Manufactured Homes

Assessment of Manufactured Homes

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 remained licensed. 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.

Mobile Home Registration and Titling

California Department of Housing & Community Development
 9342 Tech Center Drive, Suite 500
 Sacramento, CA 95826
 1-800-952-8356
Map for Directions

FAQs

Are manufactured homes the same as mobile homes?

These two terms essentially have the same meaning. In January 1992, the term mobile home was changed to manufactured home in Revenue and Taxation A Code section 5801 for property taxation purposes.

How are manufactured homes taxed in California?

Manufactured homes in California are generally subject to two taxes:

• Sales tax or use tax at the time of sale or resale, and
• Either the annual local property tax or the annual vehicle license fee, which is also called an in-lieu fee.

If your manufactured home was originally purchased new on or after July 1, 1980, it was automatically subject to local property taxes. If purchased new prior to that date, you or the prior owner could voluntarily convert the annual vehicle license fee to local taxation. The general property tax rate throughout California is limited to 1 percent of a property's assessed value. However, depending upon where your manufactured home is located, there may be other taxes or fees necessary to pay off any voter-approved general obligation bonds or other indebtedness which could result in a slightly higher overall property tax rate. 

How does the county assessor determine the value of my manufactured home?

Manufactured homes are subject to Proposition 13 under which the county assessor determines the base year value of a manufactured home. Thereafter, annual increases to the base year value are limited to the inflation rate, as measured by the California Consumer Price Index, or 2 percent, whichever is less. Any new construction will have its own separate base year value. When the manufactured home is sold, it will be reassessed and a new base year value will be established. If your manufactured home is located on land that you own, the land will be assessed separately. If you live in a tenant-owned mobile home park, a different valuation rule may apply.

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.

I own a manufactured home. Do I qualify for a Homeowners' Exemption?

Yes, if the manufactured home is on the secured roll, and is owned and occupied as the owner’s principal residence on the January 1 lien date. If the manufactured home is licensed by the HCD, only the land, accessories, and improvements may qualify for the exemption. Please contact our office for additional information concerning this at (530) 265-1232.

Does the disabled Veterans' Exemption apply to a manufactured home?

Yes. An exemption may apply if the owner of the manufactured home is a blind or disabled veteran. If the veteran is deceased, the veteran’s surviving spouse may also file for an exemption provided that the surviving spouse is unmarried. For additional qualification requirements, please contact our office at 530-265-1232. (please visit the Disabled Veterans' Exemption page for more information)

Related Information

• CA Board of Equalization FAQs