In California, mobile homes are taxed either through the local property tax system administered by the county assessor or by payment of vehicle "in-lieu" license fees to the state. Mobile homes purchased new after June 30, 1980, and those placed on permanent foundations are subject to property taxes. Before this date, mobile homes not on permanent foundations were classified as motor vehicles and taxed through the Department of Motor Vehicles.
In 1980, the State Legislature enacted the "Mobile Home Property Tax Law," which introduced a system to tax all new and most used mobile homes purchased on or after July 1, 1980, similarly to conventional homes. Mobile homes affixed to permanent foundations have always been taxed as real property.
As with real property, the assessed value of mobile homes subject to property taxes is governed by Proposition 13. This means the assessed value cannot increase by more than 2% annually unless there is a change in ownership or new construction. Mobile homes purchased before June 30, 1980, are generally not subject to property taxes unless voluntarily converted to local tax assessment. Instead, these homes are subject to license fees paid through the State Department of Housing and Community Development.
The Homeowners' Property Tax Exemption applies to owner-occupied mobile homes on January 1, the annual lien date for property taxes.
How Are Mobile Homes Assessed?
When a mobile home is acquired, it is assessed at its fair market value, which includes the value of any accessories, such as skirting, carports, and appliances. However, this assessment does not include the value of the site or land, even though it may be part of the purchase price. Site value refers to the intrinsic value of one park compared to another — more desirable parks tend to command higher prices than less sought-after ones. Since mobile homes are typically bought and sold based on their quality, age, and the park's location and amenities, state law requires the Assessor to exclude site value from the assessed value of the mobile home.
The State Board of Equalization provides extensive guidelines to assist assessors in valuing mobile homes. These guidelines include cost tables that provide cost per square foot for mobile homes and associated accessories. Appraisers use these tables to calculate the "replacement cost new" of a mobile home and then apply depreciation tables that account for the age of the mobile home and its accessories, as older homes typically have a lower value than newer ones. This process results in a value called "replacement cost new less depreciation," which is the basis for the taxable base year value.
In addition to these calculations, the Assessor’s Office considers factors that mobile home buyers and sellers typically evaluate, such as:
The type of roof the home has
Whether it includes a carport or garage
The presence of a deck
Extras like skylights or walk-in closets
Manufactured homes built and sold before June 30, 1980, can remain on the in-lieu tax system administered by the State Department of Housing and Community Development or be voluntarily transferred to the local assessment roll. However, once a mobile home is converted to the local assessment roll, it cannot revert to the vehicle license fee system.
The purchase of a mobile home park by its current residents does not constitute a change in ownership for property assessment purposes. As a result, it does not trigger a reappraisal, and roll values remain unchanged except for the standard 2% maximum inflationary adjustment allowed by Prop. 13.
Each year after a mobile home is acquired, the Assessor compares its factored base year value (FBYV) to its replacement cost new less depreciation (RCNLD). The lesser of these two values is enrolled as the assessed value. This annual comparison functions as an automatic Proposition 8 review. The FBYV is determined by adjusting the base year value using the California Consumer Price Index (CCPI) factor, as provided by the State Board of Equalization.
If you believe your mobile home's assessed value exceeds its current market value, you can request a value review. Applications for a Request for Value Review can be downloaded from the Assessor’s website. Alternatively, you can request an application by calling our office at (559) 636-5100 or emailing us at Assessor@tularecounty.ca.gov.
