Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

Chapter 1. General Provisions and Definitions

Section 5801

5801. "Manufactured home." (a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, "manufactured home" means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in Section 18008 of the Health and Safety Code which:

(1) Was first sold new on or after July 1, 1980.

(2) Was, at the request of the owner, and following his or her notification of the Department of Housing and Community Development and the assessor, made subject to taxation under this part.

(b) (1) "Manufactured home," as used in this part, does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to Section 18551 of the Health and Safety Code and is taxed as all other real property is taxed.

(2) Except as provided in paragraph (1), a manufactured home, otherwise subject to taxation pursuant to this part, shall not be classified as real property for property taxation purposes that would be excluded from taxation pursuant to this part.

History.—Stats. 1980, Ch. 1149, in effect January 1, 1981, added the second paragraph to subdivision (a). Stats. 1982, Ch. 1465, in effect January 1, 1983, added paragraph (3) to subdivision (a). Stats. 1984, Ch. 1760, in effect October 1, 1984, deleted former subsection (2) and renumbered former subsection (3) as (2) in the first paragraph, and deleted the former second paragraph of subdivision (a). Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" after "part,", added "manufactured home as defined . . . Safety Code or a" after "means a", substituted "Section" for "Sections" before "18008", deleted "and 18211" after "18008", in the first sentence of subdivision (a); added "(1)" after "(b)", substituted "Manufactured home" for "Mobilehome" after "(b) (1)", inserted a comma after "part", substituted "manufactured home" for "mobilehome" after "include a", substituted "pursuant to . . . Safety Code" for "or otherwise" after "system", in paragraph (1) of subdivision (b), added paragraph (2) to subdivision (b). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, added "Part 0.5 . . . Section 201), and" after "As used in" in the first sentence of the first paragraph of subdivision (a), and substituted "home," for "Home" after "Manufactured" in the first sentence of paragraph (1) of subdivision (b).

Note.—Section 21 of Stats. 1980, Ch. 285, provided that for purposes of paragraph (2) of subdivision (a) of Section 5801 of the Revenue and Taxation Code, whether the license fee has been delinquent for 120 days shall be determined beginning July 1, 1980, so that any mobilehome for which the license fee has been delinquent for 120 days or more as of that date will become subject to the property tax, as will any mobilehome for which the 120th day of delinquency is July 2, 1980, or thereafter.