Cal. RTC § 20639.2
This is the official text of Cal. RTC § 20639.2, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Official statutory 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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in California?
Find a California lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.