Why do residents have to pay taxes on their mobilehomes in addition to paying the park owner a fee for property taxes?

Mobilehome owners, who are park residents, pay for the park’s property taxes either through their rent or sometimes through separate pass-through fees for property taxes, or property tax increases, on the park property.
Yet mobilehome owners may also be liable for an individual property tax to the county on their home and accessory structures. Prior to July 1, 1980 most mobilehomes were taxed like vehicles by the state with a vehicle
license fee (VLF) in lieu of local property taxes. However, the law was changed in 1979 to subject new mobilehomes and manufactured homes sold on or after July 1, 1980 to local property taxes instead of the VLF. PreJuly 1980 homes remain on the VLF unless the owner voluntarily switches the home to the local property tax system. Tax law does not allow the county assessor to base assessment of taxes on mobilehomes in parks on the value of the park land or space. Hence, the mobilehome owner’s property tax is separate from the property tax on the park owner’s land.

Recap:
● Resident pays the park’s property tax pass-through fee. Resident may also have to pay county’s tax assessment
on their home and accessory structures.
● Before July 1, 1980, mobilehomes pay Vehicle License Fee.
● After July 1, 1980, new mobilehomes pay property taxes, separate from the tax assessment on park property.