Today's Law As Amended


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SB-434 Manufactured housing: vehicle license fee: property taxation.(2015-2016)



As Amends the Law Today


SECTION 1.

 Section 18119 of the Health and Safety Code is amended to read:

18119.
 (a)  If the license fee has not been paid on or before the 60th day following the date on which the fee became delinquent, the department shall mail a notice to the registered owner, legal owner and each junior lienholder shown on the permanent title record as of that date, containing the following information:
(1)  That the license fee is delinquent.
(2)  That the manufactured home or mobilehome will become subject to a penalty of fifty dollars ($50) per transportable unit pursuant to subdivision (b) of Section 18116, if the fees and penalties are not paid on or before the 120th day after the date of delinquency.
(b)  On or before the last day of each calendar month, the department shall furnish a listing of new registrations and transfers of title to manufactured homes and mobilehomes subject to local property taxation under Section 5801 of the Revenue and Taxation Code, and of all voluntary transfers to local property taxation, as provided in subdivision (c), to the county assessor of the county in which the manufactured home or mobilehome is sited.
(c)  The department shall transfer a manufactured home or mobilehome which is subject to vehicle license fee to local property taxation upon a request for the transfer, as prescribed by the department, executed by the registered owner, legal owner, and each junior lienholder. Transfer pursuant to this subdivision shall be final. Persons obtaining such a transfer thereby waive all entitlement to petition for reinstatement to the vehicle license fee, and are not entitled to the refund of any vehicle registration fees or vehicle license fees paid which apply to the period between the date of voluntary transfer and the expiration of the registration period for which the fees were paid.
(d) The department shall transfer a manufactured home or mobilehome that is subject to the vehicle license fee to local property taxation upon notification by the assessor that the manufactured home or mobilehome has become subject to local property taxation pursuant to Section 5826 of the Revenue and Taxation Code.

SEC. 2.

 Section 5801 of the Revenue and Taxation Code is amended to read:

5801.
 (a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in Section 18008 of the Health and Safety Code which:
(1) Was first sold new on or after July 1, 1980.
(2) Was, at the request of the owner, and following his or her notification of the Department of Housing and Community Development and the assessor, made subject to taxation under this part.
(3) Was first sold new on or before June 30, 1980, and following his or her notification by the assessor, subsequently made subject to taxation under this part.
(b) (1) “Manufactured home,” as used in this part, does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to Section 18551 of the Health and Safety Code and is taxed as all other real property is taxed.
(2) Except as provided in paragraph (1), a manufactured home, otherwise subject to taxation pursuant to this part, shall not be classified as real property for property taxation purposes that would be excluded from taxation pursuant to this part.

SEC. 3.

 Section 5802 of the Revenue and Taxation Code is amended to read:

5802.
 (a) Except as provided in subdivisions (b), (c), and (d), “base year value” as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or changes ownership. If the manufactured home undergoes any new construction after it is purchased or changes ownership, the base year value of the new construction is its full cash value on the date on which the new construction is completed, and if uncompleted, on the lien date.
(b) The base year value of a manufactured home for which the license fee is delinquent shall be its full cash value on the lien date for the fiscal year in which it is first enrolled.
(c) The base year value of a manufactured home converted pursuant to Section 18119 of the Health and Safety Code from taxation under Part 5 (commencing with Section 10701) of Division 2 to taxation under this part shall be its full cash value on the lien date for the fiscal year in which that manufactured home is first enrolled. A manufactured home that has been converted is not subject to supplemental assessment pursuant to Section 75.5 by reason of the conversion.
(d) The base year value of a manufactured home that changes ownership in the same calendar year after a conversion in the same calendar year, shall be its full cash value on the date of the change in ownership and its value shall be enrolled on the next lien date. The change in ownership is not subject to supplemental assessment as provided in Section 75.5.
(e) This section shall become operative on January 1, 1999. The base year value of a manufactured home converted pursuant to Section 5826 from taxation under Article 6 (commencing with Section 18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety Code to taxation under this part shall be its full cash value on the date of completion of the new construction. The completion of new construction is subject to supplemental assessment as provided in Section 75.5. 

SEC. 4.

 Section 5826 is added to the Revenue and Taxation Code, to read:

5826.
 (a) The assessor may transfer a manufactured home, subject to vehicle license and registration fees pursuant to Article 6 (commencing with Section 18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety Code, to property taxation under this part, where the assessor finds that the manufactured home has been rebuilt to the substantial equivalent of a new residential structure with a construction completion date of January 1, 2016, or later and deems that the manufactured home is no longer transportable in one or more sections pursuant to Sections 18007 and 18008 of the Health and Safety Code.
(b) The assessor shall notify each assessee whose manufactured home is to be placed on the local assessment roll pursuant to this section. The notification shall be given to the Department of Housing and Community Development and the legal owner, if any, of the manufactured home, at the same time it is given to the assessee.
SEC. 5.
 This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.