All new manufactured homes purchased on or after July 1, 1980, and those on permanent foundations, are subject to assessment on the local roll. As with real property, the assessed value of manufactured homes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction.
Manufactured homes purchased before July 1, 1980, are not subject to assessment on the local roll if they remain licensed by the Department of Motor Vehicles. Owners may voluntarily convert from vehicle license fees to local property taxes, but once converted to the local assessment roll they may not switch back to the vehicle license fees.
Due to enacted legislation, the purchase of a mobile home park by the current residents may not constitute a change in ownership for property assessment purposes, and will not result in a reappraisal. Roll values will not be increased, except for the normal 2% maximum inflationary factor. However, if your property assessment was lowered under a Decline in Value (R&T Sec. 51) appraisal or Calamity Review, the restoration of your value may exceed 2% annually.
Newly-purchased manufactured homes, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value of manufactured homes cannot be increased by more than 2% annually unless there is a change-in-ownership or new construction. Older manufactured homes bought before June 30, 1980, generally are not subject to property taxes. They are licensed under the jurisdiction of the State Department of Housing and Community Development.
Contact the California Department of Housing and Community Development to change the ownership of a manufactured home into the name of a trust.
Title insurance for manufactured homes is administered by the State Department of Housing and Community Development. That department cannot transfer title of a used manufactured home subject to local property taxes without a tax clearance from the county Tax Collector of the county in which the manufactured home is situated. If there are any taxes owing, they must be paid before a Tax Clearance Certificate can be issued.
Note: This type of title transfer applies only to manufactured homes not on permanent foundations. If your manufactured home is attached to a permanent foundation, title transfers are handled by the County Recorder in the same manner as conventional homes.
For purposes of taxation, manufactured homes affixed to the land on a permanent foundation are not considered manufactured homes, but are viewed instead as an improvement to real property, and have always been taxed in the same way as conventional homes.