Taxation of Manufactured/Mobile Homes
According to Colorado Revised Statutes, Manufactured/mobile homes are more properly taxed in the same general method of taxation of conventional housing. In essence, the assessors office values these homes in the same manner as all other residential property, primarily using the market approach.
- Mobile Homes/Trailer Houses-Mobile homes were manufactured prior to June 15, 1976. Most mobile homes were built to American National Standards Institute (ANSI) standards and are typically placed on a temporary foundation and titled by the County Clerk and Recorder. Mobile homes typically have no label: however, the State of Colorado has a Mobile Home Certificate label for homes built from 1971-1976, and the label was placed on the left rear side of the home.
- Manufactured Homes-Manufactured homes are built to Department of Housing and Development (HUD) standards, beginning June 15,1976, and are typically placed on a temporary foundation and titled. However, manufactured homes may be placed on a permanent foundation and not titled with proper documentation recorded. Manufactured homes have a red HUD plate on the left rear side of each section.
- Titled Homes-A titled manufactured home has a Colorado Certificate of Title issued by the County Clerk and Recorder. Titled homes are typically located in a manufactured home park.
- Untitled Homes-A manufactured home may not have a certificate of title because one was not required when the home was placed on a permanent foundation, or the Certificate of Title may have been purged from the records of the County Clerk and Recorder when the home was permanently affixed to the land. As of July 1,2008, owners of manufactured homes which are permanently affixed to the land must record proper documentation.
- Modular Home-Modular homes are factory built to standards set by International Residential Code (IRC) and International Building Code (IBC) for non-residential property. Modular homes are typically placed on a permanent foundation and not titled. I-Beams may be used during transport for support; however, they are removed when the homes are set. Modular homes are identified by a sliver plate located under the kitchen sink.
- Manufactured/Mobile Homes Titles