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HB 1120

Mobile Home Property Taxation

2026 Regular Session

HB 1120 revises Colorado's mobile home property tax assessment methodology, affecting taxation of manufactured housing and potentially impacting affordability and local government revenues.

Governor Signed
#fiscalpolicy&taxes
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Bill Summary · HB 1120

Legislative bill overview

HB 1120 modifies how mobile homes are assessed and taxed for property tax purposes in Colorado. The bill appears to adjust the valuation methodology or assessment procedures for manufactured housing to align with updated market conditions or assessment standards. This represents a technical adjustment to the state's property tax code regarding a specific property class.

Why is this important

Mobile home owners represent a significant portion of Colorado's affordable housing stock, and changes to their tax assessment directly affect their housing costs and financial stability. Property tax modifications can have cascading effects on local government revenues, which fund schools, counties, and municipalities that depend on these collections. The distinction matters because manufactured homes are often assessed differently than traditional real property, and reassessment procedures can substantially impact individual homeowners' tax bills.

Potential points of contention

  • Affordability impact: Changes to assessment methods could increase taxes on mobile home owners who are often lower-income residents relying on this affordable housing option
  • Revenue effects: Local governments may face revenue gains or losses depending on whether the bill increases or decreases the overall assessed values of mobile home properties
  • Assessment fairness: Debates over whether the new valuation methodology accurately reflects current market values versus historical assessment practices, and whether it treats mobile homes equitably compared to other property types

Compiled from official sources — confirm details with the bill’s official record.

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