CA SB477

Authorizes qualified owners of mobilehomes to seek postponement of ad valorem taxes under the Senior Citizens and Disabled Citizens Property Tax Postponement Law, similar to other real property owners.

Establishes lien procedures for mobilehomes by requiring the Controller to file notices of lien with the Department of Housing and Community Development, which will impose a moratorium on title transfers until the lien is released.

Defines "residential dwelling" for postponement purposes to include mobilehomes not assessed as real property when located on land owned by the claimant, along with the surrounding land reasonably necessary for home use.

Removes previous exclusions for houseboats and floating homes from the postponement program and clarifies that mobilehome owners must maintain at least 40 percent equity in the property to qualify.

Creates a continuous appropriation from the Senior Citizens and Disabled Citizens Property Tax Postponement Fund to cover additional program costs and establishes procedures for reimbursing local agencies for state-mandated compliance expenses.