Mobilehomes in California are taxed either through the local property tax system administered by the county in which the mobilehome is situated or by payment of vehicle "in-lieu" license fees (i.e., charges imposed "in place of " property taxes) to the State.īefore July 1, 1980, mobilehomes that were not on permanent foundations were treated as motor vehicles and were taxed just like automobiles or trucks through in-lieu license fees.
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