All manufactured homes that are not on permanent foundations are registered by the California Department of Housing and Community Development (HCD). Those purchased new before July 1980 may either be subject to an HCD annual license fee or local property tax. For more information, please call 916-323-9224.
All manufactured homes on permanent foundations and those which were purchased new after June 1980, are subject to local property tax. They are taxed at the same rate as other real property and their values will increase by no more than 2% per year, unless there is a change in ownership or new construction.
For more information on the assessment of manufactured homes, please call 209-533-5535.