Imperial County Assessor's Office

940 W. Main Street Suite 115

El Centro CA 92243

Main Ph:(442) 265-1300

Email: assessor@co.imperial.ca.us

Manufactured Homes

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

Forms Needed to Transfer Title

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Transferring Title

  • • Transferring title of a manufactured home must be changed by contacting the State of California, Department of Housing and Community Development (DHCD). You can contact them at (800) 952-8356 for English and (916) 445-3338 for Spanish. The Assessor’s Office will transfer title on the manufactured home once notification of the title change is provided by DHCD.
  • You will need to obtain a “Tax Clearance Certificate” from the Imperial County Tax Collector. You can contact them at (442) 265-1270 or visit them at 940 W. Main St., Suite 103, El Centro, CA 92243. You should initiate the title change process from DHCD first before contacting the Tax Collector. The Tax Collector must issue the Tax Clearance Certificate for you and is a dated document that is only good for 60 days from the date it is prepared. In order to obtain a “Tax Clearance Certificate”, all property taxes due on the manufactured home assessment must be paid in full. If you are requesting a certificate to be valid after December 31st and before the tax bills are prepared for the next fiscal year (usually in October), an estimated tax amount will be calculated and must be paid in advance to the Tax Collector before a certificate will be issued.
  • The owner is obligated to file a Change In Ownership Statement before or after the change of title from DHCD within the prescribed time limits. It is important that owners complete this form as soon as possible in order to avoid failure-to-file penalties, as well as to avoid potential interest charges and other possible penalties associated with resulting in escape assessments.
  • For a copy of the Change In Ownership Statement form please Click Here.

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    Important Information

    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

    Forms Needed To Attach a Manufactured Home to Real Property

    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


    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.

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