Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
200.0000 BASE YEAR VALUE TRANSFER
(a) BASE YEAR VALUE TRANSFER – PRINCIPAL RESIDENCE
200.0040 Licensed Mobilehome. The transfer of a licensed mobilehome does not qualify a replacement real property dwelling for the benefit of Revenue and Taxation Code section 69.5. The replacement dwelling would not qualify even if there were mobilehome accessories on the original property that constitute real property subject to property tax. C 3/23/1989; C 6/26/1991.