Manufactured homes in California are taxed through the:

LESLIE MORGAN

Shasta County Assessor-Recorder

Shasta County does not discriminate on the basis of disability. Our ADA

Coordinator may be reached at 530-225-5515; relay service 800-735-

2922; fax 530-225-5345.

FACTS ABOUT

MANUFACTURED

HOME

PROPERTY

TAXES

Manufactured homes in California are taxed through the:

 Local property tax system administered by the county in which the

manufactured home is located

and/or

 By payment of vehicle “in-lieu” license fees (charges imposed “in place of”

property taxes) to the Department of Housing and Community Development

(HCD).

Before July 1, 1980, manufactured homes that were not on permanent foundations were

treated as motor vehicles and were taxed just like automobiles or trucks through in-lieu

license fees. In 1980, the State Legislature adopted the “Mobile Home Property Tax

Law.” This law provides for the assessment on the local property tax roll of all new and

some used manufactured homes purchased on or after July 1, 1980, in a manner similar

to conventional homes.

What is a manufactured home?

In broad terms, a manufactured home is a structure, transportable in one or more

sections, designed and equipped to contain one or more dwelling units, and to be used

with or without a foundation system. Specifically, any trailer coach that is more than eight

and one-half feet wide or forty feet long, or one that requires a permit to move on the

highway, is considered a manufactured home. NOTE: Recreational vehicles, as well as

buses and prefabricated housing units, are not considered manufactured homes.

My manufactured home is sitting on a permanent foundation on my

property. How will it be taxed?

For purposes of taxation, manufactured homes affixed to the land on a permanent

foundation are considered modular housing, and as such have always been taxed in the

same way as conventional homes. Manufactured homes on permanent foundations are

subject to supplemental taxes when appropriate and are also entitled to the benefits and

exemptions due any homeowner.

If your manufactured home is not installed on a permanent foundation, please read on.

Throughout the remainder of this pamphlet, the term “manufactured home” refers only to

those that are not on permanent foundations.

Under what circumstances might my manufactured home have

automatically become subject to local property taxes as opposed to in-lieu

license fees?

If your manufactured home was originally purchased new on or after July 1, 1980, it is

automatically subject to local property taxes. Also, if the license fees on your

manufactured home, regardless of when it was originally purchased, were delinquent for

120 days or more between July 1, 1980, and October 1, 1984 (i.e., became delinquent

on or before May 31, 1984), and which were not reinstated by December 31, 1986, your

manufactured home was automatically converted to the local property tax system.

(Delinquent license fees no longer cause automatic transfer to local property taxation.)

How can I change taxation of my manufactured home from in-lieu license

fees to the local property tax system?

You can request a voluntary conversion to local property taxes by contacting the Dept. of

Housing and Community Development. Their local office is located at 2986 Bechelli

Lane, Suite 201, Redding, CA 96002. For further information, please call them at 530-

224-4815.

If my manufactured home currently is subject to local property taxation,

can I request reinstatement to in-lieu license fees?

Once manufactured homes have been converted to local property taxation, vehicle in-lieu

license fees may not be reinstated.

If I am currently paying in-lieu license fees, will I be able to continue paying

license fees?

Unless you request voluntary conversion to local property taxation, you will be able to

continue paying license fees. If you sell your manufactured home, the new owner

likewise will pay in-lieu license fees, unless they request a voluntary conversion. NOTE:

Manufactured homes subject to in-lieu license fees are also subject to sales or use tax

when sold.

I am paying in-lieu license fees on my manufactured home. Why am I also

getting a property tax bill?

The County Assessor may be required to place a value on any accessories that are

attached to the manufactured home, such as porches, awnings, skirting, decks, etc. This

accessory value will generate a yearly property tax bill. (Please refer to Sections 1.B. and

2.B. of the chart within this pamphlet for further information.)

If I purchase a new or used manufactured home or modify my

manufactured home by construction, will I have to pay supplemental

taxes?

It depends on what type of taxes and/or fees are currently being paid. Manufactured

homes that are subject to local property taxation are subject to supplemental taxes.

Manufactured homes that are subject to vehicle license fees may have accessories that

are subject to supplemental taxes.

How do I get the title of a manufactured home transferred to my name?

The State Dept. of Housing and Community Development (HCD) administers all

manufactured home title issuance. In many cases, that department cannot transfer title of

a pre-owned manufactured home without a Tax Clearance Certificate from the County

Tax Collector of the county in which the manufactured home is located. The request to

transfer with HCD must be made in person or in writing; it cannot be done over the

telephone. You must have a copy of the Registration, Certificate of Title, or Title Search

from HCD and Tax Clearance Certificate from the Tax Collector to complete the transfer

with the Dept. of Housing & Community Development. To obtain the Tax Clearance

Certificate you must first file a Manufactured Home Inquiry form with the Assessor’s

office, and then present this form to the Tax Collector. If there are any outstanding taxes,

they must be paid before the County Tax Collector can issue a Tax Clearance Certificate.

How is the assessed value of my manufactured home determined?

Manufactured homes are valued by a cost, market, and/or income approach. Section

5803(b) of the California Revenue & Taxation Code specifically provides that the

assessed value of a manufactured home on leased or rental land is not to include any

value attributable to the particular site where the home is located. Thus, the assessor

must not increase the value because of positive site influence nor decrease the value

because of negative site influence.

Do I have any recourse if I disagree with the value placed on my

manufactured home by the Assessor?

If you disagree with the taxable value of your property, you may request a review of your

assessment. All original data used to assess your property, and any additional

information provided by you, will be reviewed by the Assessor’s staff to determine if the

assessed value should be changed. Requests for Assessment Reviews must be

submitted to the Assessor-Recorder’s Office, 1450 Court Street, Suite 208-A, Redding,

CA 96001-1667. If the review of your property assessment is not resolved to your

satisfaction, you may file an assessment appeal.

Assessment Appeals must be filed with the Shasta County Clerk of the Board’s Office,

1450 Court Street, Suite 308-B, Redding, CA 96001. The Assessment Appeals Board

(AAB) considers all evidence presented by the property owner and the Assessor’s staff at

a formal hearing. After hearing evidence, the AAB then establishes the value of the

property in question. For more information, an application, or filing deadlines, call the

Clerk of the Board’s Office at 530-225-5550.

Are exemptions and assistance programs available to manufactured home

owners?

Applications for homeowners’, veteran, church, welfare or other exemptions may be

obtained from the Assessor’s Office. These exemptions are available subject to certain

qualifications, and if allowed, will result in a reduction of taxes.

The State of California administers programs which provide property tax assistance and

postponement of property taxes to qualified homeowners and renters who are blind,

disabled, or 62 years of age or older. For information regarding the State’s Homeowner

or Renter Assistance Programs, call 800-852-5711. For information regarding the

Property Tax Postponement Program, call 800-952-5661.

The following table can be used to determine the assessability of

manufactured homes and accessories:

MANUFACTURED

HOMES

NON-TAXABLE

In-Lieu License Fees

Paid to Housing &

Community Development

TAXABLE

Local Property Taxes Paid to the

County Tax Collector’s Office

First sold prior to

1977

 Manufactured Homes

 Accessories installed

on a lot with a

manufactured home

first sold prior to

01/01/1977 are

rebuttably presumed to

be included in the in-

lieu license fees for the

manufactured home

 Accessories which can be

proven to have been

added after the

manufactured home sold,

and thus are not part of

the in-lieu license fees

 Accessories which are

permanently affixed to the

land

First sold before

01/01/1977 –

06/30/1980

 Manufactured Homes

 All accessories

First sold on

07/01/1980 and

following

NONE

 All Manufactured Homes

and accessories

EXCEPTIONS TO NON-TAXABLE CATEGORY

I. All Manufactured Homes voluntarily converted to Local Property Tax (LPT).

II. All Manufactured Homes on a permanent foundation approved under Health and

Safety Code Section 18551.

III. All Manufactured Homes on In-Lieu (ILT) that were delinquent for 120 days or

more between July 1, 1980, and October 1, 1984, and which were not reinstated

by December 31, 1986.

BRIEF DESCRIPTION OF SERVICES

The Assessor’s Office provides assistance to taxpayers and the public with questions

about property ownership and assessments.

Office Hours: Monday – Friday, 8 a.m. to 5 p.m.

Location:

1450 Court Street, Suite 208-A

Shasta County Administrative Center

Redding, CA 96001-1667

TEL: 530-225-3600 FAX: 530-225-5673

Intra-County toll free: 1-800-479-8009

Shasta County website: https://www.shastacounty.gov

This information is a synopsis of manufactured

home property taxation. You may call the

Assessor's Office for more specific information