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10060-10064 Process and Procedures: Exemptions

10060. MOBILEHOMES ON NATIVE AMERICAN LAND
A mobilehome, owned by a Native American and kept on land reserved for Native Americans, is not taxable. See the State Controller's letter 14/80 (November 12, 1980) for a thorough discussion of Native American-owned mobilehomes (Bryan v. Itasca County, 426 U.S. 373; Mattz v. Arnett, (1973) 412 U.S. 481).

10061. MOBILEHOMES IN FEDERAL ENCLAVES
Private property located on land acquired by the federal government before September 19, 1939, is not taxable until removed from such enclave. When removed, the mobilehome is:

1) Subject to local property taxation if it was first sold new after June 30, 1980, or

2) Subject to vehicle license fees if it was first sold new before July 1, 1980. If not licensed within 20 days after removal, the mobilehome incurs penalties for delinquent vehicle license fees at the time of licensing.

NOTE: Some persons using property in enclaves incur liability for possessory interest taxes. A check for possessory interest assessment should be made before a TCC or a CTCC is issued.

10062. SERVICEMEMBERS' CIVIL RELIEF ACT
Military personnel on active duty in California may declare their personal property's legal situs to be outside of the state and, therefore, the property is deemed to be tax-exempt. This exemption from property taxes does not apply to a person legally a resident of California, nor does it include vehicle registration fees (U.S. v. Shelby County, 385 F. Supp. 1187; California v. Buzard (1966) 392 U.S. 386).

A mobilehome must be registered with the Department of Housing and Community Development within 20 days after its owner leaves military service.

NOTE: A mobilehome removed from an enclave, a Native American reservation, or the protection of the Servicemembers' Relief Act prior to June 30, 1984, and that has escaped assessment or registration fees in the interim, can be deemed subject to an escape of taxation under provisions of law in effect at that time. Such an occurrence after June 30, 1984, makes the property subject to ILT.

10063. HOMEOWNERS' EXEMPTION
A person can receive the homeowners' exemption against mobilehome property taxes. The exemption shall be in the amount of seven thousand dollars ($7,000).

10064. SENIOR CITIZENS' TAX ASSISTANCE 
This section was deleted on January 1, 2011.