Section 75.5.

Cal. Revenue and Taxation Code - RTC § 75.5.
in effect
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“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following: (a) Fixtures that are normally valued as a separate appraisal unit from a structure. (b) Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.

References

referencesCal. Revenue and Taxation Code - RTC § 5800.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 75.5. — Section 75.5 | Revenue and Taxation Code - RTC | Corpus