Mobilehomes in California are taxed either through the local property tax system administered by the county in which the mobilehome is situated or by payment of vehicle "in-lieu" license fees to the State.
Before July 1, 1980, mobilehomes that were not on permanent foundations were treated as motor vehicles and were taxed just like automobiles or trucks through the Department of Motor Vehicles. Mobilehomes affixed to the land on a permanent foundation have always been taxed in the same manner as conventional homes. In 1980 the State Legislature adopted the "Mobilehome Property Tax Law", which provides for a system of taxing all new and most used mobilehomes purchased on or after July l, 1980 in a manner similar to conventional homes.
All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, regardless of age, are subject to property tax. As with real property, the assessed value of manufactured homes may be increased by no more than 2% annually, unless there is a change in ownership or new construction.
Accessories on licensed manufactured homes may be locally assessable.
Manufactured homes built and sold before June 30, 1980 can be voluntarily transferred to the local assessment roll or remain on the in-lieu tax system administered by the State Department of Housing and Community Development (HCD). They can be reached at (805) 549-3373 or (800) 952-8356. However, once converted to the local assessment roll, mobilehome owners can not switch back to the vehicle license fees.
Due to enacted legislation, the purchase of a mobile home park by the current residents will not constitute a change in ownership for property assessment purposes, and will not result in a reappraisal. Roll values will not be increased, except for the normal 2% maximum inflationary factor.
YOU
ARE HERE › Assessor, Office of the (ELO)
›
Special Information for Homeowners, Business Owners, Senior Citizens, etc.
›
Mobilehome Owners
/images/227229phone_trans.gif)
Back to Top 
