Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

Chapter 2. Determination of Taxable Values

Section 5811

5811. Amount of tax. The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The "appropriate tax rate" is the rate determined under Section 93 for the tax rate area in which the manufactured home is situated.

History.—Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" throughout the section. Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted "Section 93" for "Section 2237" after "rate determined under" in the second sentence of the first paragraph.