CO SB183

Suspends distraint sales of mobile homes to collect delinquent property taxes from the bill's effective date through September 1, 2025, while the state develops a compliant process that protects owners' constitutional rights to property value exceeding tax debt.

Eliminates accrual of delinquent interest on mobile home tax debts during the suspension period.

Creates a 17-member Task Force on Mobile Home Ownership and Taxation with representatives from legislature, county officials, mobile home owners, industry groups, housing advocates, and state agencies to examine and recommend legislation on mobile home valuation, titling, and taxation.

Task force must meet by June 15, 2024, and submit a report to the legislative oversight committee on tax policy by October 1, 2024, with recommendations for modifying the distraint sale process and improving mobile home taxation practices.

Appropriates $53,995 to the Department of Local Affairs and $4,718 to the General Assembly for implementation, with the task force provisions repealing January 1, 2025.