The Assessor’s Office does not send out tax bills. The bill will come from the Tax Collector for one of two reasons. Either we failed to update our records after a deed transferring real property was recorded, or the property was transferred by means other than a recorded deed and no notification was sent to the Assessor’s office. Personal property (including boats, aircraft, manufactured homes, and business property) is typically not transferred by a deed, so it is imperative that you notify the Assessor as soon as possible after selling it. The same is true for real property transactions in which a deed is not recorded until the buyer has paid the seller in full and/or satisfied any other conditions of the sale.
For this section, Manufactured Homes will include Modular Homes and Mobile Homes.
- All Manufactured Homes purchased new after June 30, 1980 and those on permanent foundations are subject to property taxes. Manufactured Homes which are subject to property tax are taxed at the same rate as real property and their values cannot be increased by more than 2% annually, unless there is a change of ownership or if new construction occurs.
- Owners of Manufactured Homes subject to property taxes may be eligible for the Homeowner’s Exemption and the State Tax Assistance Programs.
- Unless voluntarily converted to local tax assessment, Manufactured Homes originally built and sold before June 30, 1980 are not subject to property taxes. Instead, license fees paid through the California State Department of Housing and Community Development (HCD) are required.
- For more information, contact the Assessor’s district office.