According to the California State Board of Equalization, manufactured homes sold new on or after July1,1980 are subject to property taxation. The county does not tax most manufactured homes sold prior to July 1, 1980. Manufactured homes not subject to local property tax are subject to a yearly in-lieu license fee, much like the Vehicle License Fee that owners of automobiles pay.
A manufactured home placed upon an approved permanent foundation is subject to property taxation regardless of the date first sold new. Owners of manufactred homes subject to local property taxation may be eligible for the Homeowners' Exemption and the state property tas assistance programs.