Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

CHAPTER 1. General Provisions


Part 13. Taxation of Manufactured Homes*

* Part 13 was added by Stats. 1980, Ch. 285, in effect June 30, 1980, operative July 1, 1980.

† Stats. 1991, Ch. 796, in effect January 1, 1992, amended the heading of Part 13 by substituting "Manufactured Home" for "Mobilehome".

Chapter 1. General Provisions and Definitions

5800. Title. This part shall be known and may be cited as "The Manufactured Home Property Tax Law."

History.—Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "Manufactured Home" for "Mobilehome" after "The".

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.

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5802. "Base year value." (a) Except as provided in subdivisions (b), (c), and (d), "base year value" as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or changes ownership. If the manufactured home undergoes any new construction after it is purchased or changes ownership, the base year value of the new construction is its full cash value on the date on which the new construction is completed, and if uncompleted, on the lien date.

(b) The base year value of a manufactured home for which the license fee is delinquent shall be its full cash value on the lien date for the fiscal year in which it is first enrolled.

(c) The base year value of a manufactured home converted pursuant to Section 18119 of the Health and Safety Code from taxation under Part 5 (commencing with Section 10701) of Division 2 to taxation under this part shall be its full cash value on the lien date for the fiscal year in which that manufactured home is first enrolled. A manufactured home that has been converted is not subject to supplemental assessment pursuant to Section 75.5 by reason of the conversion.

(d) The base year value of a manufactured home that changes ownership in the same calendar year after a conversion in the same calendar year, shall be its full cash value on the date of the change in ownership and its value shall be enrolled on the next lien date. The change in ownership is not subject to supplemental assessment as provided in Section 75.5.

(e) This section shall become operative on January 1, 1999.

History.—Added by Stats. 1993, Ch. 1200, in effect October 11, 1993, operative January 1, 1999. Stats. 1994, Ch. 1222, in effect January 1, 1995, added new subdivision (c), and relettered former subdivision (c) as (d). Stats. 1998, Ch. 591 (SB 2237), in effect January 1, 1999, substituted "subdivisions (b) and (c)" for "subdivision b" in the first sentence of subdivision (a). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted "subdivisions (b), (c), and (d)," for "subdivisions (b) and (c)", in the first sentence of subdivision (a); added the second sentence to subdivision (c); designated former subdivision (d) as subdivision (e); and added new subdivision (d).

5803. "Full cash value." (a) "Full cash value" means the "full cash value" or the "fair market value," as determined pursuant to Section 110, of a manufactured home similarly equipped and installed, including any value attributable to a manufactured home accessory building or structure as defined in Section 18008.5 of the Health and Safety Code which is sold along with the manufactured home, giving recognition, however, to the exemption provided in subdivision (m) of Section 3 of Article XIII of the Constitution.

(b) The Legislature finds and declares that, because owners of manufactured homes subject to property taxation on rented or leased land do not own the land on which the manufactured home is located and are subject to having the manufactured home removed upon termination of tenancy, "full cash value" for purposes of subdivision (a) does not include any value attributable to the particular site where the manufactured home is located on rented or leased land which would make the sale price of the manufactured home at that location different from its price at some other location on rented or leased land. In determining the "full cash value" of a manufactured home on rented or leased land, the assessor shall take into consideration, among other relevant factors, cost data issued pursuant to Section 401.5 or sales prices listed in recognized value guides for manufactured homes, including, but not limited to, the National Automobile Dealers Association's Manufactured Housing Appraisal Guide.

History.—Stats. 1983, Ch. 807, in effect January 1, 1984, added the subdivision letters and substituted subdivision (b) for " ‘full cash value' does not include any value attributable to the particular site where the mobilehome is located on rented or leased land which would make the sales price of the mobilehome at that location different from the price at some other location on rented or leased land". Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" and "manufactured homes" for "mobilehomes" throughout this section, substituted "18005.5" for "18213" after "in Section" in subdivision (a). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, deleted "such" after "the ‘full cash value' of", added "cost data issued pursuant to Section 401.5 or" after "relevant factors,", substituted "Kelley Blue Book Official Manufactured Housing Guide" for "Kelly Blue Book Manufactured Housing and Mobilehome Guide" after "limited to, the", and substituted "Dealers Association's" for "Dealer Association's Mobilehome" after "National Automobile" in the second sentence of subdivision (b). Stats. 2007, Ch. 596 (AB 382), in effect January 1, 2008, deleted "Kelly Blue Book Official Manufactured Housing Guide and the" after "limited to, the" in the second sentence of subdivision (b).

Note.—Section 3 of Stats. 1983, Ch. 807, provided that no appropriation is made by this act for the purpose of making reimbursement pursuant to these sections. Sec. 4 thereof provided that the provisions of this act shall remain in effect unless and until they are amended or repealed by a later enacted act.

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5804. "Taxable value of a manufactured home." As used in this part, "taxable value of a manufactured home" means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825.

History.—Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome"after "value of a".

5805. Manufactured home accessories. (a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, and which were subject to the state vehicle license fee, shall not be subject to local property taxation, unless the manufactured home is also subject to local property taxation pursuant to this part or the accessory is permanently affixed to the land, such as on a foundation.

(b) In accordance with subdivision (a), manufactured home accessories installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, shall be presumed subject to the state vehicle license fee. This presumption may be rebutted by evidence that an accessory was not included in the vehicle license fee base for the manufactured home or was not otherwise subject to the vehicle license fee.

History.—Added by Stats. 1983, Ch. 349, in effect July 25, 1983. Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" throughout the section.

Note.—Section 2 of Stats. 1983, Ch. 349, provided no payment by state to local agencies or school districts because of this act.

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