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Get Mobile Homes And Factory-Built Housing. Publication 47
Third District Los Angeles County DIANE L. HARKEY Fourth District Orange County BETTY T. YEE State Controller DAVID J. GAU Executive Director PREFACE This publication explains how California s sales and use tax laws apply to mobilehomes and factory-built housing. We use the term mobilehome instead of manufactured home in this publication since that term is used in related state regulations. This publication does not address your obligations under property tax laws, mobilehome.
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Multilingual FAQ
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A manufactured home (formerly known as a mobile home) is built to the Manufactured Home Construction and Safety Standards (HUD Code) and displays a red certification label on the exterior of each transportable section.
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The Difference Between Mobile and Manufactured Homes ing to HUD, a factory-built home prior to June 15, 1976 is a mobile home and one built after June 15, 1976 is a manufactured home.
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A disadvantage of buying a mobile home is that its value will depreciate quickly. Like a new car, once a mobile home leaves the factory, it quickly drops in value.
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Manufactured homes in California are generally subject to two taxes: Sales tax or use tax at the time of sale or resale, and. Either the annual local property tax or the annual vehicle license fee, which is also called an in-lieu fee.
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No matter what type of manufactured home you live in, it is not a safe place to take shelter during a severe weath- er event. MOVE TO A SAFER STRUCTURE. Single family homes are safer, but not completely safe.
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Before the code, many mobile homes were considered to be low quality housing units which is why the name changed from “mobile home” to “manufactured home” in 1976 to highlight that the features of the housing units had changed, and to help change public perception.
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In 1976, the industry stepped in again. It was decided that stricter standards for mobile homes should be set to ensure the quality of these structures which many people were now using as permanent residences. With these new codes came another name change – from mobile homes to manufactured homes.
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Therefore the term 'mobile home' refers to an unregulated construction that was built pre-1976, and the term 'manufactured home' refers to a housing unit that is constructed post-1976 following specific rules for design, durability, and safety.
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