5800-5805

REVENUE AND TAXATION CODE
SECTION 5800-5805




5800.  This part shall be known and may be cited as "The
Manufactured Home Property Tax Law."



5801.  (a) As used in Part 0.5 (commencing with Section 50), Part 1
(commencing with Section 101), Part 2 (commencing with Section 201),
and this part, "manufactured home" means a manufactured home as
defined in Section 18007 of the Health and Safety Code or a
mobilehome as defined in Section 18008 of the Health and Safety Code
which:
   (1) Was first sold new on or after July 1, 1980.
   (2) Was, at the request of the owner, and following his or her
notification of the Department of Housing and Community Development
and the assessor, made subject to taxation under this part.
   (b) (1) "Manufactured home," as used in this part, does not
include a manufactured home which has become real property by being
affixed to land on a permanent foundation system pursuant to Section
18551 of the Health and Safety Code and is taxed as all other real
property is taxed.
   (2) Except as provided in paragraph (1), a manufactured home,
otherwise subject to taxation pursuant to this part, shall not be
classified as real property for property taxation purposes that would
be excluded from taxation pursuant to this part.



5802.  (a) Except as provided in subdivisions (b), (c), and (d),
"base year value" as used in this part means the full cash value of a
manufactured home on the date the manufactured home is purchased or
changes ownership. If the manufactured home undergoes any new
construction after it is purchased or changes ownership, the base
year value of the new construction is its full cash value on the date
on which the new construction is completed, and if uncompleted, on
the lien date.
   (b) The base year value of a manufactured home for which the
license fee is delinquent shall be its full cash value on the lien
date for the fiscal year in which it is first enrolled.
   (c) The base year value of a manufactured home converted pursuant
to Section 18119 of the Health and Safety Code from taxation under
Part 5 (commencing with Section 10701) of Division 2 to taxation
under this part shall be its full cash value on the lien date for the
fiscal year in which that manufactured home is first enrolled. A
manufactured home that has been converted is not subject to
supplemental assessment pursuant to Section 75.5 by reason of the
conversion.
   (d) The base year value of a manufactured home that changes
ownership in the same calendar year after a conversion in the same
calendar year, shall be its full cash value on the date of the change
in ownership and its value shall be enrolled on the next lien date.
The change in ownership is not subject to supplemental assessment as
provided in Section 75.5.
   (e) This section shall become operative on January 1, 1999.



5803.  (a) "Full cash value" means the "full cash value" or the
"fair market value," as determined pursuant to Section 110, of a
manufactured home similarly equipped and installed, including any
value attributable to a manufactured home accessory building or
structure as defined in Section 18008.5 of the Health and Safety Code
which is sold along with the manufactured home, giving recognition,
however, to the exemption provided in subdivision (m) of Section 3 of
Article XIII of the Constitution.
   (b) The Legislature finds and declares that, because owners of
manufactured homes subject to property taxation on rented or leased
land do not own the land on which the manufactured home is located
and are subject to having the manufactured home removed upon
termination of tenancy, "full cash value" for purposes of subdivision
(a) does not include any value attributable to the particular site
where the manufactured home is located on rented or leased land which
would make the sale price of the manufactured home at that location
different from its price at some other location on rented or leased
land. In determining the "full cash value" of a manufactured home on
rented or leased land, the assessor shall take into consideration,
among other relevant factors, cost data issued pursuant to Section
401.5 or sales prices listed in recognized value guides for
manufactured homes, including, but not limited to, the National
Automobile Dealers Association's Manufactured Housing Appraisal
Guide.


5804.  As used in this part, "taxable value of a manufactured home"
means the base year value, or the base year value as adjusted
pursuant to Section 5813, plus the value of any new construction as
determined pursuant to Section 5825.


5805.  (a) Notwithstanding any other provision of law, manufactured
home accessories, as defined in Section 18008.5 of the Health and
Safety Code, installed on a rented or leased lot with a manufactured
home first sold prior to January 1, 1977, and which were subject to
the state vehicle license fee, shall not be subject to local property
taxation, unless the manufactured home is also subject to local
property taxation pursuant to this part or the accessory is
permanently affixed to the land, such as on a foundation.
   (b) In accordance with subdivision (a), manufactured home
accessories installed on a rented or leased lot with a manufactured
home first sold prior to January 1, 1977, shall be presumed subject
to the state vehicle license fee. This presumption may be rebutted by
evidence that an accessory was not included in the vehicle license
fee base for the manufactured home or was not otherwise subject to
the vehicle license fee.