All new mobile homes purchased on or after July 1, 1980, and those on permanent foundations, are subject to assessment on the local roll. As with real property, the assessed value of mobile homes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction.

Mobile homes purchased before July 1, 1980 are not subject to assessment on the local roll. These owners pay license fees, which are under the jurisdiction of the State Department of Housing and Community Development. Owners may voluntarily convert from vehicle license fees to local property taxes, but once converted to the local assessment roll they may not switch back to the vehicle license fees.