# Colorado HB26-1120: Mobile Home Property Taxation

Colorado HB26-1120, Mobile Home Property Taxation, is a 2026 Regular Session House bill sponsored by Cathy Kipp (Democratic), Cleave Simpson (Republican), Elizabeth Velasco (Democratic) and 1 others; status signed, last action 2026-06-01 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/CO-HB26-1120-2026A
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Colorado HB26-1120
- State: Colorado
- Session: 2026 Regular Session
- Title: Mobile Home Property Taxation
- Status: signed
- Chamber: House
- Introduced: 2026-02-04
- Last action: 2026-06-01, Governor Signed
- Sponsors: Cathy Kipp (Democratic), Cleave Simpson (Republican), Elizabeth Velasco (Democratic), Matthew Martinez (Democratic)
- Cosponsors: 38
- Subjects: Fiscal Policy & Taxes
- Touches household money: yes
- Roll calls: 8 (241 yes, 91 no in all)
- Economic provisions PRIA read: 6

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Mobile home owners get redemption time: benefit, high. 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 dis…
- Landowners can stop mobile home lien sales: benefit, medium. 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 t…
- Clearer tax warnings for mobile home owners: benefit, low. 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…
- County-held liens bring deadlines and removal risk: mixed, high. 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 p…
- New collection rules for mobile home taxes: mixed, medium. 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…
- Occupants get title with proof requirements: mixed, medium. 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, governmen…

## Sponsors and cosponsors

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

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-14 | House | Senate amendments: Concur | pass | 59 | 4 |   |
| 2026-04-14 | House | Senate amendments: Repass | pass | 42 | 21 |   |
| 2026-04-02 | Senate | Third reading: Bill | pass | 30 | 3 |   |
| 2026-04-02 | Senate | Third reading: Amend (l.017) | pass | 33 | 0 |   |
| 2026-03-24 | Senate | Refer House Bill 26-1120, as amended, to the Committee of the Whole. | pass | 8 | 1 |   |
| 2026-03-06 | House | Third reading: Bill | pass | 40 | 22 |   |
| 2026-03-05 | House | Committee of the whole: Amd (h.001) | fail | 22 | 37 |   |
| 2026-03-02 | House | Refer House Bill 26-1120, as amended, to the Committee of the Whole. | pass | 7 | 3 |   |

## Actions (16)

- 2026-06-01: Governor Signed (House)
- 2026-05-29: Signed by the Speaker of the House (House)
- 2026-05-29: Signed by the President of the Senate (Senate)
- 2026-05-29: Sent to the Governor (House)
- 2026-04-14: House Considered Senate Amendments - Result was to Concur - Repass (House)
- 2026-04-06: House Considered Senate Amendments - Result was to Laid Over Daily (House)
- 2026-04-02: Senate Third Reading Passed with Amendments - Floor (Senate)
- 2026-04-01: Senate Second Reading Passed with Amendments - Committee, Floor (Senate)
- 2026-03-30: Senate Second Reading Laid Over to 04/01/2026 - No Amendments (Senate)
- 2026-03-27: Senate Second Reading Laid Over to 03/30/2026 - No Amendments (Senate)
- 2026-03-24: Senate Committee on Finance Refer Amended to Senate Committee of the Whole (Senate)
- 2026-03-11: Introduced In Senate - Assigned to Finance (Senate)
- 2026-03-06: House Third Reading Passed - No Amendments (House)
- 2026-03-05: House Second Reading Special Order - Passed with Amendments - Committee (House)
- 2026-03-02: House Committee on Finance Refer Amended to House Committee of the Whole (House)
- 2026-02-04: Introduced In House - Assigned to Finance (House)

## Bill text

- Engrossed: [PDF](https://leg.colorado.gov/bill_files/112917/download)
- Final Act: [PDF](https://leg.colorado.gov/bill_files/116778/download)
- House Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/112840/download)
- Introduced: [PDF](https://leg.colorado.gov/bill_files/111274/download)
- Reengrossed: [PDF](https://leg.colorado.gov/bill_files/112954/download)
- Rerevised: [PDF](https://leg.colorado.gov/bill_files/113959/download)
- Revised: [PDF](https://leg.colorado.gov/bill_files/113927/download)
- Senate Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/113702/download)
- Signed Act: [PDF](https://leg.colorado.gov/bill_files/116991/download)

## Related bills

- HB26-1250: Procedures Related to Civil Asset Forfeiture (signed)
- HB26-1298: Background Checks for Child Welfare Placements (signed)
- HB26-1414: Medical Record Requests (signed)
- SB26-155: Increase Access Homeowner's Insurance Enterprise (signed)
- HB26-1429: County Administration Public Assistance Programs (signed)
- HB26-1430: Transportation Funding Adjustments (signed)

## Sources
- [Engrossed (PDF)](https://leg.colorado.gov/bill_files/112917/download)
- [Final Act (PDF)](https://leg.colorado.gov/bill_files/116778/download)
- [House Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/112840/download)
- [Introduced (PDF)](https://leg.colorado.gov/bill_files/111274/download)
- [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/112954/download)
- [Rerevised (PDF)](https://leg.colorado.gov/bill_files/113959/download)
- [Revised (PDF)](https://leg.colorado.gov/bill_files/113927/download)
- [Senate Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/113702/download)
- [Signed Act (PDF)](https://leg.colorado.gov/bill_files/116991/download)

## Related
- [HB26-1250: Procedures Related to Civil Asset Forfeiture](https://policyrisk.com/state-bill/CO-HB26-1250-2026A)
- [HB26-1298: Background Checks for Child Welfare Placements](https://policyrisk.com/state-bill/CO-HB26-1298-2026A)
- [HB26-1414: Medical Record Requests](https://policyrisk.com/state-bill/CO-HB26-1414-2026A)
- [SB26-155: Increase Access Homeowner's Insurance Enterprise](https://policyrisk.com/state-bill/CO-SB26-155-2026A)
- [HB26-1429: County Administration Public Assistance Programs](https://policyrisk.com/state-bill/CO-HB26-1429-2026A)
- [HB26-1430: Transportation Funding Adjustments](https://policyrisk.com/state-bill/CO-HB26-1430-2026A)
- [Colorado bills](https://policyrisk.com/states/colorado/bills)
- [Colorado state hub](https://policyrisk.com/states/colorado)
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Source: PRIA, https://policyrisk.com/state-bill/CO-HB26-1120-2026A (as of 2026-10-16).
