Mobile and Manufactured Homes - Statement of Facts – Federal Enclave or Military Reservation Exempt
Form Template
Prior to September 19, 1939, the State of California failed to reserve the right to tax private property located on lands acquired by the United States.
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Therefore, manufactured homes located on federal enclaves are not subject to property tax. With the Mobile and Manufactured Homes Statement of Facts – Federal Enclave or Military Reservation Exemption app, a mobile home owner can fill out the application to establish this exemption. The legal owner of the mobile home unit (or other manufactured site-built homes) should periodically submit verification that the unit has not moved outside of the enclave to continue receiving this exemption. The application is easy to fill out and submit for review.
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