BlackletterCalifornia law

Revenue and Taxation Code § 5811

CHAPTER 2. Determination of Taxable Values

Current as of September 28, 2026Rev. & Tax. Code, § 5811Official source ↗

Amended by Stats. 2002, Ch. 775, Sec. 38. Effective January 1, 2003.

The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section 93 for the tax rate area in which the manufactured home is situated.