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. (accessed May 12, 2025).

20639
20639.1
20639.2
20639.4
20639.5
20639.6
20639.7
20639.8
20639.9
20639.10
20639.11
20639.12
20639.13

Last Updated

May 12, 2025

§ 20639.2’s source at ca.gov

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The State Bar of California runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Certified Lawyer Referral Services Directory

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://california.public.law/codes/revenue_and_taxation_code_section_20639.2

Original Source: Section 20639.2, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=20639.2. (last accessed May 12, 2025).