(1)Existing law subjects manufactured homes or mobilehomes sold as new prior to July 1, 1980, to a vehicle license fee and requires annual payment of the fee. Existing law provides that nonpayment of certain fees and penalties, including the vehicle license fee, constitutes a lien on the manufactured home or mobilehome, and prohibits the Department of Housing and Community Development (department) from, among other things, issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the manufactured home or mobilehome that is the subject of that lien.

This bill, 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, would require the department 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.

(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.

The California Constitution authorizes the Legislature to exempt personal property from taxation by means of a statute approved by a ²/₃ vote of the membership of each house.

This bill, 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, would require the department to issue a conditional transfer of title. The bill would 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, 2020. Pursuant to the constitutional authorization described above, this bill would require the payment of only a portion of the taxes, as specified, reasonably owed from the date of sale of the manufactured home or mobilehome. By increasing the duties of county tax collectors, this bill would impose a state-mandated local program.

(3)The Mobilehome Residency Law governs the terms and conditions of residency in mobilehome parks and requires a rental agreement for a tenancy to include, among other things, a specified notice.

This bill would revise the contents of the notice.

(4)Existing law prohibits the use or occupancy of a manufactured home, mobilehome, or recreational vehicle that fails to conform to the regulations of the department, regarding, among other things, water, electricity, and sewer connections.

This bill, beginning January 1, 2020, would make it 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.

(5)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 these statutory provisions.

(6)Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

(1)Existing law subjects manufactured homes or mobilehomes sold as new prior to July 1, 1980, to a vehicle license fee and requires annual payment of the fee. Existing law provides that nonpayment of certain fees and penalties, including the vehicle license fee, constitutes a lien on the manufactured home or mobilehome, and prohibits the Department of Housing and Community Development (department) from, among other things, issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the manufactured home or mobilehome that is the subject of that lien.

This bill, 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, would require the department 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.

(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.

The California Constitution authorizes the Legislature to exempt personal property from taxation by means of a statute approved by a ²/₃ vote of the membership of each house.

This bill, 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, would require the department to issue a conditional transfer of title. The bill would 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, 2020. Pursuant to the constitutional authorization described above, this bill would require the payment of only a portion of the taxes, as specified, reasonably owed from the date of sale of the manufactured home or mobilehome. By increasing the duties of county tax collectors, this bill would impose a state-mandated local program.

(3)The Mobilehome Residency Law governs the terms and conditions of residency in mobilehome parks and requires a rental agreement for a tenancy to include, among other things, a specified notice.

This bill would revise the contents of the notice.

(4)Existing law prohibits the use or occupancy of a manufactured home, mobilehome, or recreational vehicle that fails to conform to the regulations of the department, regarding, among other things, water, electricity, and sewer connections.

This bill, beginning January 1, 2020, would make it 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.

(5)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 these statutory provisions.

(6)Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

(1)Existing law subjects manufactured homes or mobilehomes sold as new prior to July 1, 1980, to a vehicle license fee and requires annual payment of the fee. Existing law provides that nonpayment of certain fees and penalties, including the vehicle license fee, constitutes a lien on the manufactured home or mobilehome, and prohibits the Department of Housing and Community Development (department) from, among other things, issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the manufactured home or mobilehome that is subject of that lien.

This bill, 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, would require the department 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 require a registered owner to apply to the department for a transfer clearance certificate, as specified, prior to transferring any ownership interest or transferring or creating any security interest in the manufactured home or mobilehome. This bill would require the department, upon notification of any transfer of any ownership interest or transferring or creating any security interest in a manufactured home or mobilehome, to notify the transferee of the obligation to title and register the home and the procedure for titling and registration, and would require the department to notify the park management if the transferee fails to comply with the titling and registration requirements.

(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.

The California Constitution authorizes the Legislature to exempt personal property from taxation by means of a statute approved by a ²/₃ vote of the membership of each house.

This bill, 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, 2018, and meets other specified requirements, would require the department to issue a conditional transfer of title. The bill would 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, 2020. Pursuant to the constitutional authorization described above, this bill would require the payment of only a portion of the taxes, as specified, reasonably owed from the date of sale of the manufactured home or mobilehome. By increasing the duties of county tax collectors, this bill would impose a state-mandated local program.

(3)The Mobilehome Residency Law governs the terms and conditions of residency in mobilehome parks and requires a rental agreement for a tenancy to include, among other things, a specified notice.

This bill would revise the contents of the notice.

(4)Existing law prohibits the use or occupancy of a manufactured home, mobilehome, or recreational vehicle that fails to conform to the regulations of the department, regarding, among other things, water, electricity, and sewer connections.

This bill, beginning January 1, 2020, would prohibit the use or occupancy of a manufactured home and 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.

(5)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 these statutory provisions.

(6)Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

(1)Existing law subjects manufactured homes or mobilehomes sold as new prior to July 1, 1980, to a vehicle license fee and requires annual payment of the fee. Existing law provides that nonpayment of certain fees and penalties, including the vehicle license fee, constitutes a lien on the manufactured home or mobilehome, and prohibits the Department of Housing and Community Development (department) from, among other things, issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the manufactured home or mobilehome that is subject of that lien.

This bill, 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, would require the department 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 require a registered owner to apply to the department for a transfer clearance certificate, as specified, prior to transferring any ownership interest or transferring or creating any security interest in the manufactured home or mobilehome. This bill would require the department, upon notification of any transfer of any ownership interest or transferring or creating any security interest in a manufactured home or mobilehome, to notify the transferee of the obligation to title and register the home and the procedure for titling and registration, and would require the department to notify the park management if the transferee fails to comply with the titling and registration requirements.

(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.

The California Constitution authorizes the Legislature to exempt personal property from taxation by means of a statute approved by a ²/₃ vote of the membership of each house.

This bill, 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, 2018, and meets other specified requirements, would require the department to issue a conditional transfer of title. The bill would 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, 2020. Pursuant to the constitutional authorization described above, this bill would require the payment of only a portion of the taxes, as specified, reasonably owed from the date of sale of the manufactured home or mobilehome. By increasing the duties of county tax collectors, this bill would impose a state-mandated local program.

(3)The Mobilehome Residency Law governs the terms and conditions of residency in mobilehome parks and requires a rental agreement for a tenancy to include, among other things, a specified notice.

This bill would revise the contents of the notice.

(4)Existing law prohibits the use or occupancy of a manufactured home, mobilehome, or recreational vehicle that fails to conform to the regulations of the department, regarding, among other things, water, electricity, and sewer connections.

This bill, beginning January 1, 2020, would prohibit the use or occupancy of a manufactured home and 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.

(5)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 these statutory provisions.

(6)Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

(1)Existing law subjects manufactured homes or mobilehomes sold as new prior to July 1, 1980, to a vehicle license fee and requires annual payment of the fee. Existing law provides that nonpayment of certain fees and penalties, including the vehicle license fee, constitutes a lien on the manufactured home or mobilehome, and prohibits the Department of Housing and Community Development (department) from, among other things, issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the manufactured home or mobilehome that is subject of that lien.

This bill, 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, would require the department 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 require a registered owner to apply to the department for a transfer clearance certificate, as specified, prior to transferring any ownership interest or transferring or creating any security interest in the manufactured home or mobilehome. This bill would require the department, upon notification of any transfer of any ownership interest or transferring or creating any security interest in a manufactured home or mobilehome, to notify the transferee of the obligation to title and register the home and the procedure for titling and registration, and would require the department to notify the park management if the transferee fails to comply with the titling and registration requirements.

(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.

The California Constitution authorizes the Legislature to exempt personal property from taxation by means of a statute approved by a ²/₃ vote of the membership of each house.

This bill, 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, 2018, and meets other specified requirements, would require the department to issue a conditional transfer of title. The bill would 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, 2020. Pursuant to the constitutional authorization described above, this bill would require the payment of only a portion of the taxes, as specified, reasonably owed from the date of sale of the manufactured home or mobilehome. By increasing the duties of county tax collectors, this bill would impose a state-mandated local program.

(3)The Mobilehome Residency Law governs the terms and conditions of residency in mobilehome parks and prescribes the content of requires a rental agreement for a tenancy. tenancy to include, among other things, a specified notice.

This bill would require a rental agreement to contain provisions informing the homeowner of title transfer requirements and the obligation to pay property tax in order to sell a mobilehome in place. revise the contents of the notice.

(4)Existing law prohibits the use or occupancy of a manufactured home, mobilehome, or recreational vehicle that fails to conform to the regulations of the department, regarding, among other things, water, electricity, and sewer connections.

This bill, beginning January 1, 2020, would prohibit the use or occupancy of a manufactured home and 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.

(5)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 these statutory provisions.

(6)Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

(1)Existing law subjects manufactured homes or mobilehomes sold as new prior to July 1, 1980, to a vehicle license fee and requires annual payment of the fee. Existing law provides that nonpayment of certain fees and penalties, including the vehicle license fee, constitutes a lien on the manufactured home or mobilehome, and prohibits the Department of Housing and Community Development (department) from, among other things, issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the manufactured home or mobilehome that is subject of that lien.

This bill, 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, 2018, 2019, and meets other specified requirements, would require the department 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 require a registered owner to apply to the department for a transfer clearance certificate, as specified, prior to transferring any ownership interest or transferring or creating any security interest in the manufactured home or mobilehome. This bill would require the department, upon notification of any transfer of any ownership interest or transferring or creating any security interest in a manufactured home or mobilehome, to notify the transferee of the obligation to title and register the home and the procedure for titling and registration, and would require the department to notify the park management if the transferee fails to comply with the titling and registration requirements.

(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.

The California Constitution authorizes the Legislature to exempt personal property from taxation by means of a statute approved by a ²/₃ vote of the membership of each house.

This bill, 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, 2018, and meets other specified requirements, would require the department to issue a conditional transfer of title. The bill would 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, 2019. 2020. Pursuant to the constitutional authorization described above, this bill would require the payment of only a portion of the taxes, as specified, reasonably owed from the date of sale of the manufactured home or mobilehome. By increasing the duties of county tax collectors, this bill would impose a state-mandated local program.

(3)The Mobilehome Residency Law governs the terms and conditions of residency in mobilehome parks and prescribes the content of a rental agreement for a tenancy.

This bill would require a rental agreement to contain a provision stating that, prior to transferring any ownership interest in the mobilehome or manufactured home, the management may require proof of registration as owner and a copy of a transfer clearance certificate issued by the Department of Housing and Community Development. provisions informing the homeowner of title transfer requirements and the obligation to pay property tax in order to sell a mobilehome in place.

(5)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 these statutory provisions.

(6)Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

(1)Existing law subjects manufactured homes or mobilehomes sold as new prior to July 1, 1980, to a vehicle license fee and requires annual payment of the fee. Existing law provides that nonpayment of certain fees and penalties, including the vehicle license fee, constitutes a lien on the manufactured home or mobilehome, and prohibits the Department of Housing and Community Development from, among other things, issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the manufactured home or mobilehome that is subject of that lien.

This bill, 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, 2018, and meets other specified requirements, would require the department 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 require a registered owner to apply to the department for a transfer clearance certificate, as specified, prior to transferring any ownership interest or transferring or creating any security interest in the manufactured home or mobilehome. This bill would require the department, upon notification of any transfer of any ownership interest or transferring or creating any security interest in a manufactured home or mobilehome, to notify the transferee of the obligation to title and register the home and the procedure for titling and registration, and would require the department to notify the park management if the transferee fails to comply with the titling and registration requirements.

(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.

This bill, 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, 2018, and meets other specified requirements, would require the department to issue a conditional transfer of title. The bill would 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, 2019, and pays the taxes 2019. Pursuant to the constitutional authorization described above, this bill would require the payment of only a portion of the taxes, as specified, reasonably owed from the date of sale of the manufactured home or mobilehome. By increasing the duties of county tax collectors collectors, this bill would impose a state-mandated local program.

(4)Existing law authorizes the management of a mobilehome park to terminate a tenancy for, among other things, failure of the homeowner or resident to comply with a local ordinance or state law or regulation relating to mobilehomes within a reasonable time after the homeowner receives a notice of noncompliance from the appropriate governmental agency. Under existing law, it is unlawful for any person to use or cause, or permit to be used for occupancy, any manufactured home or mobilehome that does not conform to the registration requirements of the department.

This bill would prohibit eviction from a mobilehome park for nonconformance with the registration and titling requirements of state law prior to January 1, 2017, or when an application to transfer title of a manufactured home or mobilehome pursuant to the above-described provisions is filed prior to January 1, 2019, and completed within one year of the filing date. The bill would provide that it is not unlawful under these conditions for a park owner to permit an applicant to transfer title who is not in compliance with the registration requirements of the department to occupy a manufactured home or mobilehome. The bill would also make related and conforming changes.

(6)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 these statutory provisions.

(7)Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

(1) Existing law subjects manufactured homes or mobilehomes sold as new prior to July 1, 1980, to a vehicle license fee and requires annual payment of the fee. Existing law provides that nonpayment of certain fees and penalties, including the vehicle license fee, constitutes a lien on the manufactured home or mobilehome, and prohibits the Department of Housing and Community Development from, among other things, issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the manufactured home or mobilehome that is subject of that lien.

This bill would, bill, 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, 2018, and meets other specified requirements, would require the department 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.

(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.

This bill would, bill, 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, 2018, and meets other specified requirements, would require the department to issue a conditional transfer of title. The bill would 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, 2019 2019, and pays the taxes reasonably owed from the date of sale of the manufactured home or mobilehome. By increasing the duties of county tax collectors this bill would impose a state-mandated local program.

(3) Existing law authorizes the management of a mobilehome park to terminate a tenancy for, among other things, failure of the homeowner or resident to comply with a local ordinance or state law or regulation relating to mobilehomes within a reasonable time after the homeowner receives a notice of noncompliance from the appropriate governmental agency. Under existing law, it is unlawful for any person to use or cause, or permit to be used for occupancy, any manufactured home or mobilehome that does not conform to the registration requirements of the department.

This bill would prohibit eviction from a mobilehome park for nonconformance with the registration and titling requirements of state law prior to January 1, 2017, or when an application to transfer title of a manufactured home or mobilehome pursuant to the above-described provisions is filed prior to January 1, 2019, and completed within one year of the filing date. The bill would provide that it is not unlawful under these conditions for a park owner to permit an applicant to transfer title who is not in compliance with the registration requirements of the department to occupy a manufactured home or mobilehome. The bill would also make related and conforming changes.

(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 these statutory provisions.

(5)Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

The Mobilehome Residency Law governs the terms and conditions of residency in mobilehome parks and prescribes the content of a rental agreement for a tenancy. The law requires that a copy of the Mobilehome Residency Law be provided as an exhibit and incorporated into the rental agreement by reference.

This bill would make technical, nonsubstantive changes in these provisions.

CONCURRENCE IN SENATE AMENDMENTS

CSA1 Bill Id:AB 587

Author:(Chau)

As Amended Ver:August 15, 2016

2/3 vote

Original Committee Reference: H. & C.D.

SUMMARY: Creates a tax abatement program for mobilehome owners who cannot transfer title into their names due to delinquent taxes and fees that may have been incurred by prior owners. Specifically, this bill:

1. Creates an abatement process for mobilehome owners if the following requirements are met:
   1. The applicant is not currently the registered owner.
   2. The applicant provides documentation demonstrating ownership and the date of acquisition of ownership interest, to the Department of Housing and Community Development's (HCD) satisfaction.
   3. The application is made prior to December 31, 2019.
   4. The applicant pays any charges assessed by HCD during the period between the times the applicant took ownership interest or December 31, 2015, whichever is later, and the time the applicant applies for relief.
   5. Any lien under the Property Tax Postponement program has been satisfied.
   6. The applicant has not previously filed for relief under the abatement program.
2. Requires HCD to waive the outstanding charges, fees, or penalties, amend the title record, and issue a duplicate, substitute, or new certificate of title, registration card, or copy of a registration card, if the applicant meets the requirements of the abatement program and is subject to the vehicle license registration fee (VLF).
3. Provides that HCD may establish a long-term payment program of up to five years, and may take out a lien in favor of the state in the amount owing after the applicant takes ownership, which must be paid in full if the mobilehome is later transferred. Failure to make payments required by the plan is a violation of the program and HCD may suspend, revoke, or cancel the certificate of title.
4. Provides that, if the applicant is eligible for the abatement program and the mobilehome is subject to the local property tax (LPT), HCD must issue a conditional transfer of title. Requires HCD to amend the title record and issue a duplicate, substitute, or new certificate of title if the applicant presents a completed tax liability certificate and meets the requirement of the abatement program.
5. Requires a county tax collector to issue a tax liability or tax clearance certificate to a person with a conditional transfer of title who applies for the certificate prior to January 1, 2020, and pays the reduced taxes under the abatement program. The reduced taxes include those reasonably owed from the date of sale as shown on the conditional transfer of title without penalties or interest, and not to exceed the amounts attributable one year prior to January 1, 2017. Upon the issuance of a tax liability certificate, the applicant shall be listed as the owner of record for all LPT tax purposes and the home shall not be subject to lien or seizure based on any taxes abated pursuant to this program.
6. Provides that the abatement program does not relieve any owner other than the applicant from tax liability, including penalties and interest, arising from the non-payment prior to the date of sale and does not prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant.
7. Provides that on or after January 1, 2020, it is unlawful for any person to use, cause, or permit to be used for occupancy, any mobilehome, wherever the mobilehome is located, that does not conform to HCDs registration requirements, provided that HCD has given notice to the occupant of the registration requirements and any registration fees due.
8. Amends the Management Notice to All Homeowners in the following ways: adds that when a mobilehome is sold, the owner is required to transfer the title to the buyer; adds that in California, mobilehome owners must pay annual property tax to the county tax collector or an annual fee in lieu of taxes to HCD; and adds that information on registration, titling, and taxes can be found at HCD, with the county tax collector, or by calling the local county government.
9. Provides that the Legislature finds and declares that the abatement of taxes, penalties, and interest incurred prior to the date of sale of a mobilehome or manufactured home to an applicant serves a public purpose and does not constitute a gift of public funds.
10. States that if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made.
11. Provides that no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

The Senate amendments:

1. Amend the Management Notice to All Homeowners in the following ways: adds that when a mobilehome is sold, the owner is required to transfer the title to the buyer; adds that in California, mobilehome owners must pay annual property tax to the county tax collector or an annual fee in lieu of taxes to HCD; and adds that information on registration, titling, and taxes can be found at HCD, with the county tax collector, or by calling the local county government.
2. Provide that on or after January 1, 2020, it is unlawful for any person to use, cause, or permit to be used for occupancy, any mobilehome, wherever the mobilehome is located, that does not conform to HCD's registration requirements, provided that HCD has given notice to the occupant of the registration requirements and any registration fees due.
3. Delete the provision that prohibited eviction from a mobilehome park for nonconformance with the registration and titling requirements of state law when an application for the abatement program is filed before January 1, 2019, and the nonconformance occurred prior to January 1, 2017.
4. Make several technical, clarifying changes.

FISCAL EFFECT: According to the Senate Appropriations Committee:

1. HCD administrative costs of approximately $360,000 annually for three years to process an estimated 10,000 titling and registration applications each year for the duration of the program. These costs would likely be offset by application fee revenues. (Mobilehome-Manufactured Home Revolving Fund)
2. Unknown, potentially significant, foregone state revenues a result of the requirement that HCD waive specified past due charges, fees, and penalties if an applicant meets specified requirements. This impact would be partially mitigated to the extent a portion of these revenues would have otherwise remained uncollected in the absence of the abatement program. (General Fund, various mobilehome-related special funds)
3. Unknown significant foregone property tax revenues as a result of the specified limit on the amount of delinquent taxes that an applicant would pay to the county tax collector in exchange for a tax clearance or liability certificate. This impact would be partially mitigated to the extent a portion of these revenues would have otherwise remained uncollected in the absence of the abatement program. Senate Appropriations staff notes that any impacts to the K-14 school share of the property tax revenues are generally backfilled by the State General Fund. (General Fund, local funds)
4. Unknown foregone local revenues as a result of the requirement that county tax collectors waive all property tax penalties and interest that would otherwise be owed by eligible participants in the abatement program. (local funds)
5. Unknown reimbursable state-mandated local costs for county tax collectors to establish administrative procedures and issue tax clearance or liability certificates to eligible participants in the abatement program. (General Fund)

COMMENTS: Background: HCD is responsible for the titling and registration of mobilehomes. Homes that were purchased new prior to July 1, 1980 were treated as vehicles and not subject to LPT, but rather to an "in lieu" VLF paid annually to HCD. Mobilehomes that were purchased after July 1, 1980 are generally subject to LPT. Homeowners have the option to voluntarily transfer their homes from the VLF system to the LPT system, but not vice-versa.

Prior to transferring title of a mobilehome, a buyer of a home on the LPT system must obtain a tax clearance certificate (TCC) from the county tax collector indicating that all property taxes have been paid. Similarly, if the mobilehome is on the VLF system, all past due fees and penalties must be paid to HCD prior to transfer of title, as well as a use tax. Regardless of whether a mobilehome is on the VLF or LPT system, delinquent fees or taxes prevent HCD from amending the title of that home. If a buyer cannot pay, and the seller will not pay or cannot be located, the buyer is left without legal proof of ownership of the home, and HCD, the county tax collector, and the county tax assessor may not have up-to-date ownership information for the home. Nonconformance with HCD's titling requirements can cause a number of issues. It could be the basis of an eviction from a mobilehome park, as parks are prohibited from allowing homes that do not conform to HCD's registration requirements in a park. It also prevents owners from legally making repairs to the home, insuring the home, and from transferring ownership of the home to another party.

Purpose of this bill: According to the author, the problem that this bill seeks to address has been festering for over 30 years. There are thousands, perhaps tens of thousands, of homeowners who believe they own their homes, but never had title properly transferred to them. The author contends that "[m]obilehomes are an important source of affordable housing statewide, and these homes are regularly sold on a somewhat informal basis. For example, a buyer pays cash for the home, obtains a bill of sale, and takes possession of the property. The problem arises when the buyer subsequently tries to transfer title into his or her name and discovers that the previous owner fell behind on their tax bill. If the buyer is unable to pay, then the title cannot transfer. As a result, some buyers are in a situation where they paid for their home, but have no meaningful proof of ownership, which can cause a host of other issues such as the inability to legally make repairs to the home."

This bill creates an abatement program to address the situation where a buyer has already purchased a mobilehome, but is unable to transfer title into his or her name due to delinquent fees or taxes. Nonpayment of VLF constitutes a lien on the mobilehome in favor of the state. Nonpayment of LPT means the county tax collector may pursue collection of the delinquent LPT in the same manner as other delinquent taxes on the unsecured roll. Both of these scenarios prevent HCD from amending the title into the new owner's name. If the buyer cannot pay the delinquent charges associated with the home, and the seller does not agree to pay or cannot be located, then the buyer cannot obtain legal ownership.

Due to the sometimes informal nature of mobilehome sales, buyers and sellers may not be aware that delinquent taxes and fees prevent title from transferring. Sellers may not even be aware that a delinquency exists because of, for example, limited notification requirements for VLF delinquencies, or outdated ownership information at the county or state level. In these situations, a buyer may only become aware of the delinquency when he or she tries to transfer title at HCD. If a seller does not pay the delinquent fees or taxes and associated penalties, and the buyer cannot pay them but has already purchased the mobilehome, they are left with few options other than to keep the home with an outdated title.

The three-year abatement program proposed by this bill would reduce specified past due taxes and fees by capping the amount owed and waiving penalties and interest. According to the author, this would encourage homeowners with outdated title to come forward and apply to transfer title into their names, thereby updating state and county records to ensure accurate VLF and LPT billing in the future. The abatement program does not relieve any owner other than the applicant from tax liability arising from nonpayment prior to the date of sale to the applicant, so a county tax collector would still have the ability to collect these amounts, including fees and penalties, from any owner other than the applicant.

Applicants for the abatement program would first be required to prove ownership to the satisfaction of HCD and, upon payment of any reduced charges assessed by HCD, or entry into a payment plan, title would transfer for homes on the VLF system. For homes on the LPT system, HCD would issue an applicant a "conditional title" which the applicant would then bring to their local county tax collector. Once the applicant pays the reduced LPT due under the abatement program, the tax collector would update their property tax records and issue a tax liability certificate, which would perfect the transfer of title once filed with HCD.

Senate amendments delete the provision that expressly prohibited eviction from a mobilehome park for nonconformance with the registration and titling requirements when an application for the abatement program has been filed. However, the amendments clarify that only after January 1, 2020 will it be unlawful for anyone to use a mobilehome that does not conform to HCD's registration requirements, provided that HCD has provided notice to the occupant of the registration requirements and any registration fees due. Senate amendments also make several technical changes, and specify additional information, including information on registration, titling, and taxes, that must be included in a manufactured home park management's notice to homeowners.

Arguments in opposition: The California Association of County Treasurers and Tax Collectors (CATTC) oppose this bill unless amended to remove any abatement of taxes, which is the central purpose of the bill. CATTC disputes that people purchasing mobilehomes in California do not understand the necessary steps to property transfer title and ownership of mobilehomes. CATTC contends that by removing a county's ability to enforce tax collection on taxes in arrears and assess penalties in interest, this bill would remove the fiscal incentive to pay taxes in a timely manner. The California State Association of Counties proposes reducing the length of the program to two years, maintaining a level of obligation for taxes owed and their associated penalties and interest, and promoting future compliance for mobilehome owners to remain in good standing for registration and tax obligations.

Analysis Prepared by: Rebecca Rabovsky / H. & C.D. / (961) 319-2085 FN: 0004352

 THIRD READING  

Bill No: AB 587

Author:

: 8/15/16

Vote:

SENATE TRANS. & HOUSING COMMITTEE: 10-0, 6/14/16

AYES: Beall, Cannella, Allen, Bates, Gaines, Galgiani, Leyva, McGuire, Mendoza, Roth

NO VOTE RECORDED: Wieckowski

SENATE JUDICIARY COMMITTEE: 6-1, 6/28/16

AYES: Jackson, Anderson, Hertzberg, Leno, Monning, Wieckowski

NOES: Moorlach

SENATE APPROPRIATIONS COMMITTEE: 7-0, 8/11/16

AYES: Lara, Bates, Beall, Hill, McGuire, Mendoza, Nielsen

ASSEMBLY FLOOR: 78-0, 6/1/15 - See last page for vote

SUBJECT:

SOURCE: California Rural Legal Assistance Foundation

Golden State Manufactured-Home Owners League

Western Center on Law and Poverty

DIGEST: This bill creates an abatement program for mobilehome owners who cannot transfer title into their names due to delinquent taxes and fees that may have been incurred by prior owners.

ANALYSIS:

Existing law:

1. Requires mobilehome park management, prior to February 1 of each year, to provide a notice to all homeowners which contains, among other things, the following:
   1. The Mobilehome Residency Law establishes the rights and responsibilities of homeowners and park management and a copy can be obtained from management at no charge.
   2. A list of rights and responsibilities for homeowners and park management, including but not limited to the following: management may require certain upgrades; the sale of a mobilehome; management’s rights to enter the space upon which a mobilehome resides and for what purpose; and rules and regulations for improvements or alterations to a mobilehome.
2. Requires mobilehomes sold as new prior to July 1, 1980, to pay a vehicle license fee (VLF), and requires annual payment to the Department of Housing and Community Development (HCD). Non-payment of the VLF constitutes a lien on the mobilehome, and prohibits HCD from issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the mobilehome that is the subject of that lien.
3. Provides that mobilehomes not subject to the VLF are subject to local property tax (LPT) until the applicant presents a tax clearance certificate (TCC) or conditional TCC issued by the county tax collector. The county tax collector shall issue a TCC to a mobilehome owner if specified requirements are met. A TCC may indicate that no LPT is due or is likely to become due, or that any applicable LPT has been paid or will be paid in a manner not requiring the withholding of registration or the transfer of registration.
4. Requires specified information to be included in a rental agreement between the management and the homeowner, establishing the terms and conditions of a park tenancy. Management of a mobilehome park may terminate a tenancy for failure of the homeowner or resident to comply with a local ordinance or state law or regulation relating to mobilehomes within a reasonable time after the homeowner receives a notice of noncompliance from the appropriate governmental agency.
5. Prohibits any person from using or causing to be used, or permitting to be used for occupancy, a mobilehome that does not conform to HCD’s registration requirements. Requires a tenancy to be terminated by the management for failure of the homeowner or resident to comply with a state law or regulation within a reasonable amount of time after the homeowner receives a notice of noncompliance from the appropriate governmental agency.

This bill creates an abatement program for mobilehome owners who cannot transfer title into their names due to delinquent taxes and fees that may have been incurred by prior owners. Specifically, this bill:

1. Amends the Management Notice to All Homeowners in the following ways: adds that when a mobilehome is sold, the owner is required to transfer the title to the buyer; adds that in California, mobilehome owners must pay annual property tax to the county tax collector fee in lieu of taxes to HCD; and adds that information on registration, titling, and taxes can be found at the HCD Web site and provides a phone number, provides the Web site for a listing of the county tax collector, and instructs homeowners to call the local county government.
2. Creates an abatement process for mobilehome owners if the following requirements are met:
   1. The applicant is not currently the registered owner.
   2. The applicant provides documentation demonstrating ownership and the date of acquisition of ownership interest, to HCD’s satisfaction.
   3. The application is made prior to December 31, 2019.
   4. The applicant pays any charges assessed by HCD during the period between the times the applicant took ownership interest or December 31, 2015, whichever is later, and the time the applicant applies for relief.
   5. Any lien under the Property Tax Postponement program has been satisfied.
   6. The applicant has not previously filed for relief under this section.
3. Requires HCD to waive the outstanding charges, fees, or penalties, amend the title record, and issue a duplicate, substitute, or new certificate of title, registration card, or copy of a registration card, if the applicant meets the requirements of the abatement program and is subject to the VLF.
4. Provides that HCD may establish a long-term payment program of up to five years, and may take out a lien in favor of the state in the amount owing after the applicant takes ownership, which must be paid in full if the mobilehome is later transferred. Failure to make payments required by the plan is a violation of the program and HCD may suspend, revoke, or cancel the certificate of title.
5. Provides that, if the applicant is eligible for the abatement program and the mobilehome is subject to the LPT, HCD must issue a conditional transfer of title. Requires HCD to amend the title record and issue a duplicate, substitute, or new certificate of title if the applicant presents a completed tax liability certificate and meets the requirement of the abatement program.
6. Requires a county tax collector to issue a tax liability or tax clearance certificate to a person with a conditional transfer of title who applies for the certificate prior to January 1, 2019, and pays the reduced taxes under the abatement program. The reduced taxes include those reasonably owed from the date of sale as shown on the conditional transfer of title without penalties or interest, and not to exceed the amounts attributable one year prior to January 1, 2016. Upon the issuance of a tax liability certificate, the applicant shall be listed as the owner of record for all LPT tax purposes and the home shall not be subject to lien or seizure based on any taxes abated pursuant to this program.
7. Provides that the abatement program does not relieve any owner other than the applicant from tax liability, including penalties and interest, arising from the non-payment prior to the date of sale and does not prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant.
8. Provides that on or after January 1, 2020, it is unlawful for any person to use, cause, or permit to be used for occupancy, any mobilehome, wherever the mobilehome is located, that does not conform to HCDs registration requirements, provided that HCD has provided notice to the occupant of the registration requirements and any registration fees due.

Comments

1. Purpose. According to the author, the problem this bill seeks to address has been festering for more than 30 years. There are thousands, perhaps tens of thousands, of homeowners who believe they own their homes, but never had title properly transferred to them. Mobilehomes are an important source of affordable housing statewide and are regularly sold on an informal basis. For example, a buyer pays cash for the home, obtains a bill of sale, and takes possession of the property. The problem arises when the buyer subsequently tries to transfer title into his or her name and discovers that the prior owner fell behind on their tax bill. If the buyer is unable to pay, the title cannot transfer. As a result, some buyers are in a situation where they paid for their home but have no meaningful proof of ownership, which can cause a host of other issues, such as the inability to legally make repairs to the home. This bill creates a tax abatement program for mobilehome owners who are unable to transfer title of their home into their name due to tax delinquencies incurred by prior owners. The program would run for three years, beginning January 2017, and eligible homeowners would apply through HCD.
2. Background. HCD is responsible for titling and registering mobilehomes. Mobilehomes purchased before July 1, 1980, are treated as vehicles and subject to a VLF rather than an LPT. Mobilehomes purchased after July 1, 1980, however, are subject to LPT. Before transferring title of a mobilehome, a buyer of a mobilehome subject to LPT must obtain a TCC from the county tax collector, indicating that all property taxes have been paid. If a mobilehome is subject to VLF, the buyer must pay all fees and penalties to HCD before title can be transferred. Non-payment of VLF constitutes a lien on the mobilehome in favor of the state, and nonpayment of LPT means the county tax collector can pursue collection of the delinquent LPT in the same way as other delinquent taxes on the unsecured roll. If either of these situations arises, HCD cannot amend the title to reflect the new owner’s name, and therefore the new owner cannot obtain proof of ownership over the home.

Without proper title to a mobilehome, a buyer may face a number of issues. Current law provides that the buyer may be subject to eviction from a mobilehome park because parks are prohibited from renting to homes that do not conform to HCD’s registration requirements. Additionally, buyers cannot legally make repairs to the home, insure their home, or transfer ownership to another person.

1. Widespread problem. Buying and selling mobilehomes often transpires informally, which means that buyers and sellers may not be aware of delinquent taxes and fees that prevent the transfer of title. Presently, there are few notification requirements for VLF delinquencies, and a buyer may only become aware of a delinquency when he or she attempts to transfer title of an already purchased mobilehome. If a seller does not pay these delinquent fees and a buyer is unable to do so, there is little else the buyer can do.

This abatement program allows a buyer to transfer title in his or her name in instances where the mobilehome is subject to delinquent fees or taxes. For mobilehomes subject to VLF, applicants must first prove ownership to HCD and, upon the payment of reduced charges assessed by HCD or entry into a payment plan, title could transfer. For mobilehomes subject to LPT, HCD would issue the applicant a “conditional title” that is then taken to the county tax collector. Once the applicant pays a reduced LPT pursuant to the abatement program, the tax collector would update their property tax records and issue a tax liability certificate. This tax liability certificate would permit HCD to transfer title.

The abatement program would not relieve any prior owners from liability for the non-payment of taxes, and does not prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant. This bill further clarifies that after January 1, 2020, it will be unlawful for anyone to use a mobilehome that does not conform to HCD’s registration requirements, provided that HCD has provided notice to the occupant of the registration requirements and any registration fees due.

1. Opposition. The California Association of County Treasurers and Tax Collectors (CATTC) oppose this bill unless amended to remove any abatement of taxes, which is the central purpose of the bill.  CATTC disputes that people purchasing mobilehomes in California do not understand the necessary steps to property transfer title and ownership of mobilehomes.  CATTC contends that by removing a county’s ability to enforce tax collection on taxes in arrears and assess penalties in interest, this bill would remove the fiscal incentive to pay taxes in a timely manner. The California State Association of Counties proposes reducing the length of the program to two years, maintaining a level of obligation for taxes owed and their associated penalties and interest, and promoting future compliance for mobilehome owners to remain in good standing for registration and tax obligations.

FISCAL EFFECT: Appropriation: Fiscal Com.: Local:

According to the Senate Appropriations Committee:

• HCD administrative costs of approximately $360,000 annually for three years to process an estimated 10,000 titling and registration applications each year for the duration of the program. These costs would likely be offset by application fee revenues. (Mobilehome-Manufactured Home Revolving Fund)
  
• Unknown, potentially significant, foregone state revenues a result of the requirement that HCD waive specified past due charges, fees, and penalties if an applicant meets specified requirements. This impact would be partially mitigated to the extent a portion of these revenues would have otherwise remained uncollected in the absence of the abatement program. (General Fund, various mobilehome-related special funds)
  
• Unknown significant foregone property tax revenues as a result of the specified limit on the amount of delinquent taxes that an applicant would pay to the county tax collector in exchange for a tax clearance or liability certificate. This impact would be partially mitigated to the extent a portion of these revenues would have otherwise remained uncollected in the absence of the abatement program. Senate Appropriations staff notes that any impacts to the K-14 school share of the property tax revenues are generally backfilled by the State General Fund. (General Fund, local funds)
  
• Unknown foregone local revenues as a result of the requirement that county tax collectors waive all property tax penalties and interest that would otherwise be owed by eligible participants in the abatement program. (local funds)
  
• Unknown reimbursable state-mandated local costs for county tax collectors to establish administrative procedures and issue tax clearance or liability certificates to eligible participants in the abatement program. (General Fund)

SUPPORT: (Verified 8/12/16)

California Rural Legal Assistance Foundation (co-source)

Golden State Manufactured-Home Owners League (co-source)

Western Center on Law and Poverty (co-source)

Cabrillo Wetland Village HOA, Inc.

Educational Community for Homeowners

Fountain Valley Estates Homeowners Association

Golden State Manufactured-home Owners League, Chapter 1128

Golden State Manufactured-home Owners League, Chapter 708

Golden State Manufactured-home Owners League, Chapter 776

Golden State Manufactured-home Owners League, Sonoma Valley

Los Casas Homeowners Association

Northern Santa Barbara County Manufactured Homeowners Team

Oceanside Manufactured Homeowners Alliance

Orcutt Ranch Home Owners Association

Prothero Mobile Estates Homeowners’ Association

Ranch Club Homeowners Association

San Joaquin Village Mobile Park Homeowners Association

San Louis Obispo Mobilehome Residents Assistance Panel

San Marcos Mobilehome Residents Association

Santa Cruz County Manufactured/Mobile Homeowners Association

Santee Mobile Home Owner’s Action Committee

Sea Oaks Mobilehome Park Homeowners Association

Sierra Homeowners Association

Trico Mobile Estates Homeowners Association

188 individuals

OPPOSITION: (Verified 8/12/16)

California Association of County Treasurers and Tax Collectors

California State Association of Counties

Rural County Representatives of California

ASSEMBLY FLOOR: 78-0, 6/1/15

AYES: Achadjian, Alejo, Travis Allen, Baker, Bigelow, Bloom, Bonilla, Bonta, Brough, Brown, Burke, Calderon, Campos, Chang, Chau, Chávez, Chiu, Chu, Cooley, Cooper, Dababneh, Dahle, Daly, Dodd, Eggman, Frazier, Beth Gaines, Gallagher, Cristina Garcia, Eduardo Garcia, Gatto, Gomez, Gonzalez, Gordon, Gray, Grove, Hadley, Harper, Roger Hernández, Holden, Irwin, Jones, Jones-Sawyer, Kim, Lackey, Levine, Linder, Lopez, Low, Maienschein, Mathis, Mayes, McCarty, Medina, Melendez, Mullin, Nazarian, O'Donnell, Olsen, Patterson, Perea, Quirk, Rendon, Ridley-Thomas, Rodriguez, Salas, Santiago, Steinorth, Mark Stone, Thurmond, Ting, Wagner, Waldron, Weber, Wilk, Williams, Wood, Atkins

NO VOTE RECORDED: Gipson, Obernolte

Prepared by:

8/15/16 20:10:01

**** END ****

SENATE COMMITTEE ON

Senator Ricardo Lara, Chair

2015 - 2016 Regular Session

AB 587 (Chau) - Mobilehomes: payments: nonpayment or late payments

*********** ANALYSIS ADDENDUM – SUSPENSE FILE ***********

The following information is revised to reflect amendments

adopted by the committee on August 11, 2016

Bill Summary:

AB 587 would establish a three-year tax and penalty abatement program for owners of mobilehomes who are unable to properly register their ownership interest with the Department of Housing and Community Development (HCD) because of past due taxes and fees, as specified.

Fiscal Impact:

• HCD administrative costs of approximately $360,000 annually for three years to process an estimated 10,000 titling and registration applications each year for the duration of the program. These costs would likely be offset by application fee revenues. (Mobilehome-Manufactured Home Revolving Fund)
  
• Unknown, potentially significant, foregone state revenues a result of the requirement that HCD waive specified past due charges, fees, and penalties if an applicant meets specified requirements. This impact would be partially mitigated to the extent a portion of these revenues would have otherwise remained uncollected in the absence of the abatement program. (General Fund, various mobilehome-related special funds) -----see staff comments-----
  
• Unknown significant foregone property tax revenues as a result of the specified limit on the amount of delinquent taxes that an applicant would pay to the county tax collector in exchange for a tax clearance or liability certificate. This impact would be partially mitigated to the extent a portion of these revenues would have otherwise remained uncollected in the absence of the abatement program. Staff notes that any impacts to the K-14 school share of the property tax revenues are generally backfilled by the State General Fund. (General Fund, local funds)
  -----see staff comments in analysis from August 1 hearing-----
  
• Unknown foregone local revenues as a result of the requirement that county tax collectors waive all property tax penalties and interest that would otherwise be owed by eligible participants in the abatement program. (local funds)
  
• Unknown reimbursable state-mandated local costs for county tax collectors to establish administrative procedures and issue tax clearance or liability certificates to eligible participants in the abatement program. (General Fund)

Author Amendments:

Make several technical changes and remove the reference to the California Association of County Treasurers and Tax Collectors website.

-- END --

SENATE COMMITTEE ON APPROPRIATIONS

Senator Ricardo Lara, Chair

2015 - 2016 Regular Session

AB 587 (Chau) - Mobilehomes: payments: nonpayment or late payments

This bill meets the criteria for referral to the Suspense File.

Bill Summary:

AB 587 would establish a three-year tax and penalty abatement program for owners of mobilehomes who are unable to properly register their ownership interest with the Department of Housing and Community Development (HCD) because of past due taxes and fees, as specified.

Fiscal Impact:

• HCD administrative costs of approximately $360,000 annually for three years to process an estimated 10,000 titling and registration applications each year for the duration of the program. These costs would likely be offset by application fee revenues. (Mobilehome-Manufactured Home Revolving Fund)
  
• Unknown, potentially significant, foregone state revenues a result of the requirement that HCD waive specified past due charges, fees, and penalties if an applicant meets specified requirements. This impact would be partially mitigated to the extent a portion of these revenues would have otherwise remained uncollected in the absence of the abatement program. (General Fund, various mobilehome-related special funds) -----see staff comments-----
  
• Unknown significant foregone property tax revenues as a result of the specified limit on the amount of delinquent taxes that an applicant would pay to the county tax collector in exchange for a tax clearance or liability certificate. This impact would be partially mitigated to the extent a portion of these revenues would have otherwise remained uncollected in the absence of the abatement program. Staff notes that any impacts to the K-14 school share of the property tax revenues are generally backfilled by the State General Fund. (General Fund, local funds)
  -----see staff comments-----
  
• Unknown foregone local revenues as a result of the requirement that county tax collectors waive all property tax penalties and interest that would otherwise be owed by eligible participants in the abatement program. (local funds)
  
• Unknown reimbursable state-mandated local costs for county tax collectors to establish administrative procedures and issue tax clearance or liability certificates to eligible participants in the abatement program. (General Fund)

Background:

Existing law requires HCD to maintain a title registry of all mobilehomes and manufactured homes in the state. Owners of mobilehomes sold as new before July 1, 1980 are required to pay an annual vehicle license fee (VLF) to HCD in lieu of a local property tax, which is deposited into the General Fund, in addition to other annual fees. The VLF is calculated at a rate of .65 percent of the pre-1980 value depreciated according to a statutory schedule. Existing law specifies that failure to pay the VLF by the due date results in a 20 percent delinquency penalty, and nonpayment of the VLF, annual fees, and any penalties constitutes a lien on the mobilehome. Until the lien is paid, HCD is prohibited from issuing duplicate or new title or registration documents, and from amending existing title records for purpose of transferring any ownership interest in the mobilehome.

Existing law requires the owner of any mobilehome or manufactured home sold after July 1, 1980 to pay the local property tax as personal property, imposed at a rate of 1 percent of the assessed value. Existing law specifies that failure to pay property taxes by the due date results in a 10 percent delinquency penalty and additional interest charges of 1.5 percent per month (18 percent per year), as specified. HCD is required to withhold registration or transfer of registration of any mobilehome or manufactured home that is subject to local property taxation until the applicant presents a tax clearance certificate or conditional tax clearance certificate issued by the county tax collector that indicates satisfaction of tax liability. A tax collector is required to issue a tax clearance certificate when he or she finds that no local property tax is due or is likely to become due, or that any applicable local property taxes have been paid or are to be paid in a manner not requiring the withholding of registration or transfer of registration of a mobilehome.

Proposed Law:

AB 587 would establish a three-year tax and penalty abatement program for owners of mobilehomes who are unable to properly register their ownership interest with HCD because of past due taxes and fees. Among other things, this bill would to the following:

• Revise a specified notice that park owners are required to provide to mobilehome owners to disclose change of ownership requirements, obligations for payment of property taxes or “in lieu” fees, and to direct owners to HCD and the local tax collector for questions regarding registration, titling, and taxes.
• Require HCD to waive all outstanding charges and release liens, upon application for registration or transfer of registration, if the applicant is not the current registered owner and all the following requirements are met:
  • The applicant demonstrates documented ownership and the date of acquisition of ownership interest.
  • The application is made prior to December 21, 2019.
  • The applicant pays any charges assessed by HCD 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.
  • Any lien under the Property Tax Postponement Program has been satisfied.
  • The applicant has not previously applied for relief.
• Require HCD to waive the outstanding charges, fees or penalties, amend the title record, and issue a duplicate, substitute, or new certificate of title, registration card, or copy of a registration card, if the applicant meets the requirements of the abatement program and is subject to the VLF.
• Authorize HCD to establish a long-term repayment program of up to five years, for specified amounts owed, and to provide that any amounts owed constitutes a lien.
• Require HCD to issue a conditional transfer of title if the mobilehome is subject to local property taxation, and authorize a person with the conditional transfer document to apply to the county tax collector prior to January 1, 2020 to issue either a tax liability or tax clearance certificate.
• Require the county tax collector to issue a tax liability certificate if the person pays the taxes reasonably owed from the date on the conditional transfer of title, without penalties or interest, and not to exceed the amounts attributable one year prior to January 1, 2017.
• Upon issuance of a tax clearance or liability certificate, the applicant shall be listed as the owner of record for all local property tax purposes, and the home shall not be subject to lien or seizure for any taxes abated pursuant to the bill.
• Require HCD to amend the title record and issue a duplicate, substitute or new certificate of title to an owner who presents the department with a completed tax liability certificate, if the applicant meets all other requirements, as specified.
• Provide that the abatement program does not relieve any owner, other than the applicant, from tax liability, including penalties and interest arising from any non-payment prior to the sale, and authorizes the tax collector to seek payment from any owner other than the applicant.
• Delete a provision that prohibits a person from occupying a mobilehome that does not conform to HCD’s registration requirements, but reinstates that prohibition beginning in 2020 provided HCD provides notice to the occupant of the registration requirements and any registration fees due.

Staff Comments:

HCD indicates that its mobilehome title registry current contains over a million records, even though there are only approximately 400,000 known mobilehome lots in the state. This simple fact underscores a fundamental problem of noncompliance with current titling and registration requirements, regardless of the cause for noncompliance, which may be due to a failure to properly document changes of ownership, failure to notify HCD when a mobilehome has been abandoned or removed, inability to properly register a mobilehome because of delinquent taxes or fees owed by a previous owner, or willfully ignoring legal requirements. Furthermore, HCD does not have sufficient resources to perform a full audit of the mobilehome registry to “scrub” the system of duplicative records and correct other inaccuracies, or to implement stronger inspection and enforcement measures to ensure compliance. While this bill is intended to provide a path to bring some mobilehome owners into compliance with registration requirements and tax obligations going forward, it is unlikely to be a permanent or comprehensive solution for HCD’s Registration and Titling Program, and noncompliance issues are likely to persist.

HCD indicates that neither the current number of active liens on mobilehomes, nor the amount of delinquent “in lieu” VLF revenues, penalties, and charges currently owed to the state, is known. As such, the potential foregone revenue impacts of the bill are unknown. Considering the pervasive noncompliance issues, the inaccuracy of HCD’s mobilehome titling records, and the lack of enforcement, it seems unlikely that the state would be able to collect on the majority of these delinquent taxes and fees, regardless of whether AB 587 is signed into law. The current inability to collect delinquent “in lieu” taxes and other penalties and charges, and the unlikelihood that they will be collected in the future, would partially or fully offset any potential foregone revenue impacts to HCD noted above.

The total amount of delinquent property taxes, penalties, and interest owed to counties is also unknown, but likely in the tens of millions. Riverside and San Bernardino Counties, both of which have a large number of mobilehome parks, report that there were nearly 11,000 mobilehomes in 2015 with delinquencies that total nearly $24 million. This bill would waive all penalties and interest, and cap the amount of property taxes that must be paid by abatement program participants in exchange for a tax clearance certificate, resulting in significant foregone property taxes and other charges. These losses would be partially mitigated to the extent amounts forgiven under the abatement program would never have been collected. While the net impacts are likely to be significant revenue losses, the bill would also bring some mobilehome owners into compliance, which could have an unknown positive impact on future “in lieu” VLF revenues and property tax collections.

-- END --

SENATE JUDICIARY COMMITTEE

Senator Hannah-Beth Jackson, Chair

2015-2016 Regular Session

Bill No: AB 587 (Author:Chau)

Version: June 20, 2016

Hearing Date: June 28, 2016

Fiscal: Yes

Urgency: No

Consultant: TH

SUBJECT

Mobilehomes: Payments: Nonpayment or Late Payments

DESCRIPTION

This bill establishes, until December 31, 2019, a tax amnesty program for owners of mobilehomes who have not registered their ownership interest with the Department of Housing and Community Development (HCD). This tax amnesty program authorizes HCD to release specified liens imposed and waive all outstanding charges assessed by the department prior to December 31, 2015, as specified, in order to allow an owner to register or transfer registration of a manufactured home or mobilehome, as specified. This bill also alters the content of information to be provided annually to residents of mobilehome parks.

BACKGROUND

Under existing law, mobilehomes are taxed either as vehicles under the Vehicle License Fee program, or as property subject to local property taxes. When sold as new, the Manufactured Housing Act of 1980 (Health & Saf. Code 18000 et seq.) requires mobilehome dealers to register and establish legal title of a mobilehome with HCD in the name of the new owner. HCD issues title to the new registered owner or to the lien holder in cases where the home is financed. Until 2001, HCD used to issue owners of mobilehomes registration decals – much like an automobile’s – which the owner was required to place in a specific location outside the mobilehome. However, in 2000, the Legislature passed AB 984 (Correa, Ch. 23, Stats. 2000), which eliminated this requirement, and instead left to HCD and its inspectors the duty to enforce compliance with titling and registration requirements.

Unlike the formal sale process for real property, transferring ownership of a mobilehome is often done informally, and as a consequence, parties to a sale transaction may not realize that a mobilehome must be re-registered and titled in the name of the new owner or purchaser. Consequently, California now has an unknown number of mobilehomes that are improperly registered or titled, leading to difficulties in collecting property taxes or vehicle license fees from the appropriate party, and obstructing the ability to sell or transfer these homes to new owners unless all past due taxes and fees – which may be the responsibility of another party – are paid in full.

This bill creates an amnesty program that would allow owners of unregistered or untitled mobilehomes to register their property without having to pay the full amount of unpaid taxes and fees. It would authorize HCD to issue new title and registration documents, and for a local tax assessor to issue a tax clearance certificate, when an applicant provides documentation demonstrating ownership of a mobilehome and their date of acquisition, and the applicant pays both the charges assessed by the department between the time the applicant took ownership or December 31, 2015, whichever is later, and the taxes owed from the date of sale, without penalties or interest, not to exceed the amounts attributable one year prior to January 1, 2017. This bill would also modify an annual notice provided to mobilehome park residents by park management educating them on the need to register and title a mobilehome in the name of the new owner upon sale.

CHANGES TO EXISTING LAW

1. Existing law, the Mobilehome Residency Law (MRL), governs the relationship between park owners or managers and the residents and homeowners in mobilehome parks and manufactured housing communities. (Civ. Code Sec. 798 et seq.)

Existing law specifies terms and conditions that must appear in a rental agreement governing a mobilehome. Existing law requires a specified notice to be provided by mobilehome park management annually providing notice of certain rights and responsibilities of parties under the MRL. (Civ. Code Sec. 798.15.)

This bill modifies the content of the above notice to, among other things, state:

• homeowners must pay rent, utility charges, and reasonable incidental service charges in a timely manner. Failure to comply could be grounds for eviction from the park. (Civil Code Section 798.56);
• if you sell your home, you are required to provide a manufactured home and mobilehome transfer disclosure statement to the buyer prior to sale. (Civil Code Section 1102.6d) When a home is sold, the owner is required to transfer the title to the buyer. The sale of the home is not complete until you receive the title from the seller. The buyer must also file paperwork with the Department of Housing and Community Development to register the home in his or her name. (Civil Code Sections 798.70-798.74);
• in California, mobilehome owners must pay annual property tax to the county tax collector or an annual fee in lieu of taxes to the Department of Housing and Community Development (HCD). If you are unsure which to pay, contact HCD. Failure to pay taxes or in lieu fees can have serious consequences, including losing your home at a tax sale; and
• for more information on registration, titling, and taxes, contact: the Department of Housing and Community Development www.hcd.ca.gov (800) 952-8356; County Tax Collector, www.cacttc.org (for listing); or call your local county government.

1. Existing law provides that HCD shall withhold the registration or transfer of registration of any manufactured home, mobilehome, or floating home which is subject to local property taxation, other than a new manufactured home, mobilehome, or floating home for which application is being made for an original registration, until the applicant presents a tax clearance certificate or a conditional tax clearance certificate issued by the tax collector of the county where the manufactured home, mobilehome, or floating home is located. (Health & Saf. Code Sec. 18092.7.)

Existing law provides that nonpayment of specified fees and penalties that are due on a mobilehome, manufactured home, commercial coach, truck camper, or floating home shall constitute a lien in favor of the State of California in the amount owing. Until the amount of the lien is paid to HCD, the department shall not do either of the following:

• amend the permanent title record of the manufactured home, mobilehome, commercial coach, truck camper, or floating home which is the subject of the lien for the purpose of transferring any ownership interest or transferring or creating any security interest in the manufactured home, mobilehome, commercial coach, truck camper, or floating home; or
• issue any duplicate, substitute, or new certificate of title, registration card, or copy of a registration card with respect to the manufactured home, mobilehome, commercial coach, truck camper, or floating home which is the subject of the lien. (Health & Saf. Code Sec. 18116.1.)

This bill states that when application is made to HCD for registration or transfer of registration of a manufactured home or mobilehome, and the applicant is not currently the registered owner, with respect to all charges assessed by the department prior to the date the title or interest in the manufactured home or mobilehome was transferred to the applicant, the department shall release specified liens imposed and waive all outstanding charges assessed by the department, if all of the following requirements are met:

• the applicant provides documentation demonstrating to the satisfaction of the department ownership and the date of acquisition of ownership interest;
• the application is made prior to December 31, 2019;
• the applicant pays 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; and
• the applicant has not previously filed for relief, as specified.

This bill specifies that if the applicant meets the above requirements and the other specified requirements, the department shall waive the outstanding charges, fees, or penalties, amend the title record, and issue a duplicate, substitute, or new certificate of title, registration card, or copy of a registration card with respect to the manufactured home or mobilehome.

This bill states that for specified amounts owing, HCD may establish a long term payment program of up to five years. The department may provide that any amounts owing under the payment program shall constitute a lien in favor of the State of California in the amount owing and shall be paid in full if the manufactured home or mobilehome is subsequently transferred.

This bill specifies that if the manufactured home or mobilehome for which an application has been submitted and approved is subject to local property taxation, the department shall issue a conditional transfer of title. Upon presentation of a completed tax liability certificate, if the applicant meets specified requirements, the department shall amend the title record and issue a duplicate, substitute, or new certificate of title.

1. Existing law directs the county tax collector to issue a tax clearance certificate or a conditional tax clearance certificate when the tax collector finds that no local property tax is due or is likely to become due, or that any applicable local property taxes have been paid or are to be paid in a manner not requiring the withholding of registration or the transfer of registration. Existing law specifies that a tax clearance certificate shall be used to permit registration of used manufactured homes. (Rev. & Tax. Code Sec. 5832.)

This bill states, prior to January 1, 2020, a person with a specified conditional transfer of title may apply to the tax collector to issue either a tax liability or tax clearance certificate. The county tax collector shall issue a tax liability certificate if the person pays the taxes reasonably owed from the date of sale as shown on the conditional transfer of title, without penalties or interest, and not to exceed the amounts attributable one year prior to January 1, 2017.

This bill states that upon issuance of a tax clearance or liability certificate, the applicant shall be listed as the owner of record for all local property tax purposes and the home shall not be subject to lien or seizure based on specified unpaid taxes, penalties, or interest.

This bill does not relieve any owner other than the applicant from tax liability, including penalties and interest, arising from nonpayment prior to the date of sale, or prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant.

This bill makes other conforming changes to existing law.

COMMENT

1. Stated need for the bill

According to the author:

Mobilehomes are an important source of affordable housing statewide. The Department of Housing and Community Development (HCD) is responsible for titling mobilehomes. Mobilehomes that were purchased new after July 1980 are generally subject to local property taxes (LPT). Homes that were purchased new prior to July 1980 are not subject to LPT, but rather an “in lieu” vehicle license fee paid annually to HCD. To transfer title of a mobilehome, an owner on the LPT system must obtain a Tax Clearance Certificate from the County Tax Collector. Similarly, if the mobilehome is on the “in-lieu” system, past due fees must be paid to HCD prior to transfer of title.

Mobilehomes are regularly sold on a somewhat informal basis. For example, a buyer pays cash for the home, obtains a bill of sale, and takes possession of the property. The problem arises when the buyer subsequently tries to transfer title into his or her name and discovers that the previous owner fell behind on their tax bill. If the buyer is unable to pay, then the title cannot transfer. As a result, some buyers are in a situation where they paid for their home but have no meaningful proof of ownership, which can cause a host of other issues such as the inability to legally make repairs to the home.

AB 587 establishes a tax abatement program for mobilehome owners who are unable to transfer title of their homes into their names due to tax delinquencies that may have been incurred by prior owners. The abatement program would run for three years, starting in January 2017. Eligible homeowners would apply for the abatement program with HCD. If a mobilehome is on the local property tax system, then the County Tax Collector would also be involved in processing and approving the tax abatement. AB 587 also refines the exiting title transfer process by requiring sellers to obtain a transfer clearance certificate from HCD (indicating that HCD may legally amend the title).

1. Increasing compliance with title and registration requirements

The three-year tax and fee amnesty program created by this bill would incentivize mobilehome owners lacking legal title to their home to obtain title and begin paying taxes and fees as required by law. The Western Center on Law and Poverty, a co-sponsor of this bill, states:

There is a growing crisis in California: thousands, perhaps tens of thousands, of homeowners who believe they own their manufactured home, but have never had title properly transferred to them. As a result, these homeowners do not have clear title to the homes. In many cases, without his or her name on state and local records, the homeowner is accumulating growing back taxes and fees that could stretch into the thousands of dollars. Without title in their name, these homeowners also face the risk that the prior owner could re-appear and claim ownership. Moreover, they may be prevented from selling, insuring, and obtaining permits to safely maintain their homes.

. . .

A growing number of manufactured homes in California are being transferred without the proper paperwork being filed with HCD to transfer title into the new owner’s name. Whether because of lack of knowledge of the law, fraud by the seller, or other reason, the result is that unpaid taxes and/or fees continue to accumulate. Not only does this expose the new owner to potentially thousands of dollars in taxes and penalties, but it also puts a cloud on the homeowner’s title.

. . .

AB 587 would establish an abatement program to give homeowners an opportunity to bring title into their name without having to pay certain outstanding amounts owing. It also provides the framework for ensuring that in the future, the state and local government has procedures in place to ensure that title is properly transferred when a home is sold.

1. Opposition concerns

The tax amnesty program proposed in this bill would eliminate a potential party from whom HCD or a local tax assessor could collect back property taxes and registration fees, and would relieve current owners of their obligation to pay up to three years’ worth of back taxes and fees. Depending on the level of applicants, this amnesty program could result in the loss of significant revenue to affected counties and the department. The California State Association of Counties, writing in opposition, states:

We recognize that AB 587 would serve as an opportunity for a large number of existing mobilehome owners to come into compliance for registration and tax obligations, despite lacking the necessary documentation to do so under the current system. Any amnesty program requires a balance of losses in light of potential benefits. As such, we respectfully request consideration of the following:

• further narrowing of the amnesty window from three to two years, similar to other tax amnesty programs;
• maintaining a level of obligation for taxes owed and their associated penalties and interest; and
• promoting future compliance for mobilehome owners to remain in good standing for registration and tax obligations.

Staff notes that this bill would not relieve a prior mobilehome owner from their tax liabilities, including penalties and interest, accruing prior to the date of sale, and would not prohibit a county tax collector from collecting delinquent taxes, penalties, or interest from that prior owner.

Support: Cabrillo Wetland Village HOA; Educational Community for Homeowners; Fountain Valley Estates Homeowners Association; GSMOL Chapter 708; GSMOL Chapter 1128; GSMOL Homeowners Association at San Joaquin Village Mobile Park; Las Casas Homeowners Association; Northern Santa Barbara County Manufactured Homeowners Team; Oceanside Manufactured Homeowners Alliance; Orcutt Ranch Home Owners Association; Prothero Homeowners Association; Ranch Club Mobile Estates Homeowner Association; San Luis Obispo Mobilehome Residents Assistance Panel; San Marcos Mobilehome Residents Association; Sandpiper Homeowner’s Association; Santa Cruz County Manufactured/Mobile Homeowners Association; Santee Mobilehome Owner’s Action Committee; Sea Oaks Mobilehome Park; Sonoma Valley GSMOL; Trico Mobile Estates HOA; 295 Individuals

Opposition: California Association of County Treasurers and Tax Collectors; California State Association of Counties; Rural County Representatives of California

HISTORY

Source: California Rural Legal Assistance Foundation; Golden State Manufactured Home Owner’s League (GSMOL); Western Center on Law and Poverty

Related Pending Legislation: SB 434 (Allen, 2015) would require the assessor to notify the Department of Housing and Community Development (HCD), the legal owner, and each assessee whose manufactured home is to be placed on the local assessment role. This bill would also require HCD to transfer a manufactured home that is subject to the vehicle license fee to local property taxation when it is found that the home has been rebuilt and is no longer mobile. This bill is pending in the Assembly Committee on Housing and Community Development.

Prior Legislation:

AB 999 (Daly, Ch. 376, Stats. 2015) amended the Mobilehome Residency Law to, among other things, authorize the management of a mobilehome park to enforce a warehouse lien and to designate a mobilehome for disposal without requiring the management or other person enforcing the lien to pay past or current vehicle license fees or to obtain a tax clearance certificate. This bill also authorized the management of a mobilehome park to dispose of an abandoned mobilehome and its contents without requiring the management to pay past or current vehicle license fees or to obtain a tax clearance certificate.

AB 1457 (Keeley, Ch. 772, Stats. 2001) relieved certain mobilehome park residents of additional property tax liability for escape assessments when the assessor failed to act, and forgave certain outstanding tax bills, but prohibited refunds.

AB 984 (Correa, Ch. 23, Stats. 2000) See Background.

SB 415 (Craven, Ch. 506, Stats. 1991) required that unless specified liens in favor of the State of California are paid to HCD, the department is prohibited from amending the permanent title record of a commercial coach, truck camper, or floating home which is the subject of the lien for the purpose of transferring any ownership interest or transferring or creating any security interest thereon and is prohibited from issuing any duplicate, substitute, or new certificate of title or registration card.

AB 2227 (Mays, Ch. 796, Stats. 1991) provides for a system of taxing manufactured and mobilehomes first sold as new on or after July 1, 1980.

Prior Vote:

Senate Transportation and Housing Committee (Ayes 10, Noes 0)

Assembly Floor (Ayes 78, Noes 0)

Assembly Appropriations Committee (Ayes 17, Noes 0)

Assembly Judiciary Committee (Ayes 10, Noes 0)

Assembly Housing and Community Development Committee (Ayes 7, Noes 0)

**************

SENATE COMMITTEE ON TRANSPORTATION AND HOUSING

Senator Jim Beall, Chair

2015 - 2016 Regular

Bill No: Hearing Date: 6/14/2016

SUBJECT:

DIGEST: This bill creates an abatement program for mobilehome owners who cannot transfer title into their names due to delinquent taxes and fees that may have been incurred by prior owners.

ANALYSIS:

Existing law:

1. Requires mobilehome park management, prior to February 1 of each year, to provide a notice to all homeowners which contains, among other things, the following:
2. The Mobilehome Residency Law establishes the rights and responsibilities of homeowners and park management and that a copy can be obtained by management at no charge.
3. A list of rights and responsibilities for homeowners and park management, including but not limited to the following:
   1. Management may require certain upgrades
   2. The sale of a mobilehome
   3. Management’s rights to enter the space upon which a mobilehome resides and for what purpose
   4. Rules and regulations for improvements or alterations to a mobilehome
4. Requires mobilehomes sold as new prior to July 1, 1980, to pay a vehicle license fee (VLF), and requires annual payment to the Department of Housing and Community Development (HCD).
5. Provides that non-payment of the VLF constitutes a lien on the mobilehome, and prohibits HCD from issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the mobilehome that is the subject of that lien.
6. Provides that mobilehomes not subject to the VLF are subject to local property tax (LPT) until the applicant presents a tax clearance certificate (TCC) or conditional TCC issued by the county tax collector.
7. Requires the county tax collector to issue a TCC to a mobilehome owner if specified requirements are met.

1. Provides that a TCC may indicate that no LPT is due or is likely to become due, or that any applicable LPT has been paid or will be paid in a manner not requiring the withholding of registration or the transfer of registration.
2. Provides that LPT on unsecured property, including mobilehomes, are transferred from the secured roll to the unsecured roll of the corresponding year by the county auditor and are collected in the same manner as other delinquent taxes on the unsecured roll.
3. Requires specified information to be included in a rental agreement between the management and the homeowner, establishing the terms and conditions of a park tenancy.
4. Permits the management to require the right of prior approval of a purchaser of a mobilehome that will remain in the park and may require that the selling homeowner give notice of the sale to the management before the close of the sale.
5. Authorizes the management of a mobilehome park to terminate a tenancy for failure of the homeowner or resident to comply with a local ordinance or state law or regulation relating to mobilehomes within a reasonable time after the homeowner receives a notice of noncompliance from the appropriate governmental agency.
6. Prohibits any person to use or cause to be used, or permit to be used for occupancy, a mobilehome that does not conform to HCD’s registration requirements.
7. Reinstates the State Controller’s Property Tax Postponement Program, which allows senior, blind, and disabled citizens with an annual household income of $35,500 or less and 40% equity in their homes to apply to defer payment of property taxes on their principal residence. Applications may be filed with the State Controller's Office beginning September 1, 2016.
8. Requires a tenancy to be terminated by the management for failure of the homeowner or resident to comply with a state law or regulation within a reasonable amount of time after the homeowner receives a notice of noncompliance from the appropriate governmental agency.

This bill creates an abatement program for mobilehome owners who cannot transfer title into their names due to delinquent taxes and fees that may have been incurred by prior owners. Specifically, this bill:

1. Amends the Management Notice to All Homeowners in the following ways:
2. Removes information regarding management’s rights to require certain upgrades; rights regarding the sale of a mobilehome; management’s rights to enter the space upon which a mobilehome resides and for what purpose; and the rules and regulations for improvements or alterations to a mobilehome.
3. Adds that when a mobilehome is sold, the owner is required to transfer the title to the buyer. The sale of the home is not complete until you receive the title from the seller. The buyer must also file paperwork with HCD.
4. Adds that in California, mobilehome owners must pay annual property tax to the county tax collector fee in lieu of taxes to HCD. If a homeowner is unsure which to pay, contact HCD. Failure to pay taxes or in lieu fees can have serious consequences, including losing your home at a tax sale.
5. Adds that information on registration, titling, and taxes, can be found at the HCD web site and provides a phone number, provides the web site for a listing of the county tax collector, and instructs homeowners to call the local county government.
6. Creates an abatement process for mobilehome owners if the following requirements are met:
7. The applicant is not currently the registered owner.
8. The applicant provides documentation demonstrating ownership and the date of acquisition of ownership interest, to HCD’s satisfaction.
9. The application is made prior to December 31, 2019.
10. The applicant pays any charges assessed by HCD 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.
11. Any lien under the Property Tax Postponement (PTP) program has been satisfied.
12. The applicant has not previously filed for relief under this section.
13. Requires HCD to waive the outstanding charges, fees, or penalties, amend the title record, and issue a duplicate, substitute, or new certificate of title, registration card, or copy of a registration card, if the applicant meets the requirements of the abatement program and is subject to the VLF.
14. Provides that HCD may establish a long-term payment program of up to five years, and may take out a lien in favor of the state in the amount owing after the applicant takes ownership, which must be paid in full if the mobilehome is later transferred. Failure to make payments required by the plan is a violation of the program and HCD may suspend, revoke, or cancel the certificate of title.
15. Provides that, if the applicant is eligible for the abatement program and the mobilehome is subject to the LPT, HCD must issue a conditional transfer of title.
16. Requires HCD to amend the title record and issue a duplicate, substitute, or new certificate of title if the applicant presents a completed tax liability certificate and meets the requirement of the abatement program.
17. Requires a county tax collector to issue a tax liability or tax clearance certificate to a person with a conditional transfer of title who applies for the certificate prior to January 1, 2019, and pays the reduced taxes under the abatement program. The reduced taxes include those reasonably owed from the date of sale as shown on the conditional transfer of title without penalties or interest, and not to exceed the amounts attributable one year prior to January 1, 2016.
18. Provides that upon the issuance of a tax liability certificate, the applicant shall be listed as the owner of record for all local property tax purposes and the home shall not be subject to lien or seizure based on any taxes abated pursuant to this program.
19. Provides that the abatement program does not relieve any owner other than the applicant from tax liability, including penalties and interest, arising from the non-payment prior to the date of sale. The abatement program does not prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant.
20. Removes the provision that is unlawful for any person to use or permit a mobilehome to be used if the mobilehome does not conform with HCDs registration requirements.
21. Provides that on or after January 1, 2020, it is unlawful for any person to use, cause, or permit to be used for occupancy, any mobilehome, wherever the mobilehome is located, that does not conform to HCDs registration requirements, provided that HCD has provided notice to the occupant of the registration requirements and any registration fees due.

COMMENTS:

1. Purpose of the bill. According to the author, the problem this bill seeks to address has been festering for more than 30 years. There are thousands, perhaps tens of thousands, of homeowners who believe they own their homes, but never had title properly transferred to them. Mobilehomes are an important source of affordable housing statewide and are regularly sold on an informal basis. For example, a buyer pays cash for the home, obtains a bill of sale, and takes possession of the property. The problem arises when the buyer subsequently tries to transfer title into his or her name and discovers that the prior owner fell behind on their tax bill. If the buyer is unable to pay, the title cannot transfer. As a result, some buyers are in a situation where they paid for their home but have no meaningful proof of ownership, which can cause a host of other issues, such as the inability to legally make repairs to the home.

This bill creates a tax abatement program for mobilehome owners who are unable to transfer title of their home into their name due to tax delinquencies incurred by prior owners. The program would run for three years, beginning January 2017, and eligible homeowners would apply through HCD.

1. Background. HCD is responsible for titling and registering mobilehomes. Mobilehomes purchased before July 1, 1980, are treated as vehicles and subject to a VLF rather than an LPT. Mobilehomes purchased after July 1, 1980, however, are subject to LPT. Before transferring title of a mobilehome, a buyer of a mobilehome subject to LPT must obtain a TCC from the county tax collector, indicating that all property taxes have been paid. If a mobilehome is subject to VLF, the buyer must pay all fees and penalties to HCD before title can be transferred. Non-payment of VLF constitutes a lien on the mobilehome in favor of the state, and nonpayment of LPT means the county tax collector can pursue collection of the delinquent LPT in the same way as other delinquent taxes on the unsecured roll. If either of these situations arises, HCD cannot amend the title to reflect the new owner’s name, and therefore the new owner cannot obtain proof of ownership over the home.

Without proper title to a mobilehome, a buyer may face a number of issues. Current law provides that the buyer may be subject to eviction from a mobilehome park because parks are prohibited from renting to homes that do not conform to HCD’s registration requirements. Additionally, buyers cannot legally make repairs to the home, insure their home, or transfer ownership to another person.

1. Widespread problem. Buying and selling mobilehomes often transpires informally, which means that buyers and sellers may not be aware of delinquent taxes and fees that prevent the transfer of title. Presently, there are few notification requirements for VLF delinquencies, and a buyer may only become aware of a delinquency when he or she attempts to transfer title of an already purchased mobilehome. If a seller does not pay these delinquent fees and a buyer is unable to do so, there is little else the buyer can do.

This abatement program allows a buyer to transfer title in his or her name in instances where the mobilehome is subject to delinquent fees or taxes. For mobilehomes subject to VLF, applicants must first prove ownership to HCD and, upon the payment of reduced charges assessed by HCD or entry into a payment plan, title could transfer. For mobilehomes subject to LPT, HCD would issue the applicant a “conditional title” that is then taken to the county tax collector. Once the applicant pays a reduced LPT pursuant to the abatement program, the tax collector would update their property tax records and issue a tax liability certificate. This tax liability certificate would permit HCD to transfer title.

The abatement program would not relieve any prior owners from liability for the non-payment of taxes, and does not prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant. The bill further clarifies that after January 1, 2020, it will be unlawful for anyone to use a mobilehome that does not conform to HCD’s registration requirements, provided that HCD has provided notice to the occupant of the registration requirements and any registration fees due.

Current law permits mobilehome park owners to evict a tenant for failure to abide by state law, such as properly titling a mobilehome. To encourage owners to come forward and utilize this program, this bill removes the provision that makes it unlawful for a person to fail to conform with HCD’s registration requirements and instead states that on or after January 1, 2020, it is unlawful for any person to fail to conform to HCD’s registration requirements, provided that HCD provided that the department has provided notice to the occupant of the registration requirements any fees due.

1. Opposition. The California Association of County Treasurers and Tax Collectors (CATTC) opposes this bill unless amended to remove any abatement of taxes, which is the central purpose of the bill.  CATTC disputes that people purchasing mobilehomes in California do not understand the necessary steps to property transfer title and ownership of mobilehomes.  CATTC contends that by removing a county’s ability to enforce tax collection on taxes in arrears and assess penalties in interest, the bill would remove the fiscal incentive to pay taxes in a timely manner. CATTC proposes reducing the length of the program to two years, requiring the payment of overdue taxes, and permitting tax collectors to charge a fee for processing paperwork associated with the program.

The Western Manufactured Housing Communities Association (WMA) opposes this bill unless amended because it maintains the responsibility for reporting ownership transfers should lie with mobilehome owners and HCD, not with mobilehome park owners. WMA is also concerned that the provisions in the bill that reference evictions create a responsibility on park management to police residents for inadequate restrictions, and fear that these provisions will require park management to evict residents based on their status with HCD.

1. Double-referred. This bill has been referred to both this committee and the Senate Judiciary Committee.

Assembly Votes:

Floor: 78-0

Appr: 17-0

Jud: 10-0

H&CD: 7-0

FISCAL EFFECT: Appropriation: No Fiscal Com.: Yes Local: Yes

POSITIONS: (Communicated to the committee before noon on Wednesday,

June 8, 2016.)

SUPPORT:

California Rural Legal Assistance Foundation (co-sponsor)

Golden State Manufactured-Home Owners League (co-sponsor)

Western Center on Law and Poverty (co-sponsor)

Cabrillo Wetland Village HOA, Inc.

Educational Community for Homeowners

Fountain Valley Estates Homeowners Association

Golden State Manufactured-home Owners League, Chapter 708

Golden State Manufactured-home Owners League, Chapter 776

Golden State Manufactured-home Owners League, Chapter 1128

Golden State Manufactured-home Owners League, Sonoma Valley

Los Casas Homeowner's Association

Northern Santa Barbara County Manufactured Homeowners Team

Oceanside Manufactured Homeowners Alliance

Orcutt Ranch Home Owners Association

Prothero Mobile Estates Homeowners’ Association

Ranch Club Homeowners Association

San Joaquin Village Mobile Park Homeowners Association

San Louis Obispo Mobilehome Residents Assistance Panel

San Marcos Mobilehome Residents Association

Santa Cruz County Manufactured/Mobile Homeowners Association

Santee Mobile Home Owner’s Action Committee

Sea Oaks Mobilehome Park Homeowners Association

Sierra Homeowners Association

Trico Mobile Estates Homeowners Association

188 individuals

OPPOSITION:

California Association of County Treasurers and Tax Collectors

Western Manufactured Housing Communities Association

-- END --

SENATE COMMITTEE ON TRANSPORTATION AND HOUSING

Senator Jim Beall, Chair

2015 - 2016 Regular

Bill No: AB 587 Hearing Date: 6/30/2015

SUBJECT: Mobilehomes: payments: nonpayment or late payments

DIGEST: This bill creates an abatement program for mobilehome owners who cannot transfer title into their names due to delinquent taxes and fees that may have been incurred by prior owners.

ANALYSIS:

Existing law:

1. Requires mobilehomes sold as new prior to July 1, 1980, to pay a vehicle license fee (VLF) and requires annual payment to the Department of Housing and Community Development (HCD).

2. Provides that non-payment of the VLF constitutes a lien on the mobilehome, and prohibits HCD from issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the mobilehome that is the subject of that lien.

3. Provides that mobilehomes not subject to the VLF are subject to local property tax (LPT) until the applicant presents a tax clearance certificate (TCC) or conditional TCC issued by the county tax collector.

4. Requires the county tax collector to issue a TCC to a mobilehome owner if specified requirements are met.

5. Provides that a TCC may indicate that no LPT is due or is likely to become due, or that any applicable LPT has been paid or will be paid in a manner not requiring the withholding of registration or the transfer of registration.

6. Provides that LPT on unsecured property, including mobilehomes, are transferred from the secured roll to the unsecured roll of the corresponding year by the county auditor and are collected in the same manner as other delinquent taxes on the unsecured roll.

7. Requires specified information to be included in a rental agreement between the management and the homeowner, establishing the terms and conditions of a park tenancy.

8. Permits the management to require the right of prior approval of a purchaser of a mobilehome that will remain in the park and may require that the selling homeowner give notice of the sale to the management before the close of the sale.

9. Authorizes the management of a mobilehome park to terminate a tenancy for failure of the homeowner or resident to comply with a local ordinance or state law or regulation relating to mobilehomes within a reasonable time after the homeowner receives a notice of noncompliance from the appropriate governmental agency.

10. Prohibits any person to use or cause to be used, or permit to be used for occupancy, a mobilehome that does not conform to HCD’s registration requirements.

11. Reinstates the State Controller's Property Tax Postponement Program, which allows senior, blind, and disabled citizens with an annual household income of $35,500 or less and 40% equity in their homes to apply to defer payment of property taxes on their principal residence. Applications may be filed with the State Controller's Office beginning September 1, 2016.

This bill creates an abatement program for mobilehome owners who cannot transfer title into their names due to delinquent taxes and fees that may have been incurred by prior owners. This bill also establishes notification requirements for the transfer of any ownership interest or transferring or creating any security interest in a mobilehome.

1) Abatement process

1. Creates an abatement process for mobilehome owners if the following requirements are met:

• The applicant is not currently the registered owner;

• The applicant provides documentation demonstrating ownership and the date of acquisition of ownership interest, to HCD’s satisfaction;

• The application is made prior to December 31, 2018;

• The applicant pays any charges assessed by HCD during the period between the time the applicant took ownership interest or December 31, 2014, whichever is later, and the time the applicant applies for relief;

• Any lien under the Property Tax Postponement (PTP) program has been satisfied; and

• The applicant has not previously filed for relief under this section.

2. HCD shall waive the outstanding charges, fees, or penalties, amend the title record, and issue a duplicate, substitute, or new certificate of title, registration card, or copy of a registration card, if the applicant meets the requirements of the abatement program and is subject to the VLF.

3. Provides that HCD may establish a long-term payment program of up to five years, and may take out a lien in favor of the state in the amount owing after the applicant takes ownership, which must be paid in full if the mobilehome is later transferred. Failure to make payments required by the plan is a violation of the program and HCD may suspend, revoke, or cancel the certificate of title.

4. Provides that, if the applicant is eligible for the abatement program and the mobilehome is subject to the LPT, HCD must issue a conditional transfer of title.

5. Requires HCD to amend the title record and issue a duplicate, substitute, or new certificate of title if the applicant presents a completed tax liability certificate and meets the requirement of the abatement program.

6. Requires a county tax collector to issue a tax liability or tax clearance certificate to a person with a conditional transfer of title who applies for the certificate prior to January 1, 2019, and pays the reduced taxes under the abatement program. The reduced taxes include those reasonably owed from the date of sale as shown on the conditional transfer of title without penalties or interest, and not to exceed the amounts attributable one year prior to January 1, 2016.

7. Provides that upon the issuance of a tax liability certificate, the applicant shall be listed as the owner of record for all local property tax purposes and the home shall not be subject to lien or seizure based on any taxes abated pursuant to this program.

8. Provides that the abatement program does not relieve any owner other than the applicant from tax liability, including penalties and interest, arising from the non-payment prior to the date of sale. The abatement program does not prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant.

2) Notification requirements — transferor/owner

1. Requires a registered owner to apply to HCD for a transfer clearance certificate indicating HCD may amend the title and transfer the registration of the mobilehome, before transferring any ownership interest or transferring or creating any security interest in the mobilehome.

2. The transferor shall notify HCD within 20 days whenever any title or interest in a mobilehome is transferred to another person. The transferor shall provide the interest transferred and the party to whom it was transferred.

3) Notification requirements — HCD

1. Requires HCD to issue a transfer clearance certificate to a registered owner upon application if HCD determines that it is not prohibited by law from amending the title and transferring the mobilehome registration. The certificate will expire 90 days from the date of issuance.

2. Requires HCD to notify the transferee of the obligation of and procedure for titling and registering the home upon notification of any transfer of any ownership interest or transferring or creating any security interest in a mobilehome. If after 90 days the transferee has not complied with titling and registration, HCD shall notify the transferee and, if the mobilehome is located in a mobilehome park, the park management of the transferee’s failure to comply.

4) Notification requirements — mobilehome park management

1. Requires the rental agreement between the management and the homeowner to contain a provision stating that, prior to transferring any ownership interest in the mobilehome, the management may require proof of registration as owner and a copy of a TCC issued by HCD.

2. Permits the management to require the selling homeowner to give proof of registration as owner and a copy of the TCC issued by HCD.

3. Requires management to notify HCD of the sale of a home by providing the name of the transferor, the name of the transferee, and the address or location of the home, if the management approves a prospective homeowner who is purchasing a home that will stay in the park and enters a lease agreement with the prospective homeowner.

4. Requires the owners of a mobilehome park to notify HCD within 20 days whenever any title or interest of a registered owner of a mobilehome located within a mobilehome park is transferred to another person or entity. The owner shall provide the name of the transferor, the name of the transferee, and the address or location of the home.

5) Eviction protections

1. Prohibits eviction from a mobilehome park for nonconformance with the registration and titling requirements of state law when an application for the abatement program is filed before January 1, 2019, and the nonconformance occurred prior to January 1, 2017.

COMMENTS:

Purpose of the bill. According to the author, the problem this bill seeks to address has been festering for more than 30 years. There are thousands, perhaps tens of thousands, of homeowners who believe they own their homes, but never had title properly transferred to them. Mobilehomes are an important source of affordable housing statewide and are regularly sold on an informal basis. For example, a buyer pays cash for the home, obtains a bill of sale, and takes possession of the property. The problem arises when the buyer subsequently tries to transfer title in his or her name and discovers that the prior owner fell behind on their tax bill. If the buyer is unable to pay, the title cannot transfer. As a result, some buyers are in a situation where they paid for their home but have no meaningful proof of ownership, which can cause a host of other issues such as the inability to legally make repairs to the home.

This bill creates a tax abatement program for mobilehome owners who are unable to transfer title of their home into their name due to tax delinquencies incurred by prior owners. The program would run for three years, beginning January 2016, and eligible homeowners would apply through HCD. This bill also creates a moratorium on evictions, coinciding with the abatement program, based on lack of accurate title, to encourage owners to come forward.

Background. HCD is responsible for titling and registering mobilehomes. Mobilehomes purchased before July 1, 1980, are treated as vehicles and subject to a VLF rather than an LPT. Mobilehomes purchased after July 1, 1980, however, are subject to LPT. Before transferring title of a mobilehome, a buyer of a mobilehome subject to LPT must obtain a TCC from the county tax collector indicating that all property taxes have been paid. If a mobilehome is subject to VLF, the buyer must pay all fees and penalties to HCD before title can be transferred. Non-payment of VLF constitutes a lien on the mobilehome in favor of the state, and nonpayment of LPT means the county tax collector can pursue collection of the delinquent LPT in the same way as other delinquent taxes on the unsecured roll. If either of these situations arises, HCD cannot amend the title to reflect the new owner’s name, and therefore the new owner cannot obtain proof of ownership over the home.

Without proper title to a mobilehome, a buyer may face a number of issues. Current law provides that the buyer may be subject to eviction from a mobilehome park because parks are prohibited from renting to homes that do not conform to HCD’s registration requirements. Additionally, buyers cannot legally make repairs to the home, insure their home, or transfer ownership to another person.

Widespread problem. Buying and selling mobilehomes often transpires informally, which means that buyers and sellers may not be aware of delinquent taxes and fees that prevent the transfer of title. Presently, there are few notification requirements for VLF delinquencies, and a buyer may only become aware of a delinquency when he or she attempts to transfer title of an already purchased mobilehome. If a seller does not pay these delinquent fees and a buyer is unable to do so, there is little else the buyer can do.

This abatement program allows a buyer to transfer title in his or her name in instances where the mobilehome is subject to delinquent fees or taxes. For mobilehomes subject to VLF, applicants must first prove ownership to HCD and, upon the payment of reduced charges assessed by HCD or entry into a payment plan, title could transfer. For mobilehomes subject to LPT, HCD would issue the applicant a “conditional title” that is then taken to the county tax collector. Once the applicant pays a reduced LPT pursuant to the abatement program, the tax collector would update their property tax records and issue a tax liability certificate. This tax liability certificate would permit HCD to transfer title. The abatement program would not relieve any prior owners from liability for the non-payment of taxes, and does not prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant.

Going forward, this bill establishes reporting requirements on owners or transferors, HCD, and mobilehome park owners. This will help ensure the state maintains accurate records of mobilehome ownership and encourage proper titling of homes when sold. Additionally, this will ensure the state and county receive adequate fees and taxes.

Current law permits mobilehome park owners to evict a tenant for failure to abide by state law, such as property titling a mobilehome. To encourage owners to come forward and utilize this program, this bill creates a moratorium on evictions based upon lack of title, if the owner applies for the program and completes the title transfer in time.

Opposition. The California Association of County Treasurers and Tax Collectors (CATTC) opposes this bill unless amended to remove any abatement of taxes, which is the central purpose of the bill.  CATTC disputes that people purchasing mobilehomes in California do not understand the necessary steps to property transfer title and ownership of mobilehomes.  CATTC contends that removing a county’s ability to enforce tax collection on taxes in arrears and assess penalties in interest, the bill would remove the fiscal incentive to pay taxes in a timely manner. CATTC proposes reducing the length of the program to two years, requiring the payment of overdue taxes, and permitting tax collectors to charge a fee for processing paperwork associated with the program.

The Western Manufactured Housing Communities Association (WMA) opposes this bill unless amended because it maintains the responsibility for reporting ownership transfers should lie with mobilehome owners and HCD, not with mobilehome park owners. WMA is also concerned that the provisions in the bill that reference evictions create a responsibility on park management to police residents for inadequate restrictions, and fear that these provisions will require park management to evict residents based on their status with HCD.

Double-referred. This bill has been referred to both this committee and the Senate Judiciary Committee.

FISCAL EFFECT: Appropriation: No Fiscal Com.: Yes Local: Yes

POSITIONS: (Communicated to the committee before noon on Wednesday,

June 24, 2015.)

SUPPORT:

California Rural Legal Assistance Foundation (co-sponsor)

Golden State Manufactured-Home Owners League (co-sponsor)

Western Center on Law and Poverty (co-sponsor)

Cabrillo Wetland Village HOA, Inc.

Educational Community for Homeowners

Fountain Valley Estates Homeowners Association

Golden State Manufactured-home Owners League, Chapter 708

Golden State Manufactured-home Owners League, Chapter 776

Golden State Manufactured-home Owners League, Chapter 1128

Golden State Manufactured-home Owners League, Sonoma Valley

Los Casas Homeowner's Association

Northern Santa Barbara County Manufactured Homeowners Team

Oceanside Manufactured homeowners Alliance

Orcutt Ranch Home Owners Association

Prothero Mobile Estates Homeowners’ Association

Ranch Club Homeowners Association

San Joaquin Village Mobile Park Homeowners Association

San Louis Obispo Mobilehome Residents Assistance Panel

San Marcos Mobilehome Residents Association

Santa Cruz County Manufactured/Mobile Homeowners Association

Santee Mobile Home Owner’s Action Committee

Sea Oaks Mobilehome Park Homeowners Association

Sierra Homeowners Association

Trico Mobile Estates Homeowners Association

188 individuals

OPPOSITION:

California Association of County Treasurers and Tax Collectors

Western Manufactured Housing Communities Association

-- END --

ASSEMBLY THIRD READING

ATR Bill Id:AB 587

Author:(Chau)

As Amended Ver:April 30, 2015

2/3 vote

SUMMARY: Creates a tax abatement program for mobilehome owners who cannot transfer title into their names due to delinquent taxes and fees that may have been incurred by prior owners. Specifically, this bill:

1. Creates a tax abatement program for mobilehome owners meeting the following requirements:

   1. The applicant applies for the abatement program with the Department of Housing and Community Development (HCD) prior to December 31, 2018;

   2. The applicant is not currently the registered owner;

   3. The applicant provides satisfactory documentation demonstrating the date of acquisition of ownership interest in the mobilehome;

   4. The applicant pays any charges assessed by HCD during the period between the time the applicant took ownership interest or December 31, 2014, whichever is later, and the time the applicant applies for the abatement program;

   5. If the applicant's mobilehome is on the local property tax (LPT) system, the applicant must pay the taxes reasonably owed from the date of sale of the mobilehome, without penalties or interest, but not to exceed the amounts attributable one year prior to January 1, 2016; and

   6. The applicant is in compliance with other registration and titling requirements not related to nonpayment or late payment of the HCD charges related to registration and titling.

2. Provides that, if the applicant meets the requirements of the abatement program, HCD must release any lien related to those charges, issue a duplicate or new certificate of title or registration card, and amend the title record of the mobilehome.

3. Provides that HCD may establish a long-term payment program of up to five years, and may take out a lien in favor of the state in the amount owing which must be paid in full if the mobilehome is later transferred.

4. Provides that, if an abatement program participant is on a long term payment plan with HCD, failure to make the payments required by the plan is a violation of the program and HCD may suspend, revoke, or cancel the certificate of title.

5. Provides that, if the applicant is eligible for the abatement program and the mobilehome is subject to LPT, HCD must issue a conditional transfer of title.

6. Requires 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, 2019 and pays the reduced taxes under the abatement program.

7. Provides that upon issuance of a tax liability certificate, the applicant must be listed as the owner of record for all local property tax purposes and the home is not subject to lien or seizure based on any taxes abated pursuant to the program.

8. Provides that the abatement program does not relieve any owner other than the applicant from tax liability, including penalties and interest, arising from nonpayment prior to the date of sale to the applicant, or prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant.

9. Prohibits eviction from a mobilehome park for nonconformance with the registration and titling requirements of state law when an application for the abatement program is filed prior to January 1, 2019, and title is transferred within one year of the filing date.

10. Provides that a park owner may allow a resident not in compliance with the State registration requirements to occupy a mobilehome if the resident applies for the abatement program prior to January 1, 2019, and title is transferred within one year of the filing date.

11. Provides that if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made.

12. Provides that no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

FISCAL EFFECT: According to the Assembly Committee on Appropriations:

1. Significant costs to HCD of $360,000 (Mobilehome Manufactured Home Revolving Fund) in 2015-16, 2016-17, and 2017-18 to fund five positions to process the anticipated increase in applications. HCD estimates approximately 100,000 mobilehome owners could be eligible to participate in the tax abatement program. If 10% of those eligible participate each year, 30,000 additional applications for registration and titling will be generated over the three-year period.

2. Lost property tax revenues to local taxing entities, potentially in the low millions of dollars, resulting from the abatement program provisions that cap the amount of delinquent property taxes owed and waive interest and penalties. These losses are not reimbursable under the bill. Staff notes that not all past taxes are forgiven, but rather a portion of the taxes accrued by the current owner (applicant). Past owners are still liable for their taxes and penalties owed.

3. Potentially reimbursable costs to county tax collectors to implement the program.

COMMENTS:

Background: HCD is responsible for the titling and registration of mobilehomes. Homes that were purchased new prior to July 1, 1980 were treated as vehicles and not subject to LPT, but rather to an "in lieu" vehicle license registration fee (VLF) paid annually to HCD. Mobilehomes that were purchased after July 1, 1980 are generally subject to LPT. Homeowners have the option to voluntarily transfer their homes from the VLF system to the LPT system, but not vice-versa.

Prior to transferring title of a mobilehome, a buyer of a home on the LPT system must obtain a tax clearance certificate (TCC) from the county tax collector indicating that all property taxes have been paid. Similarly, if the mobilehome is on the VLF system, all past due fees and penalties must be paid to HCD prior to transfer of title, as well as a use tax. Regardless of whether a mobilehome is on the VLF or LPT system, delinquent fees or taxes prevent HCD from amending the title of that home. If a buyer cannot pay, and the seller will not pay or cannot be located, the buyer is left without legal proof of ownership of the home, and HCD, the county tax collector, and the county tax assessor may not have up-to-date ownership information for the home. Nonconformance with HCD's titling requirements can cause a number of issues. It could be the basis of an eviction from a mobilehome park, as parks are prohibited from allowing homes that do not conform to HCD's registration requirements in a park. It also prevents owners from legally making repairs to the home, insuring the home, and from transferring ownership of the home to another party.

Purpose of this bill: According to the author, the problem that this bill seeks to address has been festering for over 30 years. There are thousands, perhaps tens of thousands, of homeowners who believe they own their homes, but never had title properly transferred to them. The author contends that "[m]obilehomes are an important source of affordable housing statewide, and these homes are regularly sold on a somewhat informal basis. For example, a buyer pays cash for the home, obtains a bill of sale, and takes possession of the property. The problem arises when the buyer subsequently tries to transfer title into his or her name and discovers that the previous owner fell behind on their tax bill. If the buyer is unable to pay, then the title cannot transfer. As a result, some buyers are in a situation where they paid for their home, but have no meaningful proof of ownership, which can cause a host of other issues such as the inability to legally make repairs to the home."

This bill creates an abatement program to address the situation where a buyer has already purchased a mobilehome, but is unable to transfer title into his or her name due to delinquent fees or taxes. Nonpayment of VLF constitutes a lien on the mobilehome in favor of the state. Nonpayment of LPT means the county tax collector may pursue collection of the delinquent LPT in the same manner as other delinquent taxes on the unsecured roll. Both of these scenarios prevent HCD from amending the title into the new owner's name. If the buyer cannot pay the delinquent charges associated with the home, and the seller does not agree to pay or cannot be located, then the buyer cannot obtain legal ownership.

Due to the sometimes informal nature of mobilehome sales, buyers and sellers may not be aware that delinquent taxes and fees prevent title from transferring. Sellers may not even be aware that a delinquency exists because of, for example, limited notification requirements for VLF delinquencies, or outdated ownership information at the county or state level. In these situations, a buyer may only become aware of the delinquency when he or she tries to transfer title at HCD. If a seller does not pay the delinquent fees or taxes and associated penalties, and the buyer cannot pay them but has already purchased the mobilehome, they are left with few options other than to keep the home with an outdated title.

The three-year abatement program proposed by this bill would reduce specified past due taxes and fees by capping the amount owed and waiving penalties and interest. According to the author, this would encourage homeowners with outdated title to come forward and apply to transfer title into their names, thereby updating state and county records to ensure accurate VLF and LPT billing in the future.

Applicants for the abatement program would first be required to prove ownership to the satisfaction of HCD and, upon payment of any reduced charges assessed by HCD, or entry into a payment plan, title would transfer for homes on the VLF system. For homes on the LPT system, HCD would issue an applicant a "conditional title" which the applicant would then bring to their local county tax collector. Once the applicant pays the reduced LPT due under the abatement program, the tax collector would update their property tax records and issue a tax liability certificate, which would perfect the transfer of title once filed with HCD. The abatement program does not relieve any owner other than the applicant from tax liability arising from nonpayment prior to the date of sale to the applicant, so a county tax collector would still have the ability to collect these amounts, including fees and penalties, from any owner other than the applicant.

To further encourage owners to come forward, the bill also creates a moratorium on evictions, coinciding with the abatement program, based on lack of accurate title if the resident has applied for the abatement program and completes the title transfer within a specified time.

Analysis Prepared by: Rebecca Rabovsky / H. & C.D. / (916) 319-2085 FN: 0000615

Date of Hearing: May 13, 2015

ASSEMBLY COMMITTEE ON APPROPRIATIONS

Jimmy Gomez, Chair

ABPCA Bill Id:AB 587

Author:(Chau) – As Amended Ver:April 30, 2015

Urgency: No State Mandated Local Program: Yes Reimbursable: Yes

SUMMARY:

This bill establishes a tax abatement program until 2019, allowing mobilehome owners to bring their title into compliance without having to pay all of the past due taxes and fees on the home, often accrued by a previous owner. The bill also creates a temporary moratorium, coinciding with the abatement program, on evictions that are based on lack of accurate title, as long as the park resident has applied for the abatement program and completes the title transfer within a specified time.

FISCAL EFFECT:

1. Significant costs to HCD of $360,000 (Mobilehome Manufactured Home Revolving Fund) in 2015-16, 2016-17, and 2017-18 to fund five positions to process the anticipated increase in applications. HCD estimates approximately 100,000 mobilehome owners could be eligible to participate in the tax abatement program. If 10% of those eligible participate, 30,000 additional applications for registration and titling will be generated over the 3-year period.

2. Foregone property tax revenues to local taxing entities, unknown but potentially in the low millions of dollars, resulting from the abatement program provisions that cap the amount of delinquent property taxes owed and waive interest and penalties. These losses are not reimbursable under the bill. Staff notes that not all past taxes are forgiven under this bill, but rather only a portion of the taxes accrued by the current owner (applicant). Past owners are still liable for their taxes and penalties owed.

3. Potentially reimbursable costs to county tax collectors to implement the program.

COMMENTS:

1. Purpose. According to the author, there are thousands, perhaps tens of thousands, of homeowners who believe they own their homes but never had title properly transferred to them. Because of the sometimes informal nature of mobilehome sales, buyers and sellers may not be aware that delinquent taxes and fees prevent title from transferring. Sellers may not even be aware that a delinquency exists because of, for example, limited notification requirements for vehicle license fee (VLF) delinquencies, or outdated ownership information at the county or state level. In these situations, a buyer may only become aware of the delinquency when he or she tries to transfer title at HCD. If a seller does not pay the delinquent fees or taxes and associated penalties, and the buyer cannot pay them but has already purchased the mobilehome, they are left with few options other than to keep the home with an outdated title.

The three-year abatement program proposed by this bill would reduce past due taxes and fees by capping the amount owed and waiving penalties and interest. According to the author, this encourages homeowners with outdated title to come forward and apply to transfer title into their names, thereby updating state and county records to ensure accurate VLF and local property tax (LPT) billing in the future. The bill further encourages owners to come forward by creating a temporary moratorium on evictions based on lack of accurate title as long as the park resident has applied for the abatement program.

2. Background. HCD is responsible for the titling and registration of mobilehomes. Homes that were purchased new prior to July 1, 1980 were treated as vehicles and not subject to LPT, but rather to an “in lieu” VLF paid annually to HCD. Mobilehomes that were purchased after July 1, 1980 are generally subject to LPT. Homeowners have the option to voluntarily transfer their homes from the VLF system to the LPT system, but not vice-versa.

Prior to transferring title of a mobilehome, a buyer of a home on the LPT system must obtain a Tax Clearance Certificate (TCC) from the county tax collector indicating that all property taxes have been paid. Similarly, if the mobilehome is on the VLF system, all past due fees and penalties must be paid to HCD prior to transfer of title, as well as a use tax. Regardless of whether a mobilehome is on the VLF or LPT system, delinquent fees or taxes prevent HCD from amending the title of that home under existing law. If a buyer cannot pay, and the seller will not pay or cannot be located, the buyer is left without legal proof of ownership of the home, and HCD, the county tax collector, and the county tax assessor may not have up-to-date ownership information for the home.

Nonconformance with HCD's titling and registration requirements can cause a number of problems for mobilehome owners, including preventing them from legally making repairs to the home, insuring the home, and from transferring ownership of the home to another party. Nonconformance may also subject the homeowner to eviction from a park under current law.

3. Arguments in Support. Advocates for mobilehome owners as well as many homeowners' associations believe this bill provides a fair and commonsense approach to “ensure that mobilehome owners are not caught in an untenable position due to the liabilities of a previous owner, and ensures that they will not be evicted from their mobilehome park due to lack of compliance with local or state laws, but rather be allowed to remain in their home."

They further note that in addition to unraveling problems caused by years of bad registration practices, the bill "provides the framework for ensuring in the future that state and local government has procedures in place to ensure that title is properly transferred when a home is sold... and that they can collect fees and taxes and ensure their records are accurate and up-to-date."

4. Arguments in Opposition. The California Association of County Treasurers and Tax Collectors (CACTTC) oppose this bill unless significantly amended to, among other things, eliminate any abatement of taxes—the central feature of the bill. CACTTC disputes the premise of the bill that many people purchasing a mobilehome do not realize the necessary steps that must be taken to properly transfer title and ownership of the home. In addition, CACTTC objects to the large financial losses that, it asserts, counties would incur if this bill were to become law.

5. Related legislation.

1. AB 682 (Williams), pending in this Committee, would authorize a person to have specified alternation, conversion, and repairs made to a mobilehome, for purposes of implementing the Mobilehome park Utility Upgrade Program, without filing an application with HCD.

2. AB 999 (Daly), pending in this Committee, would establish due process requirements for mobilehome park owners to dispose of an abandoned mobilehome without first being required to pay any unpaid property taxes on the mobilehome.

Analysis Prepared by: Jennifer Swenson / APPR. / (916) 319-2081

Date of Hearing: April 28, 2015

ASSEMBLY COMMITTEE ON JUDICIARY

Mark Stone, Chair

ABPCA Bill Id:AB 587

Author:(Chau) – As Amended Ver:March 26, 2015

As Proposed to be Amended

SUBJECT: MOBILEHOMES: REGISTRATION REQUIREMENTS: EVICTION

KEY ISSUES:

1. TO ENCOURAGE MOBILEHOME PARK RESIDENTS TO CORRECT INACCURATE TITLES ON THEIR HOMES BY TAKING ADVANTAGE OF A PROPOSED THREE-YEAR TAX ABATEMENT PROGRAM, SHOULD THERE BE A SIMULTANEOUS THREE-YEAR MORATORIUM ON EVICTIONS BASED ON NONCOMPLIANCE WITH THE TITLE REQUIREMENT WITH WHICH THE RESIDENT SEEKS TO COMPLY?

2. SHOULD IT ALSO BE CLARIFIED THAT, FOR THE DURATION OF THE TAX ABATEMENT PROGRAM, IT IS NOT UNLAWFUL FOR THE MOBILEHOME PARK OWNER TO ALLOW A PARK RESIDENT LIVING IN A MOBILE HOME WITH AN INACCURATE TITLE CONTINUE TO OCCUPY A MOBILEHOME IN THE PARK WHILE HE OR SHE SEEKS TO CORRECT THE TITLE THROUGH THE PROGRAM?

SYNOPSIS

This bill, co-sponsored by Western Center on Law & Poverty (WCLP), California Rural Legal Assistance Foundation (CRLAF), and the Golden State Manufactured Homes Owners League, seeks to address problems stemming from years when manufactured homes and mobile homes were transferred without proper paperwork being filed with the Department of Housing and Community Development to transfer title into the new owner's name. According to the proponents, lack of knowledge about the law is often the reason, but that the result is that unpaid taxes and fees accumulate on these homes and cloud the homeowner's title. A homeowner who wishes to come into compliance with the law and put title in his or her name would in most cases, the co-sponsors assert, be forced to pay off the prior owner's past due taxes and fees—a huge disincentive to clarifying the title. Without title in their name, they contend, existing law effectively prohibits the homeowner from being able to properly transfer the home or get repairs made, and may even expose them to eviction under provisions barring the occupancy of mobilehomes that do not conform to HCD registration requirements.

To address this problem, the bill establishes a tax abatement program until 2019, allowing mobilehome owners to bring their title into compliance without having to pay past due taxes and fees on the home, often accrued by a previous owner. The Assembly Housing and Community Development Committee analyzed the bill generally and the tax abatement program specifically, and approved this bill by a unanimous 7-0 vote prior to its referral to Assembly Judiciary. With respect to the eviction protections in the bill, Committee staff finds that the objectives of the abatement pilot program would be stymied if program applicants were essentially inviting potential eviction by applying to use the program to bring their title into compliance with the law. To encourage owners to come forward, the bill creates a temporary moratorium, coinciding with the abatement program, on evictions that are based on lack of accurate title, as long as the park resident has applied for the abatement program and completes the title transfer within a specified time. County tax collectors, however, oppose the bill unless amended to eliminate any abatement of taxes. They contend that by removing a county's ability to enforce tax collection on taxes in arrears and assess penalties and interest, the bill would eliminate the fiscal incentive to pay taxes in a timely manner, and instead would establish a financial incentive not to pay taxes in a timely manner. If the bill were to become law, opponents assert that it would result in millions of dollars of unpaid taxes and fees being denied to local governments who would lose their ability to collect these funds. Should this bill pass, it will be referred to the Assembly Appropriations Committee.

SUMMARY: Establishes a tax abatement program, until 2019, that allows a mobilehome owner under certain conditions to correct inaccurate title to the home without having to pay delinquent taxes and fees on the home, and protects program applicants from being evicted by park management on the basis of noncompliance with the title requirements that the applicant seeks to address. Specifically, this bill:

1. Creates a tax abatement program for mobilehome owners meeting the following requirements:

   1. The applicant applies for the abatement program with the Department of Housing and Community Development (HCD) prior to December 31, 2018;

   2. The applicant is not currently the registered owner;

   3. The applicant provides satisfactory documentation demonstrating the date of acquisition of title or interest in the mobilehome;

   4. The applicant pays any charges assessed by HCD during the period between the time the applicant took title or interest or December 31, 2014, whichever is later, and the time the applicant applies for the abatement program;

   5. If the applicant's mobilehome is on the local property tax (LPT) system, the applicant must pay the taxes reasonably owed from the date of sale of the mobilehome, without penalties or interest, but not to exceed the amounts attributable one year prior to January 1, 2016; and

   6. The applicant is in compliance with other registration and titling requirements not related to nonpayment or late payment of the HCD charges related to registration and titling.

2. Provides that, if the applicant meets the requirements of the abatement program, HCD must release any lien related to those charges, issue a duplicate or new certificate of title or registration card, and amend the title record of the mobilehome.

3. Provides that HCD may establish a long-term payment program of up to five years, and may take out a lien in favor of the state in the amount owing which must be paid in full if the mobilehome is later transferred.

4. Provides that, if the applicant is eligible for the abatement program and the mobilehome is subject to LPT, HCD must issue a conditional transfer of title.

5. Prohibits eviction from a mobilehome park for nonconformance with the registration and titling requirements of state law when an application for the abatement program is filed prior to January 1, 2019, and title is transferred within one year of the filing date.

6. Provides that a park owner may allow a resident not in compliance with HCD registration requirements to occupy a mobilehome if the resident applies for the abatement program prior to January 1, 2019, and title is transferred within one year of the filing date.

7. Requires 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, 2019 and pays the reduced taxes under the abatement program.

8. Provides that upon issuance of a tax liability certificate, the applicant must be listed as the owner of record for all local property tax purposes and the home is not subject to lien or seizure based on any taxes abated pursuant to the program.

9. Provides that the abatement program does not relieve any owner other than the applicant from tax liability, including penalties and interest, arising from nonpayment prior to the date of sale to the applicant, or prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant.

EXISTING LAW:

1. Authorizes the management of a mobilehome park to terminate a tenancy for failure of the homeowner or resident to comply with a local ordinance or state law or regulation relating to mobilehomes within a reasonable time after the homeowner receives a notice of noncompliance from the appropriate governmental agency. (Civil Code Section 798.56.)

2. Prohibits any person to use or cause, or permit to be used for occupancy, a mobilehome that does not conform to HCD's registration requirements. (Health and Safety Code Section 18550(c).)

3. Subjects mobilehomes sold as new prior to July 1, 1980, to a vehicle license registration fee (VLF) and requires annual payment to HCD. (Health and Safety Code Sections 18115-18116.)

4. Provides that HCD must transfer a mobilehome which is subject to VLF to LPT upon a request for the transfer from the owner. (Health and Safety Code Section 18119.)

5. Provides that nonpayment of VLF constitutes a lien on the mobilehome, and prohibits HCD from issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the mobilehome that is the subject of that lien. (Health and Safety Code Section 18116.1.)

6. Provides that mobilehomes not subject to the VLF are subject to LPT, and requires HCD to withhold amending the title of any mobilehome subject to LPT until the applicant presents a tax clearance certificate (TCC) or conditional tax clearance certificate issued by the county tax collector. (Health and Safety Code Section 18092.7.)

7. Requires the county tax collector to issue a TCC to a mobilehome owner if specified requirements are met. (Revenue and Taxation Code Section 5832.)

8. Provides that a TCC may indicate that no LPT is due or is likely to become due, or that any applicable LPT has been paid or will be paid in a manner not requiring the withholding of registration or the transfer of registration. (Revenue and Taxation Code Section 5832.)

9. Provides that LPT on unsecured property, including mobilehomes, are transferred from the secured roll to the unsecured roll of the corresponding year by the county auditor, and are collected in the same manner as other delinquent taxes on the unsecured roll. (Revenue and Taxation Code Section 2921.5.)

FISCAL EFFECT: As currently in print this bill is keyed fiscal.

COMMENTS: This bill, co-sponsored by Western Center on Law & Poverty (WCLP), California Rural Legal Assistance Foundation (CRLAF), and the Golden State Manufactured Homes Owners League, seeks to address a confounding problem that has affected mobile home owners and mobilehome park owners for over 30 years. According to the author:

There are thousands, perhaps tens of thousands, of homeowners who believe they own their homes but never had title properly transferred to them. Mobilehomes are regularly sold on a somewhat informal basis. For example, a buyer pays cash for the home, obtains a bill of sale, and takes possession of the property. The problem arises when the buyer subsequently tries to transfer title into his or her name and discovers that the previous owner fell behind on their tax bill.

Mobilehomes that were purchased after July 1980 are generally subject to local property taxes (LPT). Homes that were purchased new prior to July 1980 are not subject to LPT, but rather treated as vehicles and subject to an “in lieu” vehicle license registration fee paid annually to HCD. To transfer title of a mobilehome, an owner on the LPT system must first obtain a Tax Clearance Certificate from the County Tax Collector, (whereas) if the mobilehome is on the “in-lieu” system, past due fees must be paid to HCD prior to transfer of title.

In either case, if the buyer is unable to pay the past due tax bill, then the title cannot transfer. As a result, some buyers are in a situation where they paid for their home but have no meaningful proof of ownership, which can cause a host of other issues such as the inability to legally make repairs to the home.

This bill establishes a tax abatement program for mobilehome owners who are unable to transfer title of their homes into their names due to tax delinquencies that may have been incurred by prior owners. The abatement program would run for three years, starting in January 2016. Eligible homeowners would apply for the abatement program with HCD. If a mobilehome is on the local property tax system, then the County Tax Collector would also be involved in processing and approving the tax abatement.

Background on title and registration of mobilehomes. HCD is responsible for the titling and registration of mobilehomes. Homes that were purchased new prior to July 1, 1980 were treated as vehicles and not subject to LPT, but rather to an “in lieu” vehicle license fee (VLF) paid annually to HCD. Mobilehomes that were purchased after July 1, 1980 are generally subject to LPT. Homeowners have the option to voluntarily transfer their homes from the VLF system to the LPT system, but not vice-versa.

Prior to transferring title of a mobilehome, a buyer of a home on the LPT system must obtain a Tax Clearance Certificate (TCC) from the county tax collector indicating that all property taxes have been paid. Similarly, if the mobilehome is on the VLF system, all past due fees and penalties must be paid to HCD prior to transfer of title, as well as a use tax. Regardless of whether a mobilehome is on the VLF or LPT system, delinquent fees or taxes prevent HCD from amending the title of that home under existing law. If a buyer cannot pay, and the seller will not pay or cannot be located, the buyer is left without legal proof of ownership of the home, and HCD, the county tax collector, and the county tax assessor may not have up-to-date ownership information for the home.

Nonconformance with HCD's titling and registration requirements can cause a number of problems for mobilehome owners, including preventing them from legally making repairs to the home, insuring the home, and from transferring ownership of the home to another party. As discussed below, simple nonconformance may also subject the homeowner to eviction from the park under existing law.

Description of proposed three-year tax abatement program. According to the author, because of the sometimes informal nature of mobilehome sales, buyers and sellers may not be aware that delinquent taxes and fees prevent title from transferring. Sellers may not even be aware that a delinquency exists because of, for example, limited notification requirements for VLF delinquencies, or outdated ownership information at the county or state level. In these situations, a buyer may only become aware of the delinquency when he or she tries to transfer title at HCD. If a seller does not pay the delinquent fees or taxes and associated penalties, and the buyer cannot pay them but has already purchased the mobilehome, they are left with few options other than to keep the home with an outdated title.

The three-year abatement program proposed by this bill would reduce past due taxes and fees by capping the amount owed and waiving penalties and interest. According to the author, this encourages homeowners with outdated title to come forward and apply to transfer title into their names, thereby updating state and county records to ensure accurate VLF and LPT billing in the future.

Applicants for the abatement program would first be required to prove ownership to the satisfaction of HCD and, upon payment of any reduced charges assessed by HCD, or entry into a payment plan, title would transfer for homes on the VLF system. For homes on the LPT system, HCD would issue an applicant a "conditional title" which the applicant would then bring to their local county tax collector. Once the applicant pays the reduced LPT due under the abatement program, the tax collector would update their property tax records and issue a tax liability certificate, which would perfect the transfer of title once filed with HCD. The abatement program does not relieve any owner other than the applicant from tax liability arising from nonpayment prior to the date of sale to the applicant, so a county tax collector would still have the ability to collect these amounts, including fees and penalties, from any owner other than the applicant.

Temporary moratorium on evictions to further objectives. Health and Safety Code Section 18550 prohibits a person from using or occupying a mobilehome that does not conform to HCD's registration requirements, and similarly prohibits a mobilehome park from permitting nonconforming homes from being used or occupied. For a tenant of a mobilehome park, this is particularly problematic because nonconformance with HCD registration requirements could serve as the basis of an eviction from a mobilehome park under Civil Code Section 798.56(a), which authorizes termination of a tenancy by park management for failure to comply with "any state law or regulation relating to mobilehomes" within a reasonable time after receiving notice of noncompliance.

As previously discussed, the number of mobilehomes in California with potential title registration problems is likely in the thousands, or even tens of thousands. The objectives of the pilot abatement program proposed here would be stymied if program applicants were essentially inviting potential eviction against them by virtue of coming forward to use the program to address nonconformance of title. To further encourage owners to come forward, the bill sensibly creates a temporary moratorium, coinciding with the abatement program, on evictions that are based on lack of accurate title, as long as the park resident has applied for the abatement program and completes the title transfer within a specified time.

Author's technical amendments to clarify moratorium period. Proposed amendments to the bill address a technical oversight in language relating to the temporary moratorium on eviction. Section 1 of the bill prohibits eviction based on nonconformance with registration requirements prior to Jan 1, 2017 (in order to provide an initial opportunity and incentive to apply), and then also with respect to the period prior to Jan 1, 2019, provided the resident has applied for the abatement program. Similarly, Section 4 of the bill provides that it is not unlawful for a mobilehome park to allow someone to occupy a home without proper title prior to Jan 1, 2019, provided they have applied for the abatement program; however, this provision fails to also include the initial one-year moratorium from January 1, 2016 to January 1, 2017 that is intended to provide an initial opportunity and incentive to apply. The proposed amendment to eliminate this inconsistency is:

On Page 7, strike lines 13 to 19 inclusive, and insert:

(2) Nonconformance is not a basis for eviction from a mobilehome park of a person claiming to be an owner of a manufactured home or mobilehome in either of the following situations:

(a) Prior to January 1, 2017.
(b) If the person files an application to transfer title pursuant to Article 4 (commencing with Section 18098) of Chapter 8 of Part 2 of Division 13 or subdivision (d) of Section 18116.1 prior to January 1, 2019, and completes the application within one year of the filing date.

In addition, the author proposes to make the following two technical amendments:

On page 5, line 31, strike “title or interest” and insert "ownership interest"

On page 5, lines 34-35, strike “title or interest” and insert "ownership interest"

ARGUMENTS IN SUPPORT: The bill is supported by advocates for mobilehome owners as well as many homeowners' associations. Among others, the Educational Community for Homeowners (ECHO), representing more than 1,300 homeowner associations that comprise its membership, states in support: "AB 587 provides a fair and commonsense approach to ensure that mobilehome owners are not caught in an untenable position due to the liabilities of a previous owner, and ensures that they will not be evicted from their mobilehome park due to lack of compliance with local or state laws, but rather be allowed to remain in their home."

Western Center notes that, in addition to attempting to unravel problems caused by years of bad registration practices, the bill "provides the framework for ensuring in the future that state and local government has procedures in place to ensure that title is properly transferred when a home is sold. . . and that they can collect fees and taxes and ensure their records are accurate and up-to-date."

ARGUMENTS IN OPPOSITION: The California Association of County Treasurers and Tax Collectors (CACTTC) oppose this bill unless amended to eliminate any abatement of taxes—the central feature of the bill. CACTTC contends that by removing a county's ability to enforce tax collection on taxes in arrears and assess penalties and interest, the bill would "eviscerate the fiscal incentive to pay taxes in a timely manner" and would "establish a financial incentive not to pay timely because the statute would provide an inexpensive way to pay taxes eventually and without penalty." CACTTC disputes the premise of the bill that many people purchasing a mobilehome do not realize the necessary steps that must be taken to properly transfer title and ownership of the home. Instead, they contend that most buyers and seller do understand there is a role for the state and local agencies in these transactions, and that as a result, "there are far too many taxpayers who may game this proposed statute . . . An amnesty program will ultimately reward people who knowingly or unknowingly ignore existing law. Tax collectors cannot abide that."

In addition, CACTTC objects to the large financial losses that, it asserts, counties would incur if this bill were to become law. They state:

If the majority of mobilehome owners avail themselves of the program established under this bill, it could translate to millions of dollars in loss to the county. Of the 26 counties that have responded to our survey regarding mobile homes that are in arrears and what those amounts are, the total is 26,318 mobile homes, totaling nearly $17 million in taxes owed. The financial losses, coupled with the increased workload to implement the payment plan program proposed would be financially crippling to county departments that do not have any way to recover those costs. [This bill] would bar the counties from being able to seek reimbursement through the mandate process for these costs—both to implement the mandated program and to recover the lost property tax dollars. That is an incredible burden to place on counties.

Pending related legislation. AB 999 (Daly) seeks to establish due process requirements for mobilehome park owners to dispose of an abandoned mobilehome without first being required to pay any unpaid property taxes on the mobilehome. This bill is currently in Assembly Housing and Community Development Committee.

REGISTERED SUPPORT / OPPOSITION:

Support

Western Center on Law and Poverty (co-sponsor)

California Rural Legal Assistance Foundation (co-sponsor)

Golden State Manufactured-Home Owners League (GSMOL) (co-sponsor)

Cabrillo Wetland Village HOA, Inc.

Educational Community for Homeowners (ECHO)

Fountain Valley Estates Homeowners Association

GSMOL, Chapter 1128, Ramona, CA

Los Casas Homeowner's Association

Northern Santa Barbara County Manufactured Homeowners Team

Orcutt Ranch Home Owners Association (ORHOA)

Ranch Club Homeowners Association

San Joaquin Village Mobile Park Homeowners Association

San Louis Obispo Mobilehome Residents Assistance Panel (SLOMAP)

San Marcos Mobilehome Residents Association (SMMRA)

Santa Cruz County Manufactured/Mobile Homeowners Association (SCCMMHA)

Sea Oak Mobilehome Park Homeowners Association

Sierra Homeowners Association

Numerous individuals

Oppose (Unless Amended)

California Association of County Treasurers and Tax Collectors

Analysis Prepared by: Anthony Lew / JUD. / (916) 319-2334

Date of Hearing: April 15, 2015

ASSEMBLY COMMITTEE ON HOUSING AND COMMUNITY DEVELOPMENT

Ed Chau, Chair

ABPCA Bill Id:AB 587

Author:(Chau) – As Amended Ver:March 26, 2015

SUBJECT: Mobilehomes: payments: nonpayment or late payments

SUMMARY: Creates a tax abatement program for mobilehome owners who cannot transfer title into their names due to delinquent taxes and fees that may have been incurred by prior owners.  Specifically, this bill:

1. Creates a tax abatement program for mobilehome owners meeting the following requirements:

   1. The applicant applies for the abatement program with the Department of Housing and Community Development (HCD) prior to December 31, 2018;

   2. The applicant is not currently the registered owner;

   3. The applicant provides satisfactory documentation demonstrating the date of acquisition of title or interest in the mobilehome;

   4. The applicant pays any charges assessed by HCD during the period between the time the applicant took title or interest or December 31, 2014, whichever is later, and the time the applicant applies for the abatement program;

   5. If the applicant's mobilehome is on the local property tax (LPT) system, the applicant must pay the taxes reasonably owed from the date of sale of the mobilehome, without penalties or interest, but not to exceed the amounts attributable one year prior to January 1, 2016; and

   6. The applicant is in compliance with other registration and titling requirements not related to nonpayment or late payment of the HCD charges related to registration and titling.

2. Provides that, if the applicant meets the requirements of the abatement program, HCD must release any lien related to those charges, issue a duplicate or new certificate of title or registration card, and amend the title record of the mobilehome.

3. Provides that HCD may establish a long-term payment program of up to five years, and may take out a lien in favor of the state in the amount owing which must be paid in full if the mobilehome is later transferred.

4. Provides that, if an abatement program participant is on a long term payment plan with HCD, failure to make the payments required by the plan is a violation of the program and HCD may suspend, revoke, or cancel the certificate of title.

5. Provides that, if the applicant is eligible for the abatement program and the mobilehome is subject to LPT, HCD must issue a conditional transfer of title.

6. Requires 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, 2019 and pays the reduced taxes under the abatement program.

7. Provides that upon issuance of a tax liability certificate, the applicant must be listed as the owner of record for all local property tax purposes and the home is not subject to lien or seizure based on any taxes abated pursuant to the program.

8. Provides that the abatement program does not relieve any owner other than the applicant from tax liability, including penalties and interest, arising from nonpayment prior to the date of sale to the applicant, or prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant.

9. Prohibits eviction from a mobilehome park for nonconformance with the registration and titling requirements of state law when an application for the abatement program is filed prior to January 1, 2019, and title is transferred within one year of the filing date.

10. Provides that a park owner may allow a resident not in compliance with the State registration requirements to occupy a mobilehome if the resident applies for the abatement program prior to January 1, 2019, and title is transferred within one year of the filing date.

11. Provides that if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made.

12. Provides that no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

EXISTING LAW:

1. Subjects mobilehomes sold as new prior to July 1, 1980, to a vehicle license registration fee (VLF) and requires annual payment to HCD (Health and Safety Code Section 18115-18116).

2. Provides that HCD must transfer a mobilehome which is subject to VLF to LPT upon a request for the transfer from the owner (Health and Safety Code Section 18119).

3. Provides that nonpayment of VLF constitutes a lien on the mobilehome, and prohibits HCD from issuing a duplicate or new certificate of title or registration card or amending the permanent title record of the mobilehome that is the subject of that lien (Health and Safety Code Section 18116.1).

4. Provides that mobilehomes not subject to the VLF are subject to LPT, and requires HCD to withhold amending the title of any mobilehome subject to LPT until the applicant presents a tax clearance certificate (TCC) or conditional tax clearance certificate issued by the county tax collector (Health and Safety Code Section 18092.7).

5. Requires the county tax collector to issue a TCC to a mobilehome owner if specified requirements are met (Revenue and Taxation Code Section 5832).

6. Provides that a TCC may indicate that no LPT is due or is likely to become due, or that any applicable LPT has been paid or will be paid in a manner not requiring the withholding of registration or the transfer of registration (Revenue and Taxation Code Section 5832).

7. Provides that LPT on unsecured property, including mobilehomes, are transferred from the secured roll to the unsecured roll of the corresponding year by the county auditor, and are collected in the same manner as other delinquent taxes on the unsecured roll (Revenue and Taxation Code Section 2921.5).

8. Provides that used mobilehomes subject to LPT are exempt from the payment of use tax upon resale or transfer (Health and Safety Code Section 18116.5).

9. Authorizes the management of a mobilehome park to terminate a tenancy for failure of the homeowner or resident to comply with a local ordinance or state law or regulation relating to mobilehomes within a reasonable time after the homeowner receives a notice of noncompliance from the appropriate governmental agency (Civil Code Section 798.56).

10. Prohibits any person to use or cause, or permit to be used for occupancy, a mobilehome that does not conform to HCD's registration requirements (Health and Safety Code Section 18550).

FISCAL EFFECT: Unknown.

COMMENTS:

Background:

HCD is responsible for the titling and registration of mobilehomes. Homes that were purchased new prior to July 1, 1980 were treated as vehicles and not subject to LPT, but rather to an “in lieu” VLF paid annually to HCD. Mobilehomes that were purchased after July 1, 1980 are generally subject to LPT.  Homeowners have the option to voluntarily transfer their homes from the VLF system to the LPT system, but not vice-versa.

Prior to transferring title of a mobilehome, a buyer of a home on the LPT system must obtain a TCC from the county tax collector indicating that all property taxes have been paid.  Similarly, if the mobilehome is on the VLF system, all past due fees and penalties must be paid to HCD prior to transfer of title, as well as a use tax. Regardless of whether a mobilehome is on the VLF or LPT system, delinquent fees or taxes prevent HCD from amending the title of that home. If a buyer cannot pay, and the seller will not pay or cannot be located, the buyer is left without legal proof of ownership of the home, and HCD, the county tax collector, and the county tax assessor may not have up-to-date ownership information for the home. Nonconformance with HCD's titling requirements can cause a number of issues. It could be the basis of an eviction from a mobilehome park, as parks are prohibited from allowing homes that do not conform to HCD's registration requirements in a park. It also prevents owners from legally making repairs to the home, insuring the home, and from transferring ownership of the home to another party.

Purpose of this bill:

According to the author, the problem that AB 587 seeks to address has been festering for over 30 years. There are thousands, perhaps tens of thousands, of homeowners who believe they own their homes, but never had title properly transferred to them. The author contends that "[m]obilehomes are an important source of affordable housing statewide, and these homes are regularly sold on a somewhat informal basis. For example, a buyer pays cash for the home, obtains a bill of sale, and takes possession of the property.  The problem arises when the buyer subsequently tries to transfer title into his or her name and discovers that the previous owner fell behind on their tax bill.  If the buyer is unable to pay, then the title cannot transfer.  As a result, some buyers are in a situation where they paid for their home, but have no meaningful proof of ownership, which can cause a host of other issues such as the inability to legally make repairs to the home."   

Staff Comments:

AB 587 creates an abatement program to address the situation where a buyer has already purchased a mobilehome, but is unable to transfer title into his or her name due to delinquent fees or taxes. Nonpayment of VLF constitutes a lien on the mobilehome in favor of the state. Nonpayment of LPT means the county tax collector may pursue collection of the delinquent LPT in the same manner as other delinquent taxes on the unsecured roll. Both of these scenarios prevent HCD from amending the title into the new owner's name. If the buyer cannot pay the delinquent charges associated with the home, and the seller does not agree to pay or cannot be located, then the buyer cannot obtain legal ownership.

Due to the sometimes informal nature of mobilehome sales, buyers and sellers may not be aware that delinquent taxes and fees prevent title from transferring. Sellers may not even be aware that a delinquency exists because of, for example, limited notification requirements for VLF delinquencies, or outdated ownership information at the county or state level. In these situations, a buyer may only become aware of the delinquency when he or she tries to transfer title at HCD. If a seller does not pay the delinquent fees or taxes and associated penalties, and the buyer cannot pay them but has already purchased the mobilehome, they are left with few options other than to keep the home with an outdated title.

It is in the state's best interest to keep accurate records relating to mobilehome ownership. The three-year abatement program proposed by AB 587 would reduce specified past due taxes and fees by capping the amount owed and waiving penalties and interest. This would encourage homeowners with outdated title to come forward and apply to transfer title into their names, thereby updating state and county records to ensure accurate VLF and LPT billing in the future.

Applicants for the abatement program would first be required to prove ownership to the satisfaction of HCD and, upon payment of any reduced charges assessed by HCD, or entry into a payment plan, title would transfer for homes on the VLF system. For homes on the LPT system, HCD would issue an applicant a "conditional title" which the applicant would then bring to their local county tax collector. Once the applicant pays the reduced LPT due under the abatement program, the tax collector would update their property tax records and issue a tax liability certificate, which would perfect the transfer of title once filed with HCD. The abatement program does not relieve any owner other than the applicant from tax liability arising from nonpayment prior to the date of sale to the applicant, so a county tax collector would still have the ability to collect these amounts, including fees and penalties, from any owner other than the applicant.

To further encourage owners to come forward, the bill also creates a moratorium on evictions, coinciding with the abatement program, based on lack of accurate title if the resident has applied for the abatement program and completes the title transfer within a specified time.

Double-referred: AB 587 was also referred to the Committee on Judiciary, where it will be heard should it pass out of this committee.

REGISTERED SUPPORT / OPPOSITION:

Support

Boyd, Nancy

Cabrillo Wetland Village HOA, Inc.

California Rural Legal Assistance Foundation (co-sponsor)

DeMatteo, Anthony C.

Fountain Valley Estates Homeowners Association

Golden State Manufactured-Home Owners League (GSMOL) (co-sponsor)

GSMOL, Chapter 1128, Ramona, CA

Hard, Sybil A.

Hard, William T.

Los Casas Homeowner's Association

Morrissey, Daphne

Northern Santa Barbara County Manufactured Homeowners Team

Orcutt Ranch Home Owners Association (ORHOA)

Parmelee, Susan

Powell, Bonnie

Ranch Club Homeowners Association

Risley, Joanna

San Joaquin Village Mobile Park Homeowners Association

San Louis Obispo Mobilehome Residents Assistance Panel (SLOMAP)

San Marcos Mobilehome Residents Association (SMMRA)

Santa Cruz County Manufactured/Mobile Homeowners Association (SCCMMHA)

Sea Oak Mobilehome Park Homeowners Association

Sierra Homeowners Association

Simpson, Kirk

Western Center on Law and Poverty (co-sponsor)

Opposition

None on file.

Analysis Prepared by: Rebecca Rabovsky / H. & C.D. / (916) 319-2085