Colorado 2024 Regular Session

Colorado Senate Bill SB183

Introduced
3/18/24  
Introduced
3/18/24  
Report Pass
3/28/24  
Refer
3/18/24  
Report Pass
3/28/24  
Report Pass
4/12/24  
Refer
3/28/24  
Report Pass
4/12/24  
Engrossed
4/15/24  
Refer
4/12/24  
Engrossed
4/15/24  
Refer
4/15/24  
Report Pass
4/23/24  
Report Pass
4/23/24  
Refer
4/23/24  
Report Pass
4/30/24  
Report Pass
4/30/24  
Enrolled
5/6/24  
Refer
4/30/24  
Enrolled
5/6/24  
Engrossed
5/16/24  
Engrossed
5/16/24  
Engrossed
5/16/24  
Passed
5/31/24  
Enrolled
5/16/24  

Caption

Mobile Home Taxation Task Force

Impact

The bill establishes a new task force focused on mobile home ownership and taxation, aimed at studying existing statutes and making recommendations for legislative changes. This task force is to investigate the statewide treatment of mobile homes under property tax laws, ensuring they align with best practices and fair treatment of property owners. The legislation emphasizes the need for a comprehensive review to foster a fair and effective taxation system for mobile homes, addressing issues of valuation, assessment, and ownership.

Summary

Senate Bill 24-183 presents a significant shift in how delinquent property taxes on mobile homes are handled in Colorado. The bill temporarily suspends the distraint sale of mobile homes, which has traditionally allowed treasurers to seize and sell mobile homes over unpaid taxes. This measure provides a respite for mobile home owners facing financial difficulties, prohibiting the collection of delinquent taxes through seizure and sale until further legislative changes can ensure that homeowners' rights to their property are protected in alignment with the constitution.

Sentiment

Discussions surrounding SB 183 have generally been supportive, reflecting an understanding of the unique challenges faced by mobile home owners. Stakeholders recognize the bill as an important step towards protecting vulnerable homeowners from aggressive tax collection practices that could result in loss of their homes. However, some concerns have been noted regarding the implementation of the task force's recommendations and the potential impact of delaying tax collection methods.

Contention

One point of contention is the balance between necessary tax collection for local governments and the rights of mobile home owners. Critics within the local government sphere expressed worries that a temporary suspension could hinder municipal revenue streams, thereby affecting community services. On the other hand, advocates highlight the importance of protecting individual homeowner rights and ensuring that taxation practices do not disproportionately affect those in mobile home situations.

Companion Bills

No companion bills found.

Previously Filed As

CO HB1120

Mobile Home Property Taxation

CO HB261120

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 ...

CO HJR0059

VETS HOMES TASK FORCE

CO HB05111

An Act Concerning Mobile Manufactured Homes And Mobile Manufactured Home Parks.

CO HB0320

Taxation and Revenue Task Force 2028.

CO HCR150

Requesting The Department Of Taxation To Establish A Vacant Homes Surcharge Task Force To Research And Report On The Impacts And Implementations Of A General Excise Tax Surcharge On Vacant Homes.

CO SJR66

A JOINT RESOLUTION establishing the Air Mobility and Aviation Economic Development Task Force.

CO HR144

Requesting The Department Of Taxation To Establish A Vacant Homes Surcharge Task Force To Research And Report On The Impacts And Implementations Of A General Excise Tax Surcharge On Vacant Homes.

CO HB05226

An Act Concerning Mobile Manufactured Homes And Mobile Manufactured Home Parks.

CO HB3751

Revenue and taxation; ad valorem; homestead definition; mobile home; site-built home; effective date.

Similar Bills

No similar bills found.