Are manufactured homes assessable?
Manufactured homes purchased on or after June 30, 1980 and those on permanent foundations are subject to local property taxes. Those purchased before June 30, 1980 may be licensed by the State Department of Housing and Community Development and are not subject to local property taxes if licensed by the state. If the manufactured home is on the property tax assessment roll, it will receive a base year value, supplemental assessments, and Prop. 8 relief for an economic decline in value.
