HB 17-1354 Summary

• Excludes mobile homes and manufactured homes with certificates of title from the standard personal property tax collection procedures, instead creating a separate collection process under new section 39-10-111.5.

• Allows treasurers to collect delinquent mobile home taxes through court actions, collection agencies, or by distraining and selling the mobile home after October 1st.

• Establishes different redemption periods: one year for mobile homes on leased or non-owned land, and three years for mobile homes on land owned by the owner.

• For mobile homes with assessed value under $1,000 that are county-purchased at tax sale, reduces the redemption period to 60 days and allows the treasurer to declare the home condemned and dispose of it.

• Permits treasurers to issue a "treasurer's certificate of ownership" to purchasers after redemption periods expire, which transfers all rights and title to the mobile home and can be converted to a vehicle title.