{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20639.2","citation":"Rev. & Tax. Code, § 20639.2","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5"},{"name":"CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639. - 20639.13.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-3.3"}],"history":"Added by Stats. 2018, Ch. 896, Sec. 15.   (SB 1130)   Effective January 1, 2019.   Operative July 1, 2019, pursuant to 20639.13.","effective":"2019-01-01","html":"<p>As used in this part, “manufactured home” means a manufactured home as defined in Section <a href=\"/hsc/18007\">18007</a> of the Health and Safety Code that was constructed on or after June 15, 1976. “Manufactured home” includes both of the following:</p><p>(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.</p><p>(b) A manufactured home which is situated on real property owned by the claimant.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-manufactured-home-property-tax-postponement-20639-2","source":"California Legislative Information bulk export (pubinfo)"}