Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 585.0090

585.0090 Voluntary Conversion. An owner of a pre-July 1, 1980, manufactured home that is subject to the vehicle license fee may choose to voluntarily transfer the manufactured home to the property tax roll. In order to convert a manufactured home to property taxation, an owner must give notice to the county assessor pursuant to Revenue and Taxation Code section 5801(a) in addition to recording the form that gives notice of the conversion to the Department of Housing and Community Development. The conversion from the vehicle license fee to the local property tax roll is not subject to supplemental assessment because there is no change in ownership or new construction. C 3/13/2006.