Section 20639.2.

Cal. Revenue and Taxation Code - RTC § 20639.2.
in effect
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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.

References

referencesCal. Health and Safety Code - HSC § 18007.
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 § 20639.2. — Section 20639.2 | Revenue and Taxation Code - RTC | Corpus