CO HB1120

Increases the mobile home property tax exemption threshold from $28,000 to $52,000 for property tax years beginning January 1, 2027, with biennial inflation adjustments thereafter

Requires delinquent tax notices for mobile homes to be provided in English plus at least 5 additional commonly spoken languages in the county, delivered by both certified mail and personal service

Eliminates distraint sales of mobile homes and replaces them with a tax lien sale and public auction process similar to real property procedures

Extends the redemption period for mobile home owners from one year to a minimum of three years from the date of tax lien sale, with additional time allowed before title issuance

Grants mobile home owners with disabilities an extended redemption period of up to nine years from the date a treasurer's title is issued to their mobile home