Mobilehomes, modular homes and manufactured housing are all referred to as manufactured homes in this section.
All manufactured homes that are not on permanent foundations have titles (similar to automobiles) issued by the California Department of Housing & Community Development (HCD). Those manufactured homes purchased before July 1980, may either be subject to an HCD license fee OR to local property taxes, depending on certain circumstances. HCD can be reached at (916) 323-9224.
Manufactured homes on permanent foundations and new manufactured homes purchased after June 1980, are subject to local property taxation (LPT). Manufactured homes that are subject to local property tax are taxed at the same rate as all other property. Their values will increase by no more than 2% per year (Prop 13 inflation factoring), unless a change in ownership or new construction occurs.
Find out about how manufactured/mobile homes not on permanent foundations are valued for tax purposes.
More information about manufactured home/mobilehome property taxes may be found in Mobile Home FAQ's, or by phone (916) 875-0700 (9am-4pm), or fax (916) 875-0705.