Mobile Homes & Manufactured Homes


Mobile homes, modular homes, and manufactured housing are all referred to as M/H in this section.

No Permanent Foundation

All M/H that are not on permanent foundations have titles (similar to automobiles) issued by the California Department of Housing and Community Development (HCD). Those purchased before July 1980 may be subject to an HCD license fee or local property taxes. All M/H transfers must be completed through (HCD) and also require a Change of Ownership Statement.  

HCD can be reached at (916) 323-9224.

Permanent Foundations

M/H on permanent foundations and new M/H purchased after June 1980 are subject to property taxes. M/H that are subject to property tax are taxed at the same rate as other property and their values will increase by no more than 2% per year, unless there is a change in ownership or new construction occurs.


For more information about M/H property taxes, call (209) 385-7631 between 8:00 am and 5:00 pm.