California Code, Revenue and Taxation Code - RTC § 5825

(a) “Newly constructed” and “new construction” means:

(b) Any rehabilitation, renovation, or modernization which converts amanufactured home to the substantial equivalent of a newmanufactured home is a major rehabilitation ofthat manufactured home.

(c) Notwithstanding subdivisions (a) and (b), if amanufactured home has been damaged or destroyed by misfortune or calamity, “newly constructed” and “new construction” does not mean any timely reconstruction or replacement of themanufactured home, or portion thereof, where themanufactured home after reconstruction or replacement is substantially equivalent to themanufactured home prior to damage or destruction. Any reconstruction or replacement of amanufactured home, or portion thereof, which is not substantially equivalent to the damaged or destroyedmanufactured home, shall be deemed to be new construction and only that portion which exceeds substantially equivalent reconstruction or replacement shall have a new base year value determined pursuant to Section 110.1.

If amanufactured home, subject to vehicle license and registration fees pursuant to Article 6 (commencing with Section 18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety Code, is destroyed or damaged by misfortune or calamity and is replaced by a substantially equivalentmanufactured home subject to local property taxation, the assessor shall determine a base year value for that replacementmanufactured home so that the property taxes levied, after adjustment for any applicable exemption, shall be the same amount as the vehicle license and registration fees for the previousmanufactured home for the year prior to its destruction or damage.

(d) Notwithstanding subdivisions (a) and (b), if amanufactured home, subject to vehicle license and registration fees pursuant to Article 6 (commencing with Section 18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety Code is taken by eminent domain, acquired by a public entity, or subject to any governmental action resulting in a judgment of inverse condemnation, “newly constructed” and “new construction” shall not mean any timely replacement of thatmanufactured home.

If amanufactured home, subject to vehicle license and registration fees pursuant to Article 6 (commencing with Section 18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety Code, is taken by eminent domain, acquired by a public entity, or subject to any governmental action resulting in a judgment of inverse condemnation, and is replaced by a comparablemanufactured home subject to local property taxation, the assessor shall determine a base year value for the replacementmanufactured home so that the property taxes levied, after adjustment for any applicable exemption, shall be the same amount as the vehicle license and registration fees for the previousmanufactured home in the year thatmanufactured home was taken, acquired, or adjudged to be inversely condemned.

(e) The assessor shall determine the new base year value for the portion of anymanufactured home which has been newly constructed. The base year value of the remainder of themanufactured home assessed, which did not undergo new construction, shall not be changed. New construction in progress on the lien date shall be appraised at its full value on such date and each lien date thereafter until the date of completion at which time the entire portion of themanufactured home which is newly constructed shall be reappraised at its full value.