Revenue and Taxation Code § 20639.2

CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law

Current as of September 28, 2026Rev. & Tax. Code, § 20639.2Official source ↗

Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.

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.