ColoradoHB26-11202026 Regular SessionHouseWALLET

Mobile Home Property Taxation

Sponsored By: Cathy Kipp (Democratic), Cleave Simpson (Republican), Elizabeth Velasco (Democratic), Matthew Martinez (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

6 provisions identified: 3 benefits, 0 costs, 3 mixed.

Mobile home owners get redemption time

Mobile home owners have the exclusive right to redeem their home within three years after a tax lien sale. Redeeming means paying the required taxes, interest, fees, costs, and later taxes. General redemption remains available before an ownership certificate is issued. Owners who meet the law's disability definition when that certificate is issued can redeem within nine years from issuance.

County-held liens bring deadlines and removal risk

The county can take a mobile home tax lien when no purchase certificate is issued. It can also take the lien when missing ownership proof or unmet bonding rules prevent a buyer, holder, or owner from getting title. The most recent owner can redeem after one year, but no later than three years, by paying taxes, interest, fees, and costs. After three years without redemption, the county can declare the home abandoned, remove it from tax records, and authorize removal or disposal. The last-known owner and recorded lienholders must first receive notice and a chance to be heard.

Landowners can stop mobile home lien sales

Owners of land beneath someone else's mobile home get the first chance to pay before a tax lien sale. The treasurer must mail them notice 10 to 30 calendar days before the sale. Landowners must pay all delinquent taxes and statutory fees, costs, and expenses no later than two business days before the sale. Timely full payment cancels the sale, and the treasurer issues proof of payment and a purchase certificate.

New collection rules for mobile home taxes

Beginning July 1, 2026, counties use tax liens instead of seizure procedures to collect unpaid mobile home taxes. The treasurer can sell the lien, hold it for the county, or recommend canceling taxes that cannot be collected. Lien sales follow existing property tax sale procedures, with a purchase certificate issued to the buyer or county. After at least three years, a certificate holder can seek a public auction of an ownership option for an unredeemed home.

Occupants get title with proof requirements

An occupant can receive an ownership certificate by proving ownership that is not recorded, provided the home remains unredeemed. They must prove the home is their main residence using at least two required documents, including a listed occupancy document. Examples include a utility bill, government identification with the home's address, or a lease. The certificate is enough to obtain title without another public notice or auction. In this case, the most recent owner's redemption period is one year.

Clearer tax warnings for mobile home owners

Before a lien sale, the treasurer must notify the owner at their last-known address or a different occupant, plus recorded lienholders. The payment deadline must allow at least 60 calendar days after mailing, and the notice must explain sale or county-held-lien consequences. Delinquent-tax notices must be sent by certified mail and personally served on the owner at the mobile home. Notices must use English and at least five other languages most commonly spoken in the county. If the treasurer knows the owner speaks another language, the notice must instead use English and that language.

Sponsors & Cosponsors

Cosponsors

Brianna Titone
Democratic • House
Chad Clifford
Democratic • House
Emily Sirota
Democratic • House
Jennifer Bacon
Democratic • House
Junie Joseph
Democratic • House
Julie McCluskie
Democratic • House
Jacque Phillips
Democratic • House
Kyle Brown
Democratic • House
Kenny Nguyen
Democratic • House
Katie Stewart
Democratic • House
Lorena Garcia
Democratic • House
Lori Goldstein
Democratic • House
Lesley Smith
Democratic • House
Michael Carter
Democratic • House
Monica Duran
Democratic • House
Meg Froelich
Democratic • House
Mandy Lindsay
Democratic • House
Manny Rutinel
Democratic • House
Naquetta Ricks
Democratic • House
Sheila Lieder
Democratic • House
Sen. A. Benavidez
Affiliation unavailable
Chris Kolker
Democratic • Senate
Iman Jodeh
Democratic • Senate
James Coleman
Democratic • Senate
Julie Gonzales
Democratic • Senate
Janice Marchman
Democratic • Senate
Kyle Mullica
Democratic • Senate
Katie Wallace
Democratic • Senate
Lisa Cutter
Democratic • Senate
Lindsey Daugherty
Democratic • Senate
Lisa Frizell
Republican • Senate
Marc Snyder
Democratic • Senate
Mike Weissman
Democratic • Senate
Nick Hinrichsen
Democratic • Senate
Robert Rodriguez
Democratic • Senate
Tony Exum
Democratic • Senate
Tom Sullivan
Democratic • Senate
William Lindstedt
Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 241 • No: 91

House vote • 4/14/2026

Senate amendments: Concur

Yes: 59 • No: 4

House vote • 4/14/2026

Senate amendments: Repass

Yes: 42 • No: 21

Senate vote • 4/2/2026

Third reading: Bill

Yes: 30 • No: 3

Senate vote • 4/2/2026

Third reading: Amend (l.017)

Yes: 33 • No: 0

Senate vote • 3/24/2026

Refer House Bill 26-1120, as amended, to the Committee of the Whole.

Yes: 8 • No: 1

House vote • 3/6/2026

Third reading: Bill

Yes: 40 • No: 22

House vote • 3/5/2026

Committee of the whole: Amd (h.001)

Yes: 22 • No: 37

House vote • 3/2/2026

Refer House Bill 26-1120, as amended, to the Committee of the Whole.

Yes: 7 • No: 3

Actions Timeline

Governor Signed
6/1/2026House
Signed by the Speaker of the House
5/29/2026House
Signed by the President of the Senate
5/29/2026Senate
Sent to the Governor
5/29/2026House
House Considered Senate Amendments - Result was to Concur - Repass
4/14/2026House
House Considered Senate Amendments - Result was to Laid Over Daily
4/6/2026House
Senate Third Reading Passed with Amendments - Floor
4/2/2026Senate
Senate Second Reading Passed with Amendments - Committee, Floor
4/1/2026Senate
Senate Second Reading Laid Over to 04/01/2026 - No Amendments
3/30/2026Senate
Senate Second Reading Laid Over to 03/30/2026 - No Amendments
3/27/2026Senate
Senate Committee on Finance Refer Amended to Senate Committee of the Whole
3/24/2026Senate
Introduced In Senate - Assigned to Finance
3/11/2026Senate
House Third Reading Passed - No Amendments
3/6/2026House
House Second Reading Special Order - Passed with Amendments - Committee
3/5/2026House
House Committee on Finance Refer Amended to House Committee of the Whole
3/2/2026House
Introduced In House - Assigned to Finance
2/4/2026House

Bill Text

Engrossed
PDF
Final Act
PDF
House Finance Preamend
PDF
Introduced
PDF
Reengrossed
PDF
Rerevised
PDF
Revised
PDF
Senate Finance Preamend
PDF
Signed Act
PDF

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