{"data":{"id":"us-ca/rtc-20639.2","jurisdiction":"us-ca","citation":"RTC § 20639.2","heading":"","body":"As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after June 15, 1976. “Manufactured home” includes both of the following:\n(a) A manufactured home which has become real property by being affixed to the land on a permanent foundation system or otherwise and is taxed as all other real property is taxed.\n(b) A manufactured home which is situated on real property owned by the claimant.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]","CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639. - 20639.13.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a7b7400427b353ae53005aba7615ff4598a44272e0584154cade58821b830648","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-20639.1","next":"us-ca/rtc-20639.4"},"notice":"GroundRules: Original legal text. Not legal advice."}