Real property assessments are for real estates like land and buildings, which are appraised whenever there is a change in ownership or new construction.
The county assessor is required to add value to the property for most new construction (a house, a shed, garage workshop, etc.) that increases the value of the property. Normal maintenance is not considered new construction (painting, re-roofing, etc.).
When the additional value for new construction is added to the property, the taxable value of the remainder of the property does not change except for the annual inflationary factor. The value of the new construction is simply added.
All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, regardless of age, are subject to property tax. As with real property, the assessed value of manufactured homes may be increased by no more than 2% annually, unless there is a change in ownership or new construction. Accessories on licensed manufactured homes also may be subject to property tax.
Manufactured homes built and sold before June 30, 1980, can be voluntarily transferred to the property tax roll or remain on the in-lieu tax system administered by the State Department of Housing and Community Development (HCD). They can be reached at (805) 549-3373 or (800) 952-8356.
For More Information
If you have any questions or need more information, please call the Assessor's Office at (530) 283-6380.