Why do mobile home park residents have to pay taxes on their mobilehomes in addition to paying the park owner a fee for property taxes?

Mobile home owners, who are park residents, pay for the park’s property taxes either through their rent or sometimes through separate pass through fees for property taxes, or property tax increases, on the park property.  Yet mobilehome owners may also be liable for an individual property tax to the county on their home and accessory structures.  Prior to July 1, 1980 most mobilehomes were taxed like vehicles by the state with a vehicle license fee (VLF) in lieu of local property taxes.  However, the law was changed in 1979 to subject new mobilehomes and manufactured homes sold on or after July 1, 1980 to local property taxes instead of the VLF.  Pre July 1980 homes remain on the VLF unless the owner voluntarily switches the home to the local property tax system.  Tax law does not allow the county assessor to base assessment of taxes on mobilehomes in parks on the value of the park land or space.  Hence, the mobilehome owner’s property tax is separate from the property tax on the park owner’s land.

Must the park owner accept Section 8 vouchers?

Section 8 is a federal program (Housing and Urban Development), and federal law does not require landlords to accept Section 8 rent vouchers.  Landlords who accept Section 8 enter into agreements or contracts with the county that administers the program and must abide by the Section 8 terms for the period of the agreement, which is normally a set number of years.  Because of Section 8 restrictions, some landlords have opted out of Section 8 at the end of their agreements.  The local county housing agency has information regarding availability of rent vouchers

Source: California Department of Housing and Community Development