DIVISION 1. PROPERTY TAXATION 50-5911›PART 13. TAXATION OF MANUFACTURED HOMES 5800-5842›CHAPTER 2. Determination of Taxable Values 5810-5813

§ 5812

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. The value of any new construction shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date.

(b) Except as provided in subdivisions (c) and (d) of Section 5802, a manufactured home that has changed ownership or had new construction completed is subject to supplemental assessment as provided in Section 75.5.

(Amended by Stats. 2002, Ch. 775, Sec. 39. Effective January 1, 2003.)

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California Revenue and Taxation Code

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