California Code of Regulations
Title 25 - Housing and Community Development
Division 1 - Housing and Community Development
Chapter 5 - Registration and Titling of Manufactured Homes, Mobilehomes, Multifamily Manufactured Home, Commercial Modular, Truck Campers, and Floating Homes
Article 12 - Local Property Taxation and Relief
Section 5620 - Voluntary Transfer to Local Property Taxation

Universal Citation: 25 CA Code of Regs 5620

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) In addition to the applicable requirements of Articles 4 or 7 of this chapter, an application for registration of a manufactured home or mobilehome which includes a request to transfer the manufactured home or mobilehome from in lieu taxation to local property taxation, shall comply with the requirements of this section. Each application shall include:

(b) the titling document, endorsed as specified is Sections 5533, 5580, 5581, 5583, as appropriate.

(d) a request to voluntary transfer the manufactured home or mobilehome to local property taxation, which contains the following information:

(1) the decal or license number of the unit.

(2) the serial number of the unit.

(3) the trade name of the unit.

(4) a statement acknowledging the following:

(A) the transfer to local property taxation is final.

(B) all entitlement to petition for reinstatement to the annual vehicle license fee taxation system is waived.

(5) a statement signed and dated by all registered, legal, and junior lienholders, except as provided in subsections (e) and (f), requesting that the department transfer the manufactured home or mobilehome for the annual vehicle license fee taxation system to local property taxation.

(6) a statement signed and dated by all new registered owner(s), legal owner(s), and junior lienholders stating the following:

(A) the provisions for voluntary transfer to local property taxation is final and reinstatement to the annual vehicle license fee taxation system will not be granted.

(B) Use tax will be due if the request for voluntary transfer to local property tax occurs on or after the date of purchase.

(e) If ownership is recorded as "or," tenants-in-common, or as tenants-in-common with the names joined by "or" and if the signature of one of the owners is not available, the registered owner shall submit a statement that includes the following information:

(A) The decal or license number.

(B) The serial number(s).

(D) A statement certifying that the missing signature is for a person who is deceased, or for a person who no longer has an interest in the manufactured home or mobilehome and but cannot be located to sign documents.

(f) If the lien of the legal owner and/or the junior lienholder are paid in full prior to the date the registered owner requests transfer to local property taxation, and the legal owner and/or junior lienholder has released interest in the unit, the signatures of the legal owner and/or junior lienholder of record are not required. The registered owner shall submit statement certifying that the legal owner's and/or junior lienholder's lien was satisfied prior to the date of request for voluntary conversion to local property taxation.

(g) The application shall include payment of all fees due and payable pursuant to:

(1) the Manufactured Home Recovery Fund Fee as specified in subsection 5660(s);

(2) all fees due and payable pursuant to Section 18114(b) and (d) of the Health and Safety Code, if applicable,

(3) all fees due and payable pursuant to Section 18114.1 of the Health and Safety Code, if applicable.

(h) If the unit is not currently registered as of the date of a request to transfer to local property taxation, all annual renewal fees and penalties as specified in Sections 18114, 18114.1, 18115, and 18116 shall be paid before the department will process the request. The date of transfer to local property taxation will be evidenced by the latest date as required in subsection (d)(5)

(i) If the application includes a change in the registered owner, the application shall include payment for the Transfer Fee as required by subsection 5660(b).

(j) The application shall include payment for the Transfer Fee Penalty, when applicable, as specified in Subsection 5660(c).

(k) The application shall include payment for the Lien Registration Service Fee specified in Subsection 5660(m).

(l) The application shall include payment for use tax if the transfer to local property taxation occurs after the date of sale. The date of transfer to local property taxation will be evidenced by the latest date as required in subsection (d)(5)

1. New article 12 (sections 5620-5623) and section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).
2. Amendment filed 4-1-98; operative 4-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 14).

Note: Authority cited: Sections 18015 and 18075, Health and Safety Code. Reference: Sections 18070.1(c), 18114, 18114.1, 18115, 18116 and 18119, Health and Safety Code.

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