2016 Legislation – SB 477 – Property Taxes for Mobile Homes

Updated on 7/6/15: SB 477 authorizes mobile home owners to seek postponement of ad valorem taxes as long as he or she is a qualified person.

Updated on 8/8/15.

What SB 477 Says

This bill would allow qualified individuals and owners of mobile homes, some of which are common interest developments, to seek postponement of ad valorem taxes. This option is already available to owners of real property. ECHO supports this bill.

Full Summary of SB 477

From the Legislative Counsel’s Digest:

Existing law does not allow owners of mobilehomes to seek postponement of ad valorem taxes when the prohibition is lifted.
This bill would authorize an owner of a mobilehome, who is a qualified person, to seek postponement of ad valorem taxes under provisions similar to other owners of real property.
Because this bill would provide for additional categories of expenditures from the Senior Citizens and Disabled Citizens Property Tax Postponement Fund, a continuously appropriated fund, it would make an appropriation. Because this bill would require local entities to process property liens under the expansion of the property tax postponement program, it would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.