DMV fees or Property Taxes?

We see this come up regularly. Do I pay DMV vehicle license fee or local property taxes? To answer that question we need to go to the source for California, the Board of Equalization. From their website VOE.CA.GOV

A manufactured home is subject to local property taxation if sold new on or after July 1, 1980, or if the owner of the manufactured home requests conversion from the vehicle license fee to local property taxation. Pursuant to section 5801(b)(2), manufactured homes are not classified as real property and, therefore, are classified as personal property. However, manufactured homes are treated and valued similar to real property assessed under the provisions of article XIII A of the California Constitution. That is, section 5804 requires that a manufactured home subject to local property tax be assigned a base year value as of the most recent change in ownership. In years subsequent to the establishment of the base year value, section 5813 provides that the assessor must enroll the lesser of: (1) the base year value adjusted for inflation, or (2) full cash value. Manufactured homes can be situated in a mobilehome park or on land outside of a mobilehome park. The land may be owned in fee by the owner of the manufactured home or it may be rented or leased. For those manufactured homes located in a mobilehome park, a mobilehome park may be a resident-owned park or a rental park.

Manufactured homes built prior to June 1976 (called Pre-HUD) will be on vehicle license fees. While homes between and sold from June of 1976 through July 1, 1980 may be vehicle license fee or county taxes. Those sold after July 1, 1980 will be subject to county taxes.

One thing to note. The county tax basis of the home is set at the time of the original sale of the home. It does NOT reset upon resale, this is different that single family or condo. It keeps the property taxes low for re-sale buyers.