Revenue and Taxation Code section 20639.2

As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after June 15, 1976. “Manufactured home” includes both of the following:

(a)

A manufactured home which has become real property by being affixed to the land on a permanent foundation system or otherwise and is taxed as all other real property is taxed.

(b)

A manufactured home which is situated on real property owned by the claimant.

Source: Section 20639.2, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=20639.­2.­ (updated Jan. 1, 2019; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 20639.2's source at ca​.gov