Manufactured Homes

Manufactured homes purchased on or after June 30, 1980 and those on permanent foundations are subject to local property taxes. Those purchased before June 30, 1980 may be licensed by the State Department of Housing and Community Development and are not subject to local property taxes if licensed by the state.

If the manufactured home is on the property tax assessment roll, it will receive a base year value, supplemental assessments, and Prop. 8 relief for an economic decline in value.

The minimum size is 8' x 40’ or 320 sq.ft. Also, the manufactured home must be on a permanent chassis and intended to be used as a dwelling unit.

The basic structure is assessable. Also assessable are all accessories, including, but not limited to, awnings, fences, windbreakers, storage cabinets, heaters, carport, water coolers, cabanas, porches, and skirting.

The assessor uses cost and depreciation tables published by the State Board of Equalization and the National Automobile Dealers Association's Mobilehome and Manufactured Housing Appraisal Guide. Value is determined using the cost approach which is based on the replacement cost new of the manufactured home, less normal depreciation for the age of the home at the time of transfer.

According to the law, the assessor cannot include any value attributable to a particular site or park influence (including the mobilehome park's management, location, amenities, and space lease or rental fees).

A recreation vehicle includes a motor home, travel trailer, truck camper or camping trailer, with or without motive power, and designed for recreational or emergency occupancy. A manufactured home is not a "recreational vehicle."

A commercial coach (which is a Department of Motor Vehicle term), is a vehicle, with or without motive power, that is used for industrial, professional, or commercial purposes. A manufactured home is not a “commercial coach.”

Factory-built housing is often called "manufactured housing." It is manufactured offsite to be assembled onsite, has a permanent foundation, and must meet local building codes. A manufactured home is not "factory-built housing."