All manufactured homes purchased new after June 30, 1980, and those on permanent foundations, are subject to property taxes. Manufactured homes built prior to July 1, 1980 can also be subject to property taxes, if the license fees, paid through the State Department of Housing and Community Development (DHCD), , are more than 90 days past due, or have been voluntarily converted to local property taxes.
Manufactured homes smaller than 12 feet in width or 40 feet in length (park models, travel trailers), or “commercial coaches” that are leased (large, multi-unit temporary housing for example) are normally licensed, and not subject to local property tax. As with real property, the assessed value of manufactured homes cannot be increased by more than 2% annually, unless there is a change in ownership or completion of new construction.
Taxable Methods for Manufactured Homes
- • In a Mobile Home Park
- - Manufactured Home Only
- - Structure Only
- • Personal Property
- - Not permanent on land
- • Real Property
- - Permanent foundation on land
Forms Needed to Transfer Title
- • Packet from DHCD
- • Tax Clearance Certificate
- • Change In Ownership Statement
For a copy of the Change In Ownership Statement form please Click Here.
SELLER: Your responsibility does not end until your name is removed from the assessment roll. If the title is not changed by DHCD, you will continue to receive the tax billing. There is no way to release liability except finalizing the transfer with HCD. If the taxes are not paid, the lien will be recorded against you as the owner of record.
BUYER: If you do not receive the annual tax bill by November each year, contact the Tax Collector for a copy. If your name is not on the bill, you may want to check with DHCD to determine the status of your transfer. If it is not transferred into your name, there will be penalties.
Possible Exclusions From Reassessment
- • Refinancing
- • Husband and Wife (Inter-Spousal) Exclusion
- • Parent and Child Exclusion Proposition 58
- • Grandparent and Grandchild Exclusion Proposition 193
Forms Needed To Attach a Manufactured Home to Real Property
- • Notice of Manufactured Home (Mobile Home) or Commercial Coach, Installation on a Foundation System 433(A).
- • Notice to Assessor HCD 433(B) For a copy of the 433(B) form please
If you would like to download copies of these forms, please Click Here to go directly to the DHCD Codes and Standards Forms link.
Transferring a Manufactured Home to Real Property
- • The owner of real property must be the same as the name on the manufactured home. If the names are not the same, you need to contact DHCD.
- • Pull permit for installation of foundation.
- • Finalize permit and complete and forward the 433 (B) to the Assessor’s Office.
- • The 433(A) Notice of Manufactured Home (Mobile Home) or Commercial Coach, Installation on a Foundation System needs to be recorded with the Imperial County Clerk Recorders.
If you need more information, you can contact the Assessor's office by calling (442) 265-1300 or visit our office at 940 W. Main St., Suite 115, El Centro, CA 92243. Our office hours are 8:00 A.M. to 5:00 P.M. Monday through Friday.