Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Property Tax Annotations

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Annotation 600.0040

600.0040 Service Personnel. Mobilehomes owned by United States service personnel stationed in California on active duty and classified as personal property are exempt from property taxation pursuant to the Soldier's and Sailor's Civil Relief Act of 1940, section 574, if the service personnel declare residency outside California. However, if the mobilehome of a military person is classified as an improvement, it is subject to property taxation. C 2/25/1985; C 3/19/1985; C 10/12/1994.