Revenue and Taxation Code section 75.5

“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:

(a)

Fixtures that are normally valued as a separate appraisal unit from a structure.

(b)

Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.

Source: Section 75.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=75.­5.­ (updated Sep. 12, 2000; accessed Nov. 2, 2026).

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Verified:
Nov. 2, 2026

§ 75.5's source at ca​.gov