Mobilehomes & Manufactured Homes
Mobilehomes, Modular Homes and Manufactured Housing are
all referred to as Manufactured Homes in this section.
The owner of any Manufactured Home (Mobilehome) that is licensed through the California Department of Housing & Community Development (HCD) pays a license fee to the State.
Any Manufactured Home, purchased after June, 1980, that is not installed on a permanent foundation is subject to property taxation as personal property and is re-valued annually for property tax purposes.
Any Manufactured Home that is sited on a permanent foundation pursuant to Health and Safety Code Section 18551 et. seq. (i.e. for which a building permit has been obtained, a Certificate of Occupancy has been issued, and for which a Department of Housing and Community Development Form 433-A, "Notice of Manufactured Home (Mobilehome) or Commercial Coach, Installation on a Foundation System," has been recorded) is considered real property and is subject to the limitations of Proposition 13. This means that its value will increase by no more that 2% per year unless a change in ownership or new construction occurs.
For a discussion about how Manufactured Homes not on permanent
foundations are valued for tax purposes, click
here.
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Madera County Assessor's Office
200 W. 4th Street
Madera, CA 93637
Telephone: (559) 675-7710
Fax: (559) 675-7654
Office Hours: 8:00 AM to 5:00 PM
Monday through Friday
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