Mobile homes in California are taxed either through the local property tax system administered by the county in which the mobile home is situated or by payment of vehicle "in-lieu" license fees to the state.
Before July 1, 1980, mobile homes that were not on permanent foundations were treated as motor vehicles and were taxed just like automobiles or trucks through the Department of Motor Vehicles. Mobile homes affixed to the land on a permanent foundation have always been taxed in the same manner as conventional homes. In 1980 the State Legislature adopted the "Mobile home Property Tax Law," which provides for a system of taxing all new and most used mobile homes purchased on or after July l, 1980 in a manner similar to conventional homes. This page describes this new system of taxing mobile homes.
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