Q. Why do residents have to pay taxes on their mobile homes in addition to paying the park owner a fee for property taxes?
A. Mobile home owners, who are park residents, pay for the park’s property taxes either through their rent or sometimes through separate pass-through fees for property taxes, or property tax increases, on the park property. Yet mobile home owners may also be liable for an individual property tax to the county on their home and accessory structures. Prior to July 1, 1980 most mobile homes were taxed like vehicles by the State and a vehicle license fee (VLF) in lieu of local property taxes. However, the law was changed in 1979 to subject new mobile homes and manufactured homes sold on our after July 1, 1980 to local property taxes instead of the VLF. Pre July 1980 mobile homes remain on the VLF unless the owner voluntarily switches the home to the local property tax system. Tax law does not allow the county assessor to base assessment of taxes on mobile homes in parks on the value of the park land or space. Hence, the mobile home owner’s property tax is separate from the property tax on the park owner’s land
RECAP:
• Resident pays the park’s property tax pass-through fee. Residents may also have to pay county’s tax assessment on their home and accessory structures.
• Before July 1, 1980 mobile homes pay Vehicle License Fee.
• After July 1, 1980, new mobile homes pay property taxes, separate from the tax assessment on the park property.
Resource: California Department of Housing & Community Development
