Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 20639.2 — Senior Citizens Manufactured Home Property Tax Postponement Law
Cal. Rev. & Tax. Code § 20639.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2019-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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:
Citator
Cal. Rev. & Tax. Code § 20639.2 — Senior Citizens Manufactured Home Property Tax Postponement Law is in force in the current edition of the Code, and nothing recorded condemns it.
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.