House Committee of Reference Report
Committee on Finance
-
All text that will be removed from the bill will be indicated by strikethrough as follows:
-
This is text that is removed from law. -
Text that is added to a bill will be indicated by either all capitals or bold & italic as follows:
-
- This all capitals text would be added to law.
- This is bold & italic text that would be added to law.
March 2, 2026
After consideration on the merits, the Committee recommends the following:
HB26-1120 be amended as follows, and as so amended, be referred to the Committee of the Whole with favorable recommendation:
Page 1, Line 1Amend printed bill, page 2, strike line 2.
Page 1, Line 2Strike page 3.
Page 1, Line 3Page 4, strike lines 1 through 9.
Page 1, Line 4Renumber succeeding sections accordingly.
Page 1, Line 5Page 5, line 3, strike "(2)(c),", after "(6);" insert "add (6)(e) and (6)(f)",
Page 1, Line 6and after "repeal" insert "(2)(b), (2)(c), and".
Page 1, Line 7Page 5, line 10, strike "by distraining, seizing, and selling or striking
Page 1, Line 8off" and substitute "by distraining, seizing, selling, or striking off to
Page 1, Line 9the county pursuant to subsection (6)(e) a tax lien on the mobile
Page 1, Line 10home.".
Page 1, Line 11Page 5, strike lines 11 to 17.
Page 1, Line 12Page 5, after line 17 insert:
Page 1, Line 13"(b) When a mobile home upon which a distraint warrant has been
Page 1, Line 14issued or which is subject to such warrant by reason of delinquency has
Page 1, Line 15been removed to another county in the state, the treasurer of the county
Page 1, Line 16levying the tax shall issue a certificate to the treasurer of the county to
Page 1, Line 17which the mobile home has been removed, reciting the amount of taxes
Page 1, Line 18and delinquent interest unpaid and a description of the mobile home to be
Page 1, Line 19distrained.".
Page 1, Line 20
Page 2, Line 1Page 6, line 8, after "sixty" insert "calendar".
Page 2, Line 2Page 6, line 10, after "auction" insert "or the county's annual tax
Page 2, Line 3lien sale".
Page 2, Line 4Page 6, line 14, strike "39-10-109 (3)." and substitute "39-11-102.".
Page 2, Line 5Page 7, line 15, after "interest," insert "fees,".
Page 2, Line 6Page 7, line 22, strike "title" and substitute "ownership".
Page 2, Line 7Page 8, line 7, strike "an".
Page 2, Line 8Page 8, line 10, strike "treasurer's title" and insert "ownership".
Page 2, Line 9Page 8, line 17, strike "pay over" and substitute "disburse".
Page 2, Line 10Page 8, line 27, strike "The treasurer shall notify the department of
Page 2, Line 11revenue that" and substitute "The treasurer shall notify the department of
Page 2, Line 12revenue that".
Page 2, Line 13Page 9, strike lines 1 and 2 and substitute "redemption has been made and
Page 2, Line 14thereafter release the tax sale lien filed against the mobile home.".
Page 2, Line 15Page 9, lines 7 and 8, strike "public auction of".
Page 2, Line 16Page 9, line 8, strike "ownership" and substitute "ownership".
Page 2, Line 17Page 9, lines 8 and 9, strike "option for treasurer's title".
Page 2, Line 18Page 9, lines 11 and 12, strike "with the department of revenue or
Page 2, Line 19the secretary of state,".
Page 2, Line 20Page 9, line 13, strike "certified".
Page 2, Line 21Page 9, line 22, after "auction" insert ", including overbid," and strike
Page 2, Line 22"a certificate of option for".
Page 2, Line 23Page 9, line 23, strike "Such certificate of" and replace with "Such
Page 2, Line 24certificate of".
Page 2, Line 25Page 9, line 24, strike "shall option for treasurer's title, upon
Page 2, Line 26application," and substitute "shall, upon application,".
Page 3, Line 1Page 9, strike lines 25 and 26 and substitute "the purchaser or holder
Page 3, Line 2thereof to a certificate of title to be issued and filed pursuant to part 1 of
Page 3, Line 3article 6 of title 42.".
Page 3, Line 4Page 10, line 4, after "from" insert "the public auction" and strike "an
Page 3, Line 5overbid," and substitute "deemed overbid proceeds,".
Page 3, Line 6Page 10, strike lines 5 through 8 and substitute "section 39-11.5-112, to
Page 3, Line 7the persons entitled to receive them in accordance with
Page 3, Line 8statute.".
Page 3, Line 9Page 10, after line 8, insert:
Page 3, Line 10"(e) (I) (A) If a mobile home that is subject to a tax lien or
Page 3, Line 11stricken off to the county pursuant to this section is located on
Page 3, Line 12real property that is not owned by the owner of the mobile
Page 3, Line 13home, the underlying landowner has a right of first refusal to
Page 3, Line 14pay the delinquent taxes owed on the mobile home and all
Page 3, Line 15statutory fees, costs, and expenses incurred by the treasurer in
Page 3, Line 16connection to the tax lien sale process.
Page 3, Line 17(B) For purposes of this subsection (6)(e), "underlying
Page 3, Line 18landowner" means the owner of the real property upon which
Page 3, Line 19the mobile home is located.
Page 3, Line 20(II) No more than thirty calendar days but not less than
Page 3, Line 21ten calendar days prior to the date of the tax lien sale provided
Page 3, Line 22for in subsection (3) of this section, the treasurer shall send
Page 3, Line 23notice by mail to the underlying landowner at the address
Page 3, Line 24shown in the records of the county assessor or treasurer,
Page 3, Line 25including, at a minimum:
Page 3, Line 26(A) The amount of delinquent taxes, fees, costs, and
Page 3, Line 27expenses due in connection with the mobile home;
Page 3, Line 28(B) The time, date, and place of the tax lien sale; and
Page 3, Line 29(C) The underlying landowner's right of first refusal
Page 3, Line 30under subsection (6)(e)(I) of this section.
Page 3, Line 31(III) An underlying landowner may exercise the
Page 3, Line 32landowner's right of first refusal by paying to the treasurer
Page 3, Line 33the full amount described in the subsection (6)(e)(II)(A) of this
Page 3, Line 34section no later than two business days prior to the date of the
Page 3, Line 35tax lien sale.
Page 3, Line 36(IV) If an underlying landowner exercises their right of
Page 3, Line 37first refusal pursuant to subsection (6)(e)(III) of this section the
Page 3, Line 38treasurer shall:
Page 3, Line 39(A) Cancel the tax lien sale;
Page 4, Line 1(B) Issue to the underlying landowner evidence of
Page 4, Line 2payment and satisfaction of the delinquent taxes and costs; and
Page 4, Line 3(C) Issue a certificate of purchase to the underlying
Page 4, Line 4landowner pursuant to section 39-11-117, evidencing
Page 4, Line 5satisfaction of the delinquent taxes and costs.
Page 4, Line 6(V) If an underlying landowner does not exercise their
Page 4, Line 7right of first refusal, the treasurer shall proceed with the tax
Page 4, Line 8lien sale or county strike off as otherwise provided in this
Page 4, Line 9section.
Page 4, Line 10(VI) This subsection (6)(e) does not create a right of first
Page 4, Line 11refusal for any person other than the underlying landowner
Page 4, Line 12and does not affect the rights of secured parties or lienholders,
Page 4, Line 13if any, except as expressly provided in this section.
Page 4, Line 14(f) (I) If the treasurer does not issue a certificate of
Page 4, Line 15purchase for a tax lien on a mobile home pursuant to subsection
Page 4, Line 16(4) of this section, or if the purchaser or lawful holder of a
Page 4, Line 17certificate of purchase or the owner of the mobile home is
Page 4, Line 18unable to obtain a certificate of title pursuant to section
Page 4, Line 1942-6-117 due to the lack of proof of ownership or failure to
Page 4, Line 20satisfy bonding requirements, the treasurer may declare the
Page 4, Line 21tax lien stricken off to the county.
Page 4, Line 22(II) Except as provided in subsection (6)(f)(IV) of this
Page 4, Line 23section, when a tax lien is stricken off to the county pursuant
Page 4, Line 24to this subsection (6)(f), the most recent mobile home owner may
Page 4, Line 25redeem the mobile home after one year but no later than three
Page 4, Line 26years from the date of strike off by paying the amount of
Page 4, Line 27delinquent taxes, interest, fees, and costs.
Page 4, Line 28(III) If the owner does not redeem the mobile home within
Page 4, Line 29the three-year redemption period and after notice to the
Page 4, Line 30last-known owner and any lienholder of record in accordance
Page 4, Line 31with section 39-10-109 and providing an opportunity to be heard,
Page 4, Line 32the treasurer or county assessor may declare the mobile home
Page 4, Line 33abandoned for purposes of this section. Upon this declaration,
Page 4, Line 34the assessor may remove the mobile home from the county tax
Page 4, Line 35roll and the treasurer may authorize the underlying
Page 4, Line 36landowner or the county to remove and dispose of the mobile
Page 4, Line 37home in accordance with county abandoned property
Page 4, Line 38procedures.
Page 4, Line 39(IV) (A) If an occupant of a mobile home establishes proof
Page 4, Line 40of ownership, but their ownership is not of record, then the
Page 4, Line 41redemption period for the most recent mobile home owner is the
Page 4, Line 42one-year period provided by law. If the mobile home has not been
Page 4, Line 43redeemed, the treasurer may issue the occupant a certificate of
Page 5, Line 1ownership for the mobile home. The certificate of ownership
Page 5, Line 2constitutes sufficient evidence of ownership for purposes of
Page 5, Line 3obtaining a certificate of title pursuant to section 42-6-117,
Page 5, Line 4without a requirement for additional public notice or a public
Page 5, Line 5auction process. A certificate of ownership issued to an
Page 5, Line 6occupant has the same legal effect as a title issued pursuant to
Page 5, Line 7section 39-11.5.-115. The treasurer may collect a fee as
Page 5, Line 8authorized by section 42-4-510 (2)(a).
Page 5, Line 9(B) For purposes of this subsection (6)(f), "occupant" means
Page 5, Line 10a person residing in a mobile home as their primary residence as
Page 5, Line 11established by at least two documents, including a current
Page 5, Line 12utility bill for service to the mobile home in the occupant's
Page 5, Line 13name; a current government-issued identification document
Page 5, Line 14listing the mobile home as physical address; a current lease, lot
Page 5, Line 15rental agreement, or written permission from the underlying
Page 5, Line 16landowner; official mail to the occupant at the mobile home
Page 5, Line 17address; or, a sworn affidavit of occupancy signed under
Page 5, Line 18penalty of perjury.
Page 5, Line 19(C) A person who fails to establish that they are the
Page 5, Line 20occupant of the mobile home in accordance with the
Page 5, Line 21requirements of subsection (6)(f)(IV)(B) of this section may not
Page 5, Line 22assert any right as an occupant pursuant to this subsection
Page 5, Line 23(6)(f).".
Page 5, Line 24Strike "title" and substitute "certificate of ownership" on Page 8,
Page 5, Line 25line 12; Page 9, lines 15, 16, and 21.
Page 5, Line 26Page 1, lines 103 and 104, strike "increasing the value threshold
Page 5, Line 27for the mobile home property tax exemption,".