The seller must:

• Ensure that all property taxes have been paid on the 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 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).
• File the title 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 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 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 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

Tax liens:

• In accordance with C.R.S. 39-10-111.5(4), Larimer County does not include delinquent manufactured home taxes in the tax lien sale. All delinquent properties are struck-off to the county resulting in non-assignable county held tax liens on those properties.

Redemption of 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 manufactured home and any lienholders 30 days prior to the expiration of the redemption period.

Click the links below to view the following informative brochures.

• Manufactured Homes In Colorado brochure provided by the State of Colorado Division of Property Taxation.
• Manufactured Home Resident Handbook
• Manual para Residentes de Casas Prefabricadas