Manufactured Homes Property Tax FAQ
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Manufactured Homes Property Tax FAQ
If my mobile-home coach is on license fee and I buy my space, can I continue to have my coach on license 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.
You should contact your county auditor-controller’s office to determine if any of these other taxes may apply to your manufactured home. Contact information for county auditor-controller’s offices is posted at https://www.boe.ca.gov/proptaxes/audctrl.htm.
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?
It should be noted, however, that if you receive the Homeowners’ Exemption, you cannot apply for the Renters’ Credit on your California State Income Tax return.Additionally, manufactured homes subject to local property taxation are exempt from any sales or use tax upon resale. Therefore, you may enhance the marketability of your manufactured home by voluntarily converting it to local property taxation prior to selling it.
Once you convert to local property taxation, you or any subsequent owners cannot revert back to vehicle license fees.
How can I change the taxation of my manufactured home from license fees to the local property tax system?
If I purchase a manufactured home or if there is new construction on the home, will I have to pay supplemental taxes?
There is no provision for an installment plan of redemption for delinquent manufactured home property taxes. The typical requirements regarding delinquent accounts for manufactured homes are outlined below. However, the local jurisdiction where the manufactured home is located should be contacted to ensure that the specific requirements of the local jurisdiction are met.
As soon as an installment becomes delinquent, a county has the right to take any of the following steps to collect the unpaid taxes and penalties on a manufactured home: File a Certificate of Tax Lien for record with the county recorder. This is a 10-year lien against all personal and real property owned by the assessee.
Initiate seizure and sale of the manufactured home at a public auction. File a lawsuit. Obtain a summary judgment.
Manufactured homes are subject to Proposition 13 under which the county assessor determines the base year value of a manufactured home, which is generally the market value at the time of purchase. 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 at its current fair market value 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 mobilehome 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. Section 5803(b) of the Revenue and Taxation Code specifically provides that the assessed value of a manufactured home on leased or rental land is not to include any value attributable to the particular site where the home is located. Thus, the county assessor must not increase the value because of positive site influence nor decrease the value because of negative site influence.
I am considering placing my existing manufactured home on a permanent foundation. How will this affect the valuation of my property?
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?
A list of contact information for all California county assessors’ offices is posted at www.boe.ca.gov/proptaxes/assessors.htm.
If there is still a difference of opinion about the value of your property after discussion with the county assessor’s staff, you may formally appeal the assessed value of your property with your county assessment appeals board by filing an Application for Changed Assessment form with the Clerk of the Board of Supervisors in the county where your property is located.
Many counties provide online applications on their website. A list of contact information for all California Clerks of the Board offices is posted at www.boe.ca.gov/proptaxes/faqs/clerks_of_board_contacts.htm.
Information regarding the appeals process may be found at www.boe.ca.gov/proptaxes/asmappeal.htm. From there, links for filing deadlines, the Assessment Appeals Manual, a video discussing the appeals process, frequently asked questions, and other publications are available.
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?
In all other cases in which an interest in real property is transferred by reason of death, including a transfer through a medium of a trust, the Change in Ownership Statement must be filed with the county assessor by the trustee, if the property was held in trust, or the transferee within 150 days after the date of death. A list of contact information for all California county assessors’ offices is posted at https://www.boe.ca.gov/proptaxes/assessors.htm.
After the initial transfer of the park to the tenants, any subsequent purchaser that acquires an interest in the tenant-owned mobilehome park must file a Preliminary Change of Ownership Report within 30 days of acquisition with the assessor of the county where the manufactured home is located.
Contact information for all California county assessors’ offices is at https://www.boe.ca.gov/proptaxes/assessors.htm.
Information regarding Homeowners’ Exemption can be obtained by calling the county assessor’s office where the manufactured home is located. A person who owns a manufactured home subject to local property tax on rented land is eligible for either the Homeowners’ Exemption or the Renters’ Credit, but not both.
For additional qualification requirements for the Disabled Veterans’ Exemption, please go to: https://www.boe.ca.gov/proptaxes/dv_exemption.htm. In addition, the first $20,000 or $30,000 of a manufactured home’s market value may be exempted from the vehicle license fee if the manufactured home is owned and occupied as a principal place of residence by a blind or disabled veteran. The exempt amount depends on the household income of the veteran. Information regarding the Disabled Veterans’ Exemption can be obtained by calling the county assessor’s office where the manufactured home is located.
If I live in a “five-star” mobilehome park, is the value of the park reflected in my property value?