | Vote summary |
Hearing Summary | Committee Report: PDF
| Date | Calendar | Motion | Vote | Vote Document |
| --- | --- | --- | --- | --- |
| 03/05/2026 | Committee of the Whole | AMD (H.001) | 22 AYE 37 NO 6 OTHER | Vote record |

| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
| --- | --- | --- | --- | --- |
| 03/05/2026 | L.009 | Second Reading | Lost [] | PDF |
| 03/05/2026 | L.008 | Second Reading | Lost [] | PDF |
| 03/02/2026 | L.002 | HOU Finance | Passed [] | PDF |
| 03/02/2026 | L.003 | HOU Finance | Passed [] | PDF |
* Amendments passed in committee are not incorporated into the measure unless adopted by the full House or Senate.

** The status of Second Reading amendments may be subsequently affected by the adoption of an amendment to the Committee of the Whole Report. Refer to the House or Senate Journal for additional information.

| Date | Location | Action |
| --- | --- | --- |
| 03/05/2026 | House | House Second Reading Special Order - Passed with Amendments - Committee |
| 03/02/2026 | House | House Committee on Finance Refer Amended to House Committee of the Whole |
| 02/04/2026 | House | Introduced In House - Assigned to Finance |
Prime Sponsor

Rep. M. Martinez | Rep. E. Velasco

Sen. C. Kipp | Sen. C. Simpson

Sponsor

(None) Co-Sponsor

(None)