Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
505.0000 HOMEOWNERS' EXEMPTION
505.0065 Mobilehome. A mobilehome owned by its occupant is eligible for the homeowners' exemption if it is otherwise subject to property tax, but the leased land on which it is situated is not, even if the lease is for a period of 83 years. While the execution of a lease for 35 years or more is cause for a reappraisal for change in ownership purposes, a lessee is not an owner for exemption purposes. C 3/6/1989.