“I have to pay a property tax fee to the park. But I already pay a state property tax for my home as well. Are these two taxes the same?”
– Anne P, 55, Santa Rosa, CA.
No, these taxes are not the same. Rest assured, you’re not paying your taxes twice.
Mobile home owners pay for the park’s property taxes, either through their rent or sometimes as separate pass-through fees. This a common practice in most mobile home parks. However, depending on the home, mobile home owners may also be liable for an individual property tax to the county on their home and accessory structures.
For context, until 1980, most mobile homes were taxed like vehicles by the state, with a vehicle license fee (VLF) instead of a traditional property tax. However, the law was changed in 1979, making all mobile homes sold after July 1, 1980 subject to local property taxes instead of the VLF. Pre- July 1980 homes remain on the VLF, unless the owner voluntarily switches the home to the local property tax system.
To be clear, tax law does not base the assessment of mobile homes on the value of the park space. Therefore, the mobile home owner’s property tax is separate from the property tax of the park owner’s land.
● Residents are expected to pay the park’s property taxes either through their rent or as a pass-through fee.
● Residents may have to pay separate county taxes on their homes.
● Before July 1, 1980, mobile homes are taxed as vehicles.
● After July 1, 1980, mobile homes are taxed as traditional properties.