Chapter 3Water District Taxes

Section § 20220

Explanation

This section of the law states that mobile homes which are used mainly for living and are situated in mobile home parks do not have to pay property taxes that go towards paying off debt for any water district or improvement district. In other words, if you're living in a mobile home within a park, you won't be taxed to fund these water-related debts.

Additionally, it clarifies that a 'water district' includes any district that deals with water management activities like irrigation, drainage, or water supply for various purposes but is not a city or county.

(a)CA Water Code § 20220(a) Notwithstanding any other provision of law, a mobilehome used primarily for residential purposes and located on rental spaces within a mobilehome park is not property subject to ad valorem property taxes for debt service of any water district or of any improvement district therein.
(b)CA Water Code § 20220(b) As used in this chapter, “water district” means any district or other political subdivision, other than a city or county, a primary function of which is the irrigation, reclamation, or drainage of land or the diversion, storage, or distribution of water primarily for domestic, municipal, agricultural, industrial, recreation, fish and wildlife enhancement, flood control, or power production purposes.
mobilehome exemption residential property ad valorem taxes mobilehome park water district improvement district debt service irrigation reclamation drainage water diversion water storage domestic water supply municipal water supply agricultural water supply
(Added by Stats. 1987, Ch. 56, Sec. 179.)