All Manufactured Homes purchased new after June 30, 1980, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value of mobile-homes cannot be increased by more than 2% annually, unless there is a change-in-ownership or new construction. Also, any person that acquires an interest in a tenant-owned mobile home park must file a Preliminary Change of Ownership Report within 30 days of acquisition. 

Many mobile-homes originally built and sold before June 30, 1980, are on the in-lieu tax system administered by the State Department of Housing and Community Development (HCD). They can be reached at (760) 237-7808 or (951) 782-4431.

Note: Even if a park model or licensed manufactured/mobile home itself is not assessed, any existing or added items such as awnings, additions, stairs, decking, skirting, concrete/asphalt slabs are taxable will be part of the structural component of the taxes. Additionally, the State requires the values of utility hookups (such as electricity, gas, water, sewer, and septic) is also reflected in the structural component of the total value.