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Frequently Asked Questions

Sometimes assessments and property values can be a complicated process. In the course of your dealings with the Assessors Office, you are bound to have some questions. Choose from the topics below to access questions dealing with that topic. If you wish to see all the questions, choose all questions.

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Manufactured Homes
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Are Manufactured homes subject to property taxes?

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.

How do I change the ownership of a manufactured home into the name of a trust?

Contact the California Department of Housing and Community Development to change the ownership of a manufactured home into the name of a trust.

If I buy a used manufactured home subject to local property taxes, how do I get the title transferred to my name?

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.

My manufactured home is sitting on a permanent foundation on my property. How will it be taxed?

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.