Are Mobile homes subject to property taxes?

Newly purchased mobile homes, 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. Older mobile homes bought before June 30, 1980 generally are not subject to property taxes. They are licensed under the jurisdiction of the State Department of Housing and Community Development.

My mobile home is sitting on a permanent foundation on my property, how will it be taxed?

For purposes of taxation, mobile homes affixed to the land on a permanent foundation are not considered mobile homes, but are viewed instead as modular housing, and have always been taxed in the same way as conventional homes.

If I buy a used mobile home subject to local property taxes, how do I get the title transferred to my name?

Mobile home title issuance is administered by the State's Department of Housing and Community Development. That department cannot transfer title of a used mobile home subject to local property taxes without a tax clearance from the County Tax Collector of the county in which the mobile home is situated. If there are any taxes owing, they must be paid before a Tax Clearance Certificate can be issued.

Note:  This type of title transfer applies only to mobile homes not on permanent foundations.  If your mobile home is attached to a permanent foundation, title transfers are handled by the County Recorder in the same manner as for conventional homes.

How do you change the ownership of a mobile home into the name of a trust?

Contact the California Department of Housing and Community Development to change the ownership of a mobile home into the name of a trust.