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 ...
HB26-1120 implements recommendations from Colorado’s Mobile Home Taxation Task Force and revises how delinquent property taxes on mobile homes are collected. The bill increases the mobile home property tax exemption threshold for tax years beginning on or after January 1, 2027, from $28,000 to $52,000, with future inflation adjustments calculated and published by the property tax administrator. It also clarifies the definition of mobile home for tax purposes.
The bill substantially changes notice requirements and collection procedures for delinquent mobile home taxes. County treasurers must provide delinquency notices in English and at least five additional commonly spoken languages in the county, or in English plus the owner’s known language if applicable, and must send notice by certified mail and personal service. The bill replaces the prior distraint-sale approach with a tax lien sale and public auction process modeled more closely on real property tax lien procedures, including issuance of certificates of purchase and ownership.
The bill also extends redemption rights for mobile home owners. In general, owners have at least three years to redeem after a tax lien sale, with additional time before title issuance, and owners who are under a legal disability may have up to nine years to redeem. The bill adds special procedures for county-held liens, abandoned mobile homes, and occupants who can prove ownership even if title is not of record. It also creates a right of first refusal for the underlying landowner when the mobile home sits on land not owned by the mobile home owner, allowing the landowner to pay the delinquent amounts and stop the sale.
In terms of state law impact, the bill amends multiple provisions in Title 39 governing delinquent taxes, mobile home tax liens, redemption, and county tax sale procedures, and it interacts with title-issuance rules in Title 42. It shifts county treasurers’ responsibilities, expands multilingual notice obligations, changes redemption timelines, and creates new rights and procedures for owners, lienholders, occupants, and underlying landowners. The bill was signed by the Governor on June 1, 2026, indicating final enactment.
The general sentiment around the bill appears favorable and reform-oriented, with the legislation framed as implementing task force recommendations to make mobile home taxation and delinquent tax collection fairer and more consistent with real property procedures. There is no recorded committee transcript or vote history in the provided materials, so specific floor debate or opposition is not available. The main points of potential contention are the expanded county administrative duties, the longer redemption periods, the multilingual notice requirements, and the new landowner right of first refusal, which could affect tax sale outcomes and property rights.
HB26-1120 amends Colorado’s delinquent property tax and mobile home tax statutes to create a new tax lien sale and public auction framework for mobile homes, replacing the prior distraint-and-sale process. It also increases the mobile home property tax exemption threshold beginning in 2027, requires inflation indexing, expands notice obligations in multiple languages, extends redemption periods, and adds procedures for county-held liens, abandoned mobile homes, and ownership claims by occupants. The bill affects county treasurers, mobile home owners, lienholders, underlying landowners, and purchasers at tax sales, and it was enacted into law when signed by the Governor.
The bill’s overall tone is reform-minded and supportive of mobile home owners, reflecting the task force’s goal of addressing constitutional and fairness concerns in the delinquent tax process. The available record shows no committee transcript or vote details, so there is no documented organized opposition in the provided materials. The policy direction suggests broad support for modernizing the process, though the operational burdens on counties and the new rights created for owners and landowners could have been areas of concern.
The most notable areas of potential contention are the bill’s expanded notice and service requirements, the longer redemption periods, and the replacement of distraint sales with a more complex tax lien sale/public auction process. Counties may view the multilingual notice, personal service, and auction procedures as administratively burdensome, while mobile home owners and advocates are likely to support the added protections. The new right of first refusal for underlying landowners could also be disputed because it gives landowners a chance to intervene in the tax sale process, potentially affecting purchasers and lienholders.