For this section, Manufactured Homes will include Modular Homes and Mobile Homes.
All Manufactured Homes purchased new after June 30, 1980, and those on permanent foundations are subject to property taxes. Manufactured Homes which are subject to property tax are taxed at the same rate as real property and their values cannot be increased by more than 2% annually, unless there is a change of ownership or if new construction occurs.
Owners of Manufactured Homes subject to property taxes may be eligible for the Homeowner's Exemption and the State Tax Assistance Programs.
Unless voluntarily converted to local tax assessment, Manufactured Homes originally built and sold before June 30, 1980 are not subject to property taxes. Instead, license fees paid through the State Department of Housing and Community Development are required. To contact HCD, call (916)323-9224 or 1-800-952-8356