Mobile Home FAQs

A mobile home is subject to property taxation under The Manufactured Home Property Tax Law​.  All mobile homes sold new after July 1, 1980 are subject to local property taxes.

A mobile home is a structure, transportable in one or more sections, designed and equipped to contain one or more dwelling units, and to be used with or without a foundation system.  

Specifically, any trailer coach that is more than eight feet wide or forty feet long, or one that requires a permit to move on the highway, is considered a mobile home.  Recreational vehicles and buses are not considered mobile homes.

All mobile homes sold new after 7/1/1980 are subject to local property taxes.

When purchasing a mobile home that sold new before 7/1/1980, the buyer may have a choice of paying an in-lieu tax to the State Department of Housing and Community Develo​pmen​t (HCD)​​​​, or paying property taxes to the County. This choice is made in escrow. A mobile home being charged the in-lieu tax can be moved to the property tax roll at any time. However, a mobile home placed on the property tax roll cannot revert to in-lieu tax status.

Land is real property. Mobile homes are personal property. They can be billed together if the mobile home is permanently secured to the land and under the same ownership.

For purposes of property taxation, mobile homes affixed to the land on a permanent foundation are not considered “mobile” homes.  They are real property and are taxed in the same manner as conventional homes provided the ownership of the land and the home are the same, there is a recorded 433A that was submitted to HCD and title search status was updated to read “Permanent Foundation”.​​

1. Ownership on the title of the manufactured home and the ownership on the deed of the land must be the same OR have a long term lease (usually 35+ years). If a lease is involved, provide the lease for review when applying for a permit.
2. If there is a separate loan on the mobile/manufactured home, permission must be obtained from the lienholder. 
3. Gather and verify the decal, chassis frame serial numbers, job address, and land parcel number. All of this information needs to be correct and the serial/HUD numbers on the chassis needs to match what is on the mobile/manufactured home title.
4. Obtain engineered foundation system plan drawings as defined by HCD. 
5. Obtain HCD Form 433A. Enter the ownership information exactly as it is listed on the title/deed, where applicable. Enter all identification numbers identified in item 3 above.
6. Submit a permit application to the correct permit authority along with the partially filled out Form 433A and provide the engineered plans for the foundation system.  
7. Provide a copy of the Real Property legal description to the permit authority.
8. The mobile/manufactured home title documents must be surrendered to the permit authority.
9. All inspections by the permit authority must be completed. The permit authority will not complete a Form 433A if a permit is not finialed. 
10. The permit authority will issue a certificate of occupancy - Form HCD 513C.
11. The permit authority completes and then records the Form 433A at the County Recorder’s Office.
12. The permitting authority is required to forward the RECORDED HCD Form 433A, Form HCD 513C and the surrendered title documents to HCD. Please verify this step was completed, and if needed, take the necessary action to complete this step.
13. HCD will review the Form 433A for completeness. If the requirements of the Form 433A are not met, or are incomplete, HCD will reject the Form 433A. Any rejections by HCD will need to be resolved by the owner or the responsible contractor.
14. Once HCD accepts Form 433A as complete, they will process the title to read “Permanent Foundation” and stop tracking the title. 

Yes.

Information regarding the homeowner’s exemption (and other exemptions) can be obtained by mailing, phoning, or e-mailing the Assessor’s Office.

As mentioned in the California Revenue and Taxation Code Section 5803(b), the N.A.D.A. Blue Book is used to determine the assessed value of mobile homes.  Only the mobile home and accessories are valued.  The location is not considered.

Yes.  You can request that the Assessor review the assessed value for a possible reduction.  Additionally, the Board of Supervisors has established an Assessment Appeals Board for the purpose of resolving valuation disputes.  

There is no charge for a review by the Assessor but there is a charge to file an appeal.   Also,  there are time constraints for requesting reviews and filing appeals.  To obtain further information on assessment reviews visit Decline in Market Value or contact the duty appraiser at the Assessor’s Office at (916) 875-0700 or assessor@saccounty.gov.  For more information on assessment appeals contact the Assessment Appeals Board at (916) 874-8174​.

The State Controller’s Office administers a property tax postponement program to qualified home owners who are 62 or older, blind, or disabled.  For information on the recently reinstated Property Tax Postponement Program, call the State Controller at (800) 952-5661.​

H​C​D​​ is the governing authority for mobile homes in California that are not on a permanent foundation.  HCD provides registration, building permits and building inspections for mobile homes in Mobile Home Parks under their permit authority. HCD also notifies the Assessor’s Office of changes in ownership so reassessments can be made for property tax purposes.​

For more information on the Tax Collector's role, see Sacramento County Department of Finance, Tax Collector's Mobile Homes.

Yes. There are also additional charges for creating duplicate records.

Please contact HCD for more informa​tion at (916) 323-9224 or visit their website at Registration & Titling | California Department of Housing and Community Development

We have no control over HCD processes.  However, once we receive the ownership information from HCD, it can take up to 6 weeks to update the property tax billing.​

Yes. Once HCD updates the title and forwards change in ownership information to the Assessor's Office, we will update our records.

To check title status, contact HCD at (916) 323-9224 or visit their website at Registration​ & Titling | California Department of Housing and Community Development.​

No. Only one is required; not both.

The tax clearance certificate must be taken to HCD so that the title change can be registered and the Assessor’s Office notified.

​HCD requires a tax clearance certificate be issued by the Tax Collector’s Office before a change of title is allowed.  The tax clearance certificate guarantees that property taxes on the subject mobile home are current.​

For more information on the Tax Clearance Certificate, see Sacramento County, Department of Finance, Tax Collector's Mobile Homes.​

On January 1 (lien date), a lien for the coming fiscal year’s property taxes attaches against each mobile home owner.  If a mobile home changes ownership after January 1, a lien for the coming year’s taxes cannot be attached to the new owner.

When a request for a tax clearance certificate (or a conditional tax clearance certificate) is submitted after December 1, the Tax Collector collects taxes for the coming fiscal year to insure revenue collection.

Typically, the main roll value of a mobile home not on a permanent foundation will​ either decrease, or remain the same.  The main Roll value will only increase if:

• There is new construction
• Inflation exceeds depreciatio

• This usually occurs when the buyer of a mobile home fails to notify HCD of the change in ownership.
• Owner/buyer should contact HCD and provide any change in ownership documents to affect the change in ownership on the title of the mobile home.
• The tax bill follows the registered owner of the mobile home.

Please contact HCD for more information at (916) 323-9224 or visit their website at Registration & Titling | California Department of Housing and Community Development.​

Submit evidence of this repossession to HCD.

Please contact HCD for more information at (916) 323-9224 or visit their website at Registration & Titling | California D​​epartment of Housing and Community Development.​

Submit evidence of this relocation to HCD.

Please contact HCD for more information at (916) 323-9224 or visit their website at Registration & Titling | California Department of Housing and Community Development.​

Submit evidence of this demolition to HCD.

Please contact HCD for more information at (916) 323-9224 or visit their website at Registration & Titling | California Department of Housing and Community Development.​