California Statutes
§ 20639.2. — 20639.2. (Added by Stats. 2018, Ch. 896, Sec. 15.)
California § 20639.2.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.5.PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW
Ch. 3.3.CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law
This text of California § 20639.2. (20639.2. (Added by Stats. 2018, Ch. 896, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 20639.2. (2026).
Text
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.
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Legislative History
Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.
Nearby Sections
13
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Bluebook (online)
California § 20639.2., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/20639.2..