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


Chapter 2. Determination of Taxable Values

5810. Valuation. Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and shall be subject to the other provisions of this division in the same manner and to the same extent as any other personal property on the roll as defined in Section 109.

History.—Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured homes" for "mobilehomes" after "part,".

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.

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).

5813. Taxable value. For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be the lesser of:

(a) Its base year value, compounded annually since the base year by an inflation factor, which shall be the percentage change in the cost of living, as defined in Section 51, provided, that any percentage increase shall not exceed 2 percent of the prior year's value; or

(b) Its full cash value, as defined in Section 5803, as of the lien date, taking into account reductions in value due to damage, destruction, depreciation, obsolescence, or other factors causing a decline in value; or

(c) If the manufactured home is damaged or destroyed by disaster, misfortune, or calamity, its value determined pursuant to (b) shall be its base year value until the manufactured home is restored, repaired or reconstructed or other provisions of law require establishment of a new base year value.

History.—Stats. 1983, Ch. 807, in effect January 1, 1984, substituted "5803" for "110" after "Section" in subdivision (b). 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 51" for "Section 2212" after "as defined in" in the first sentence of subdivision (a).

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