Site Tools
Welcome to the State of California

10010-10012 Process and Procedures: Enrollment

10010. GENERAL INFORMATION
Prior to October 1, 1984, monthly listings were sent to the assessor by the Department of Housing and Community Develop to notify that office of mobilehomes that became subject to local property taxation. These mobilehomes became subject to local property tax as of the date of the listing and should have been entered on the assessment roll (Health & Saf. Code §10759.5, repealed effective 10/1/84). Data appearing on these HCD listings included:

1) Newly registered mobilehomes first sold on or after July 1, 1980;

2) Mobilehomes sold new on or before June 30, 1980, that had been transferred to local property taxation at the owner's request;

3) Mobilehomes that had recently changed ownership and remained subject to local property taxation; 

4) Mobilehomes that were transferred from ILT to local property taxation because of a license fee delinquency of 120 days or more; and

5) Mobilehomes that had been reinstated to annual payment of ILT fees.

Additionally, each list showed delinquent vehicle license fees and penalties transferred to the county. These delinquent charges were to be billed on either the secured or the unsecured roll and collected and distributed like current taxes.

As of October 1, 1984, mobilehomes were no longer transferred to local property taxation for license fee delinquency. Thus, 120-day delinquencies are no longer included on the HCD listing (Rev. & Tax. Code §10760). An ILT delinquency that begins after May 31, 1984, does not cause the mobilehome to become subject to local property tax. Instead, any delinquent ILT fees become a lien on the unit in favor of the State and no change in ownership may be recorded unless that lien is satisfied. 

All other items--new registrations, transfers, and voluntary conversions to local property tax--still appear on the HCD listing (Health & Saf. Code §18119). HCD provides weekly lists to the assessor. (The law requires the list to be provided at least once a month.)

All mobilehomes previously transferred to the local property tax system because of delinquent ILT fees are not being taxed by HCD. These mobilehomes remain subject to local property taxation unless their owners applied for reinstatement to vehicle license fees (M-10020) on or before December 31, 1986. Unless reinstated by HCD, the mobilehomes not previously enrolled should be taxed on the secured roll.

All enrolled assessments of mobilehomes must be identifiable at year-end to facilitate the handling of delinquent items (Rev. & Tax. Code §5830).

10011. DELINQUENCY
If the tax installment on a mobilehome is unpaid as of either December 10 at 5 pm or April 10 at 5 pm, unsecured collection procedures can then be initiated (Rev. & Tax. Code §§2617, 2618, 5830(a)). The taxes, together with any penalties and costs applied while on the secured roll, are transferred to the unsecured roll at the time set for delinquent secured taxes to be declared in default (Rev. & Tax. Code §5830(b)), normally June 30.

A full discussion of unsecured collection enforcement is provided in Chapter 2000.

10012. DISTRIBUTION
Taxes and fees on mobilehomes are collected and distributed like all other regular taxes on either the secured or the unsecured tax roll (Rev. & Tax. Code §5830). Due to the supplemental property tax law in July 1983 and subsequent amendments, statutory requirements for the collection and distribution of supplemental taxes may differ from those for the collection and distribution of taxes on the regular secured and unsecured tax rolls.