All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, are subject to local property taxes. Manufactured homes purchased before June 30, 1980 are not subject to property taxes unless there is a license fee delinquency or a voluntary conversion to the local property tax roll. Manufactured homes are licensed and under the jurisdiction of the State Department of Housing and Community Development. Owners of manufactured homes subject to local property taxation may be eligible for the Homeowners’ Exemption.
If you need additional information or have more questions, please contact the Marin County Assessor Division. The phone number is (415)473-7215. The email address is assessor@marincounty.org.
The office of the Marin County Assessor is located at the Marin County Civic Center Room 208, 3501 Civic Center Drive, San Rafael, CA . Office hours are 9:00 AM-4:00 PM Monday through Friday.