republic-os/legislation/us/states/co/2026a/hb-1120.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Mobile Home Property Taxation	Beginning July 1, 2026, act requires the county treasurer to provide notice of delinquent property taxes on a mobile home written in English and Spanish, and to include a statement explaining how and where a mobile home owner may obtain language translation or interpretation services. The county treasurer is required to provide the multilingual notice by mail and by personal service to the mobile home owner at the mobile home. The act modifies the process for collection of delinquent property taxes on a mobile home by allowing a county treasurer, at their discretion, to sell a tax lien on a mobile home, strike off a tax lien to the county, or determine the taxes to be uncollectible and recommend cancellation to the board of county commissioners. A tax lien must be sold in accordance with the provisions for tax lien sales on real property. The act extends the redemption period for mobile home owners whose property is subject to a tax lien to any time within 3 years from the date of the tax lien sale, or at any time before the execution of a certificate of ownership to the mobile home. Like a real property owner, an individual who both owns a mobile home and is a person with a legal disability at the time a certificate of ownership to the mobile home is issued is also allowed an extended redemption period of up to 9 years from the issuance of a certificate of ownership to their mobile home. If the mobile home owner has not exercised the right of redemption at least 3 years from the date of the tax lien sale, the purchaser or lawful holder of the certificate of purchase may apply for public auction of a certificate of option for treasurer's certificate of ownership to the mobile home, using the same procedures used for issuance of a treasurer's deed to real property. Any surplus resulting from the public auction that is deemed overbid proceeds must be disbursed to the persons entitled to receive them by law. The act specifies that if a mobile home that is subject to a tax lien or stricken off to the county is located on real property that is not owned by the mobile home owner, then the underlying landowner has a right of first refusal to pay the delinquent taxes owed on the mobile home and all other fees, costs, and expenses incurred by the county treasurer in connection with the tax lien sale process and obtain a certificate of purchase for a tax lien on the mobile home; except that an owner of a mobile home park does not have a right of first refusal unless the owner is an association of mobile home owners. If an underlying landowner exercises this right, no tax lien will be sold or stricken off to the county. When a tax lien is stricken off to the county under certain circumstances, the act allows the most recent mobile home owner to redeem the mobile home after 1 year but no later than 3 years from the date of strike off by paying the amount of delinquent taxes plus interest, fees, and costs. If a mobile home is not redeemed, and after notice to the last-known owner and any lienholder of record, the treasurer or county assessor may declare the mobile home abandoned, remove the mobile home from the county tax roll, and authorize the removal and disposal of the mobile home; except that, if an occupant of a mobile home establishes proof of ownership, the most recent mobile home owner has only a 1 year redemption period, after which the treasurer may issue the occupant a certificate of ownership for the mobile home.(Note: This summary applies to this bill as enacted.)	us/states/co	Colorado General Assembly	2026A	HB 1120	Colorado HB 1120 (2026A)	bill	Fiscal Policy & Taxes	enacted	C. Kipp C. Simpson E. Velasco M. Martinez	7	16	10	2026-02-04	2026-06-01	openstates	ocd-bill/cf6d3bb1-8c0d-46e8-afc8-405f9242ca50	https://leg.colorado.gov/bills/HB26-1120	8948c206bf03943b377ef52e4418ce912ac1a890c9b1cdec13c7313ee3b6dd78	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 1120 (2026A) — Mobile Home Property Taxation

Beginning July 1, 2026, act requires the county treasurer to provide notice of delinquent property taxes on a mobile home written in English and Spanish, and to include a statement explaining how and where a mobile home owner may obtain language translation or interpretation services. The county treasurer is required to provide the multilingual notice by mail and by personal service to the mobile home owner at the mobile home. The act modifies the process for collection of delinquent property taxes on a mobile home by allowing a county treasurer, at their discretion, to sell a tax lien on a mobile home, strike off a tax lien to the county, or determine the taxes to be uncollectible and recommend cancellation to the board of county commissioners. A tax lien must be sold in accordance with the provisions for tax lien sales on real property. The act extends the redemption period for mobile home owners whose property is subject to a tax lien to any time within 3 years from the date of the tax lien sale, or at any time before the execution of a certificate of ownership to the mobile home. Like a real property owner, an individual who both owns a mobile home and is a person with a legal disability at the time a certificate of ownership to the mobile home is issued is also allowed an extended redemption period of up to 9 years from the issuance of a certificate of ownership to their mobile home. If the mobile home owner has not exercised the right of redemption at least 3 years from the date of the tax lien sale, the purchaser or lawful holder of the certificate of purchase may apply for public auction of a certificate of option for treasurer's certificate of ownership to the mobile home, using the same procedures used for issuance of a treasurer's deed to real property. Any surplus resulting from the public auction that is deemed overbid proceeds must be disbursed to the persons entitled to receive them by law. The act specifies that if a mobile home that is subject to a tax lien or stricken off to the county is located on real property that is not owned by the mobile home owner, then the underlying landowner has a right of first refusal to pay the delinquent taxes owed on the mobile home and all other fees, costs, and expenses incurred by the county treasurer in connection with the tax lien sale process and obtain a certificate of purchase for a tax lien on the mobile home; except that an owner of a mobile home park does not have a right of first refusal unless the owner is an association of mobile home owners. If an underlying landowner exercises this right, no tax lien will be sold or stricken off to the county. When a tax lien is stricken off to the county under certain circumstances, the act allows the most recent mobile home owner to redeem the mobile home after 1 year but no later than 3 years from the date of strike off by paying the amount of delinquent taxes plus interest, fees, and costs. If a mobile home is not redeemed, and after notice to the last-known owner and any lienholder of record, the treasurer or county assessor may declare the mobile home abandoned, remove the mobile home from the county tax roll, and authorize the removal and disposal of the mobile home; except that, if an occupant of a mobile home establishes proof of ownership, the most recent mobile home owner has only a 1 year redemption period, after which the treasurer may issue the occupant a certificate of ownership for the mobile home.(Note: This summary applies to this bill as enacted.)

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Introduced (filed) — source
2. Engrossed (committee substitute) — source
3. Final Act (committee substitute) — source
4. Reengrossed (committee substitute) — source
5. Rerevised (committee substitute) — source
6. Revised (committee substitute) — source
7. Signed Act (committee substitute) — source

Votes

• Adopt amendment L.003 — pass (pass) · lower
• CONCUR — pass (pass) · upper
• AMD (H.001) — fail (fail) · lower
• Adopt amendment L.015 (Attachment E) — pass (pass) · upper
• Refer House Bill 26-1120, as amended, to the Committee of the Whole. — pass (pass) · lower
• REPASS — pass (pass) · upper
• BILL — pass (pass) · lower
• Adopt amendment L.002 — pass (pass) · lower
• Adopt amendment L.014 (Attachment D) — pass (pass) · upper
• Refer House Bill 26-1120, as amended, to the Committee of the Whole. — pass (pass) · upper

Sponsors

• C. Kipp — primary (person)
• C. Simpson — primary (person)
• E. Velasco — primary (person)
• M. Martinez — primary (person)
• A. Benavidez — cosponsor (person)
• B. Titone — cosponsor (person)
• C. Clifford — cosponsor (person)
• C. Kolker — cosponsor (person)
• E. Sirota — cosponsor (person)
• I. Jodeh — cosponsor (person)
• J. Bacon — cosponsor (person)
• J. Coleman — cosponsor (person)
• J. Gonzales — cosponsor (person)
• J. Joseph — cosponsor (person)
• J. Marchman — cosponsor (person)
• J. McCluskie — cosponsor (person)
• J. Phillips — cosponsor (person)
• K. Brown — cosponsor (person)
• K. Mullica — cosponsor (person)
• K. Nguyen — cosponsor (person)
• K. Stewart — cosponsor (person)
• K. Wallace — cosponsor (person)
• L. Cutter — cosponsor (person)
• L. Daugherty — cosponsor (person)
• L. Frizell — cosponsor (person)
• L. García — cosponsor (person)
• L. Goldstein — cosponsor (person)
• L. Smith — cosponsor (person)
• M. Carter — cosponsor (person)
• M. Duran — cosponsor (person)
• M. Froelich — cosponsor (person)
• M. Lindsay — cosponsor (person)
• M. Rutinel — cosponsor (person)
• M. Snyder — cosponsor (person)
• M. Weissman — cosponsor (person)
• N. Hinrichsen — cosponsor (person)
• N. Ricks — cosponsor (person)
• R. Rodriguez — cosponsor (person)
• S. Lieder — cosponsor (person)
• T. Exum — cosponsor (person)
• T. Sullivan — cosponsor (person)
• W. Lindstedt — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2026-06-01 Governor Signed executive-signature
• 2026-05-29 Sent to the Governor executive-receipt
• 2026-05-29 Signed by the President of the Senate passage
• 2026-05-29 Signed by the Speaker of the House passage
• 2026-04-14 House Considered Senate Amendments - Result was to Concur - Repass
• 2026-04-06 House Considered Senate Amendments - Result was to Laid Over Daily
• 2026-04-02 Senate Third Reading Passed with Amendments - Floor passage, reading-3
• 2026-04-01 Senate Second Reading Passed with Amendments - Committee, Floor reading-2
• 2026-03-30 Senate Second Reading Laid Over to 04/01/2026 - No Amendments
• 2026-03-27 Senate Second Reading Laid Over to 03/30/2026 - No Amendments
• 2026-03-24 Senate Committee on Finance Refer Amended to Senate Committee of the Whole committee-passage, referral-committee
• 2026-03-11 Introduced In Senate - Assigned to Finance introduction
• 2026-03-06 House Third Reading Passed - No Amendments passage, reading-3
• 2026-03-05 House Second Reading Special Order - Passed with Amendments - Committee
• 2026-03-02 House Committee on Finance Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2026-02-04 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/cf6d3bb1-8c0d-46e8-afc8-405f9242ca50. Confidence: reported (aggregated from official Colorado legislature records).