1. Special Assessment Taxes:A tax or levy imposed by a city, county, or state only on those specific parcels of real estate that will benefit from a proposed public improvement, such as a street or a sewer.
2. General Tax:Used for the general operation of the governmental agency authorized to impose the tax (Ad Valorem). 

Mills (one mill = 1/1000th of a dollar or .001)  

California Property Taxes

In California, about HALF of the state's one hundred million acres are owned by governments - exempt from property taxation.

• Proposition 13 limits the maximum annual tax on real property at 1% of market value, plus the cumulative increase of 2% in market value each year after,due to the annual inflation factor.
• Proposition 60: homeowners 55 years of age and over are allowed to transfer their base-year property tax value to another home of equal or lesser value in the same countyand keep their low assessment from their former home.
• Proposition 90 allows the privilege to be applied to a home purchased in ANOTHER county, if that county’s Board of Supervisors chooses to apply Proposition 90.
• Real property taxes run from a fiscal year beginning July 1 until June 30 of the following year.
• Real property tax becomes a lien on the January 1 that precedes the fiscal tax year.
• In a book sale, the property owner still owns the real estate, but the owner’s name is entered into a delinquent account book, and this begins a 5-year period of redemption.

Section 218: an owner-occupied residential dwelling is entitled to a $7,000.00 deduction from the full appraisal value.

Section 205: a California resident who has served in the military during war time an exemption of up to $4,000.00 of full value of the property. 

California special assessment laws:

• The Street Improvement Act of 1911:A law used by cities and counties for street improvements.
• The Mello-Roos Community Facilities Act of 1982: A law used to finance public services, such as waste treatment plants, parks, and schools, in newly developed areas. 

California Taxes:

• The Federal Insurance Contributions Act (FICA) provides for social security retirement fund taxation to be paid by employers of one or more persons.
• In California, the federal and state tax rates increase with income level increases.
  1. Documentary Transfer tax
  2. Estate and Inheritance tax.
  3. Gift taxes
  4. Miscellaneous taxes 

Four principal prerequisites for transforming a mobile home into real property:

1. Obtaining a building permit;
2. Attaching the mobile home to an approved foundation;
3. Recording a document reflecting that the mobile home has been affixed to an approved foundation system; and
4. Obtaining a certificate of occupancy. 

Once attached, it is PROHIBITED to remove the mobile home from the foundation, UNLESS:

1. ANYONE who has a title to any estate or interest in the real property consents to this removal;
2. The mobile home owner notifies BOTH HCD and the local assessor 30 days prior to the removal.