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Mobilehome Property Tax Information

Mobilehomes in California are taxed either through the local property tax system administered by the county in which the mobilehome is situated or by payment of vehicle "in-lieu" license fees (i.e., charges imposed "in place of " property taxes) to the State.

Before July 1, 1980, mobilehomes that were not on permanent foundations were treated as motor vehicles and were taxed just like automobiles or trucks through in-lieu license fees. In 1980 the State Legislature adopted the Mobilehome Property Tax Law, which provides for a system of taxing all new and most used mobilehomes purchased on or after July 1, 1980 in a manner similar to conventional homes.

Q.  What is a mobilehome?
A.  In broad terms a mobilehome is a structure, transportable in one or more sections, designed and equipped to contain one or more dwelling units, and to be used with or without a foundation system. Specifically, any trailer coach that is more than eight feet wide or forty feet long, or one that requires a permit to move on the highway, is considered a mobilehome.

Q.  I have a recreational vehicle (RV): Is it considered a mobilehome?
A.  No. Recreational vehicles, as well as buses and prefabricated housing units, are not considered mobilehomes.

Q.  My mobilehome is sitting on a permanent foundation on my property; how will it be taxed?
A.  For purposes of taxation, mobilehomes affixed to the land on a permanent foundation are not considered "mobile" homes, but are viewed instead as modular housing, and as such have always been taxed in the same way as conventional homes. Mobilehomes on permanent foundations are subject to supplemental taxes when appropriate and are also entitled to all the benefits and exemptions due any homeowner.

Q.  Under which circumstances would my mobilehome automatically become subject to local property taxes as opposed to in lieu license fees?
A.  If your mobilehome was originally purchased new on or after July 1, 1980, it was automatically subject to local property taxes. Also, if the license fees on your mobilehome, regardless of when it was originally purchased, became delinquent on or before May 31, 1984, your mobilehome was automatically converted to the local property tax system. (Delinquent license fees no longer cause automatic transfer to local property taxation).

Q.  Are there any advantages to changing from in lieu license fees to local property taxation?
A.  There may be advantages, but each case really has to be evaluated individually.

One possible advantage is that property taxes are payable in two annual installments. You also may be entitled to the $7,000 homeowner's exemption or other exemptions administered by the County Assessor. It should be noted, however, that if you receive the homeowner's exemption, you cannot apply for the renter's credit on your State income tax return. In addition to County exemptions, you may be eligible for tax assistance and postponement programs offered by the State of California.

Finally, it is important to note that mobilehomes subject to local property taxation are exempt from any sales or use tax. Therefore, you may enhance the marketability of your mobilehome by voluntarily converting it to local property taxation prior to selling it.

Once you convert to local property taxation, however, you cannot revert back to vehicle license fees.

Q.  How do I find out if I am entitled to the homeowner exemption?
A.  Information regarding homeowner and other exemptions can be obtained by calling the office of the County Assessor at (951) 955-6200 or (800) 746-1544 or writing to the  Riverside County Assessor, P.O. Box 12004, Riverside, California 92502-2204, Attn. Exemption Division; or on their web site at  http://riverside.asrclkrec.com/.

Q.  What additional tax assistance programs are offered by the state?
A.  The State of California administers programs that provide property tax assistance and postponement of property taxes to qualified homeowners and renters who are 62 or older, blind, or disabled.

For information on the State Homeowner or Renter Assistance Program, call the Franchise Tax Board at (800) 852-5711 or visit their web site at http://www.ftb.ca.gov. For information on the Property Tax Postponement Program, call the State Controller at (800) 952-5561 or visit their web site at http://www.sco.ca.gov.

Q.  How can I change taxation of my mobilehome from license fees to the local property tax system?
A.  You can request a voluntary conversion to local property taxes by calling (800) 952 8356 or writing to: State of California, Department of Housing and Community Development, P.O. Box 2111, Sacramento, CA 95812-2111.

Q.  If my mobilehome currently is subject to local property taxation, can I request reinstatement of vehicle license fees?
A.  No. Once mobilehomes have been changed to local property taxation, it is not possible to reinstate vehicle in-lieu license fees.

Q.  If I am currently paying in lieu license fees, will I be able to continue paying license fees?
A.  Yes. Unless you request voluntary conversion to local property taxation, you will be able to continue paying license fees. If you sell your mobilehome, the new owner likewise will pay license fees, unless he or she requests conversion. NOTE: Remember, mobilehomes subject to in-lieu license fees are also subject to sales or use tax when sold.

Q.  If I buy a used mobilehome subject to local property taxes, how do I get the title transferred to my name?
A.  Mobilehome title issuance is administered by the State Department of Housing and Community Development  (For more information, visit the  California Department of Housing and Community Development website). That department cannot transfer title of a used mobilehome subject to local property taxes without a tax clearance from the County Tax Collector of the county in which the mobilehome is situated. If there are any taxes owing, they must be paid before a Tax Clearance Certificate can be issued. NOTE: Remember that this type of title transfer applies only to mobilehomes not on permanent foundations. If your mobilehome is attached to a permanent foundation, title transfers are handled by the County Recorder in the same manner as for conventional homes.

Q.  If I purchase a used mobilehome or modify my mobilehome by construction, will I have to pay supplemental taxes?
A.  It depends on what type of taxes you currently are paying. Mobilehomes that are subject to local property taxation are subject to supplemental taxes. Mobilehomes that are subject to vehicle license fees are not subject to supplemental taxes.

Q.  How is the amount of my mobilehome property taxes determined?
A.  The amount of property taxes on your mobilehome is determined in accordance with State law and is limited to $1 per $100 of assessed value of your mobilehome, except for certain direct assessments applied by cities and districts and special taxes approved by local voters. The County Assessor determines the assessed value of your mobilehome, which is generally the cash or market value at the time of purchase. This value increases not more than 2% per year until the mobilehome is sold, at which time it must be reassessed. If your mobilehome is parked on land that you own, the land will be assessed and taxed together.

Neither the County Board of Supervisors nor the Tax Collector determines the amount of taxes.

Q.  Do I have any recourse if I disagree with the valuation placed on my mobilehome by the Assessor?
A.  Yes. You may take the matter up with the Assessor to see if that office will change the valuation. Additionally, the Clerk of The Board has established an Assessment Appeals Board for the purpose of resolving valuation problems. Appeals on regular assessments must be filed each year between July 2 and September 15 (valuation information is available July 1 at the Assessor’s regional offices). Appeals on corrected or escaped assessments must be filed no later than 60 days from the mailing date of the corrected or escaped tax bill. Appeals on supplemental assessments must be filed within sixty day of the date of mailing of the Assessor’s "Notice of Supplemental Assessment".

Appeals applications and further information about the appeals process can be obtained by calling (951) 955-1073, or by writing to Assessment Appeals Board, Clerk-Board of Supervisors, P.O. Box 1147, Riverside, California 92502-1147.

Q.  What happens if I fail to pay my mobilehome property taxes on time?
A.  If you do not pay the first installment of your annual tax bill at the Tax collector's office by 5 p.m. on December 10* or payment is not postmarked by that time and date, then that installment becomes delinquent, and a 10% delinquent penalty on the unpaid taxes is incurred.

If you fail to pay the second installment at the Tax Collector's Office by 5 p.m. on April 10* or payment is not postmarked by that time and late, it also becomes delinquent and incurs the 10% penalty plus a administrative charge. Likewise, if you fail to pay any supplemental tax bill installment by the applicable delinquency date, the same penalties accrue as for delinquent annual taxes. There is, however, no provision for an installment plan of redemption for delinquent mobilehome property taxes. As soon as an installment becomes delinquent, the county has the right to take any of the following steps to collect the unpaid taxes and penalties on a mobilehome:

*File a Certificate of Tax Lien for record with the County Recorder. This is a 10-year lien against all personal and real property owned by the assessee, which may be renewed every 10 years until the tax is paid.
*Initiate seizure and sale of the mobilehome at public auction after having given final notice to the property owner.
*File a lawsuit.
* Obtain a summary judgment.
 
If the taxes remain unpaid on July 1, an additional penalty of 1-1/2% of the unpaid taxes is added on the first day of each month, beginning in July.

*If either December 10 or April 10 falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.