Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 600.0020

600.0020 Exemptions.

1. Mobilehomes may be eligible for one or more of the following: homeowners' exemption, renters credit, senior citizens' property tax assistance, senior citizens' property tax postponement, or disabled veterans' exemption, depending upon the specific circumstances.

2. The Soldiers and Sailors Relief Act precludes collection of the California vehicle license fee with respect to a non-resident military person's mobilehome, but not the registration fee.

3. Mobilehomes on properties in California required by the United States prior to September 19, 1939, (federal enclaves) are not subject to property taxation.

4. Mobilehomes located within the boundaries of Indian reservations and owned by members of the governing tribes are exempt from property taxation. LTA 4/17/1981 (No. 81/54); LTA 9/29/1981 (No. 81/118).