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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.
| 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.
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| Q. |
I have a recreational vehicle (RV): Is it considered a mobilehome?
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| A. |
No. Recreational vehicles, as well as buses and
prefabricated housing units, are not considered mobilehomes.
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| Q. |
My mobilehome is sitting on a permanent foundation
on my property; how will it be taxed?
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| 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.
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| Q. |
Under which circumstances would my mobilehome automatically become subject to local property taxes as opposed to in lieu license fees?
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| 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).
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| 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.
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| Q. |
How do I find out if I am entitled to the homeowner exemption?
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| 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/.
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| Q. |
What additional tax assistance programs are offered by the state?
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| Q. |
How can I change taxation of my mobilehome from license fees to the local property tax system?\
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| Q. |
If my mobilehome currently is subject to local property taxation, can I request reinstatement of vehicle license fees?
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| 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?
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| 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?
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| 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?
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| 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?
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| 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?
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| 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?
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| 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
$31.00
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.
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Last modified on 9/20/2011 5:05 PM.
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