Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 10000 Mobilehomes 10040-10041 Process and Procedures: Supplemental Assessment of Mobilehomes

10040-10041 Process and Procedures: Supplemental Assessment of Mobilehomes

10040. GENERAL INFORMATION 
Mobilehomes that are subject to local property taxation are also subject to supplemental assessment (Rev. & Tax. Code §75 et seq.) when:

1) A change of ownership occurs on or after July 1, 1983; or

2) New construction is completed on or after July 1, 1983.

The supplemental assessment of a mobilehome is subject to the same provisions as real estate until the tax becomes delinquent. When either installment of a supplemental assessment tax becomes delinquent, the tax collector may initiate unsecured collection procedures. If supplemental taxes, which are not a lien on real property, remain unpaid at the time set for the declaration of default on real property (normally June 30 following nonpayment of the second installment of "regular" taxes), they should be transferred to the unsecured roll for collection, along with applicable penalties and costs (Rev. & Tax. Code §75.54). 

For a discussion of supplemental assessment and collection, see Chapter 3000. For a discussion of unsecured collection procedures, see M-2150.

10041. TAXES IN PROBATE
When the registered owner dies and the mobilehome is transferred by court or summary probate to an heir other than a spouse, child, or parent, the change of ownership for purposes of property tax administration occurs as of the date of death. The heirs take title as of the date of death. The tax collector may provide for payment or collection of supplementary and escape bills for the increased valuation from the date of death through the current fiscal year. See Revenue and Taxation Code section 75.54(c) and Probate Code section 300.