Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 229

229. Floating home. (a) A floating home shall be assessed in the same manner as real property.

(b) For purposes of determining the valuation of floating homes pursuant to this section, the procedures set forth in Section 110.1 shall apply, except that:

(1) The 1979 lien date shall be substituted for the 1975 lien date.

(2) The 1979–80 assessment roll shall be substituted for the 1975–76 assessment roll.

(3) The date January 1, 1983, shall be substituted for the dates June 30, 1980, and June 30, 1981.

(c) "Floating home" means a floating structure which is all of the following:

(1) It is designed and built to be used, or is modified to be used, as a stationary waterborne residential dwelling.

(2) It has no mode of power of its own.

(3) It is dependent for utilities upon a continuous utility linkage to a source originating on shore.

(4) It has a permanent continuous hookup to a shoreside sewage system.

"Floating home" does not include a vessel. This section does not affect existing law regarding residential use of tide and submerged lands.

History.—Added by stats. 1982, Ch. 44, in effect February 17, 1982. Stats. 1985, Ch. 1467, effective October 2, 1985, restructured subdivision (c), substituted " "Floating home" means" for "a floating home is defined as", added "is all of the following:" after "which," added "(1) It" before "is designed," added ", or is modified to be used," after "built to be used", substituted a period for "; which" after "dwelling", added "(2) It" before "has no mode", substituted a period for "and is designed not to have such mode of power; which", added "(3) It" before "is dependent", substituted a period for "; and which", added "(4) It" before "has a permanent", substituted " 'Floating home' " for "A floating home" in the former second sentence now the first sentence of the fourth paragraph; and added the second sentence of the fourth paragraph.

Note.—Section 2 of Stats. 1982, Ch. 44, provided that notwithstanding Section 2229, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it under this act. Sec. 3 thereof provided that the act shall be operative with respect to the 1982–83 fiscal year and fiscal years thereafter.