CA Rev & Tax Code Section 229


A floating home shall be assessed in the same manner as real property.


For purposes of determining the valuation of floating homes pursuant to this section, the procedures set forth in Section 110.1 shall apply, except that:


The 1979 lien date shall be substituted for the 1975 lien date.


The 1979–80 assessment roll shall be substituted for the 1975–76 assessment roll.


The date January 1, 1983, shall be substituted for the dates June 30, 1980, and June 30, 1981.


“Floating home” means a floating structure which is all of the following:


It is designed and built to be used, or is modified to be used, as a stationary waterborne residential dwelling.


It has no mode of power of its own.


It is dependent for utilities upon a continuous utility linkage to a source originating on shore.


It has a permanent continuous hookup to a shoreside sewage system. “Floating home” does not include a vessel. This section does not affect existing law regarding residential use of tide and submerged lands.
Last Updated

Aug. 19, 2023

§ 229’s source at ca​.gov