- Home Page
- Your County
- Departments
- Assessor
- Manufactured Home Requirements
Manufactured Home Requirements
Selling, Moving, Setting, or Demolishing a Manufactured Home
State Law and Regulations Apply, Effective July 1, 2008
House Bill 1260, enacted by the Colorado Legislature in the 2008 Legislative Session and signed by the Governor, changes the regulations and necessary paperwork to move, set, destroy, and/or transfer ownership on manufactured housing. The law took effect on July 1, 2008.
Depending on the scenario, the steps and paperwork necessary to have your home properly listed on the County assessment and tax records may be different. You may choose from scenarios listed below. When you select a scenario, an Adobe PDF document will download to your computer. The PDF document will contain a checklist of documents and instructions that you will need for that particular scenario. Please note that these checklists require 8 ½” x 14” paper to print properly. Please read the various scenarios carefully—the checklist and documents will be different depending on the scenario you choose. Also note that the scenarios listed below may not cover every situation. If you have questions, please contact the Delta County Clerk's Office at (970) 874-2150 for further assistance.
All items must be completed on the selected checklist before the process of changing ownership or status of a manufactured home will be reflected on the assessment records or the tax roll.
Please note:
- Manufactured homes built before June 15, 1976 (“Pre-HUD” manufactured homes) are subject to additional requirements. See the Delta County Ordinance No. 2006-10 PDF.
- Some documents require notarized signatures. If you wish to have the County Clerk’s office notarize your signature, there will be a $5 charge.
Scenarios
- Who sets the tax rate or mill levy?
-
Tax rates (mill levies) are determined by each taxing authority (County, Cities and Towns, School Districts, Fire Departments, Water and Sanitation Districts, and others) in the fall of each year. These authorities provide services to you and are listed on your annual tax notice.
Amendment I, the Tabor Amendment, was approved by the voters in 1992 and restricts the ability of taxing authorities to raise tax rates or revenue without voter approval. Some tax authorities have chosen to provide temporary tax credits, which allow the tax districts to maintain its official mill levy and not exceed revenue limits.
Additional revenue limitations for certain taxing authorities and school districts were enacted in 2025 through SB24-233 and HB24B-1001.
- I thought the “Taxpayer Bill of Rights (TABOR) Amendment” said that taxes could not go up, yet my valuation has increased. How can that be?
-
The TABOR Amendment restricts the total amount of revenue growth an individual taxing entity (a cemetery district, for example) is allowed each year. This is computed by each entity utilizing a formula that takes into account inflation, new construction in the taxing entity’s boundaries, and other factors. The Amendment does not restrict the amount that an individual’s taxes may change, nor does it place a specific percentage limitation on any individual’s tax change. The Amendment does state that mill levies cannot be raised by a taxing entity without an election, except for very special circumstances. It also specifies that improved residential property must be valued using the market approach to value only.
- Why do Assessment Rates Vary so Much Based on How a Property is Classified?
-
The differences in assessment rates between residential homes and other types of property began as a result of an amendment to the Colorado Constitution (known as the Gallagher Amendment) approved by the voters in 1982, which limited the residential share of the property taxes. Historically, the State Legislature adjusted the residential assessment rate each year to meet Gallagher statutory requirements. However, In 2020, Amendment B to the Colorado Constitution repealed the part of Gallagher that dictated how assessment rates were set. The rates continue to be set by the legislature annually, but under different rules. Rates cannot be increased without a vote of the people, but they can be decreased.
Senate Bill 24-233 made a significant change to the residential assessment rate beginning in 2025. In prior years, there was only one residential assessment rate used to determine the "taxable value" of a residential property. Now, two different assessment rates are applied; one for the school district and one for all other taxing entities. Under this bill, the school assessment rate will be maintained at a higher percentage than the all other local government rate.