AB 173

Bill Subjects

Abstract

(1) Existing law requires the Department of Housing and Community Development, when a person who is not currently the registered owner of a manufactured home or mobilehome applies to the department for registration or transfer of registration of the manufactured home or mobilehome prior to December 31, 2019, and meets other specified requirements including, among others, payment of any charges assessed by the department during the period between the time the applicant took ownership interest or December 31, 2015, whichever is later, and the time the applicant applies for relief, to waive all outstanding charges assessed by the department prior to the transfer of title of the manufactured home or mobilehome, release any lien imposed with respect to those charges, issue a duplicate or new certificate of title or registration card, and amend the title record of the manufactured home or mobilehome. This bill would extend the date for an application under these provisions to December 31, 2020, and would refer to that program as the Register Your Mobilehome Program. This bill would also prohibit the applicant from being eligible if the applicant, or a previous owner, took ownership interest on or after January 1, 2017, pursuant to a warehouseman's lien. The bill would also require the department to publish, on or before July 1, 2021, an analysis of manufactured home and mobilehome registration that came into compliance through the Register Your Mobilehome Program. The bill would require the analysis to include whether each unit is subject to an in-lieu tax or to local property taxation, and the number of units for which a waiver of charges assessed by the department prior to the transfer of title of the manufactured home or mobilehome was requested. (2) Existing law provides that mobilehomes and manufactured homes not subject to the vehicle license fee are subject to local property taxation, and requires the department to withhold the registration or transfer of registration of any manufactured home or mobilehome subject to local property taxation until the applicant for registration presents a tax clearance certificate or conditional tax clearance certificate issued by the tax collector of the county where the manufactured home or mobilehome is located. Existing law requires the county tax collector to issue a tax clearance certificate or conditional tax clearance certificate if specified requirements are met. Existing law requires the department, when a person who is not currently the registered owner of a manufactured home or mobilehome subject to local property taxation applies to the department for registration or transfer of registration of the manufactured home or mobilehome prior to December 31, 2019, and meets other specified requirements, to issue a conditional transfer of title. Existing law requires a county tax collector to issue either a tax liability certificate or a tax clearance certificate to a person with a conditional transfer of title who applies for the certificate prior to January 1, 2020. The California Constitution authorizes the Legislature to exempt personal property from taxation by means of a statute approved by a 23 vote of the membership of each house. Pursuant to this constitutional authorization, existing law requires the payment of only a portion of the taxes, as specified, reasonably owed from the date of sale of the manufactured home or mobilehome, not to exceed the amounts attributable one year prior to January 1, 2017. This bill would instead require a county tax collector to issue a tax liability certificate to a person with a conditional transfer of title who applies for the certificate prior to January 1, 2021. By increasing the duties of county tax collectors, this bill would impose a state-mandated local program. (3) Under existing law, beginning January 1, 2020, it is unlawful for any person to use for occupancy any manufactured home or mobilehome that does not conform to the registration requirements of the department, if the department provides notice to the occupant of the registration requirements and any registration fees due. This bill would extend that date to January 1, 2021. (4) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. (5) Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.