Are Mobilehomes subject to property taxes?
All new mobilehomes purchased after June 30, 1980, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value on mobilehomes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction. Mobilehomes bought before June 30, 1980 are generally not subject to property taxes. They should be licensed, which is under the jurisdiction of the State Department of Housing and Community Development. They can be reached (toll free) at 1-800-952-8356. Once a license has not been renewed, the mobile home becomes subject to property taxes. If a mobilehome is destroyed by a calamity, then there are legal provisions available to relieve an unfair tax burden.