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. These owners pay license fees, which are under the jurisdiction of the State Department of Housing and Community Development. 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 may not result in a reappraisal.
If you have a question about a manufactured home assessment, please call (714) 834-5926.
State of California Publications
The California Board of Equalization publishes a series of Assessor's Handbooks to provide guidance to local Assessors. Click here to view the handbook on the Assessment of Manufactured Homes and Parks.