Would a manufactured home, previously subject to the vehicle license fee, be subject to supplemental assessment at the time it is placed on the local property tax roll?
No. There has been no change in ownership. The manufactured home would be valued on the ensuing lien date and enrolled on the following July 1, establishing its base year value. However, the foundation system and any other new construction are subject to supplemental assessment as of the date of completion. If the manufactured home changes ownership between the date of changeover and the lien date, no supplemental assessment would occur because the home is not yet on the roll. A change in ownership occurring after the July 1 enrollment would trigger a supplemental assessment.
Related Questions
- Would a mobilehome, the license fee on which has been delinquent more than 120 days, be subject to supplemental assessment at the time it is placed on the local property tax roll?
- Would a manufactured home, previously subject to the vehicle license fee, be subject to supplemental assessment at the time it is placed on the local property tax roll?
- Who needs a manufactured home installer license?
