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.

Show All Answers

1. Are manufactured homes the same as mobile homes?
2. Do I have to file a Change of Ownership Statement following the death of the owner if the manufactured home was held in the decedent's trust?
3. How are manufactured homes taxed in California?
4. How can I change the taxation of my manufactured home from license fees to the local property tax system?
5. How does the county assessor determine the value of my manufactured home?
6. I am a disabled veteran. Am I entitled to the Disabled Veterans' Exemption on my manufactured home?
7. I am considering placing my existing manufactured home on a permanent foundation. How will this affect the valuation of my property?
8. I own a manufactured home. Do I qualify for a Homeowners' Exemption?
9. I received my local property tax bill, and I disagree with the valuation placed on my manufactured home by the county assessor. What can I do?
10. If I purchase a manufactured home or if there is new construction on the home, will I have to pay supplemental taxes?
11. My manufactured home is currently licensed by the California Department of Housing and Community Development. Are there any advantages to converting to local property taxation?