Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

Chapter 2. Determination of Taxable Values

Section 5812

5812. Value; entry on roll. (a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. The value of any new construction shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date.

(b) Except as provided in subdivisions (c) and (d) of Section 5802, a manufactured home that has changed ownership or had new construction completed is subject to supplemental assessment as provided in Section 75.5.

History.—Stats. 1980, Ch. 1149, in effect January 1, 1981, deleted "the date" after "succeeding" added "the date" after "(1)", deleted "on" after "furnished", and substituted "120th" for "121st" before "day" in subdivision (b). Stats. 1982, Ch. 1465, in effect January 1, 1983, substituted "listing . . . Safety Code" for "notice required by Section 5357 of the Vehicle Code" after "if the" in subdivision (b). Stats. 1984, Ch. 1760, in effect October 1, 1984, deleted "(a)" before "the" in the first sentence, and deleted former subdivision (b). Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" after "value of a" in the first sentence. Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, designated the former first paragraph as subdivision (a) and added subdivision (b).