Mobile Homes

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. Whether a mobile home is subject to property taxes or license fees generally depends on the date of purchase and whether it is installed on a permanent foundation.

Mobile Homes and the 1980 Tax Law Change
Prior to July 1, 1980, mobile homes not affixed to 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 requires all new and most used mobile homes purchased on or after July 1, 1980, to be taxed similarly to conventional homes. Mobile homes placed on permanent foundations, regardless of purchase date, have always been taxed as real property.

Mobile homes purchased before July 1, 1980, can remain on the in-lieu license fee system administered by the State Department of Housing and Community Development unless voluntarily converted to the local property tax roll. Once converted, a mobile home cannot revert to the license fee system.

Assessment Under Proposition 13
Mobile homes subject to local property taxation are governed by the provisions of Proposition 13. This limits annual increases in assessed value to no more than 2% unless there is a change in ownership or new construction. The Homeowners' Property Tax Exemption is available to owner-occupied mobile homes as of January 1, the annual lien date.

How Are Mobile Homes Assessed?
When a mobile home is acquired, it is assessed at its fair market value, including any accessories such as skirting, carports, decks, and appliances. However, this value excludes the land or site value, even if it is part of the purchase price. Site value refers to the desirability of one mobile home park compared to another, which can influence sale prices but is not included in the assessed value. By law, assessors must exclude site value when determining the taxable value of the mobile home.

To aid in this process, the State Board of Equalization provides valuation guidelines, including cost tables for mobile homes and their accessories. These are used to determine the replacement cost new of the home. Appraisers then apply depreciation tables based on the age of the mobile home and its components, resulting in a value known as replacement cost new less depreciation (RCNLD), which serves as the base year value for taxation.

In addition to cost and depreciation, assessors consider features that typically influence market value, such as:

• Roof type
• Presence of a carport or garage
• Decks or patios
• Extras like skylights or walk-in closets

Additional Information
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 are available on the Assessor’s website. You may also request an application by calling (559) 636-5100 or emailing [email protected].

Please note: The purchase of a mobile home park by its current residents does not constitute a change in ownership for property tax purposes and does not trigger a reappraisal. The assessed value of the park remains unchanged except for the standard 2% maximum inflationary adjustment allowed under Proposition 13.