CA SB1130

Expands the definition of "residential dwelling" under property tax postponement laws to include manufactured homes, effective July 1, 2019, allowing owners to postpone property tax payments if they meet eligibility requirements.

Establishes the Senior Citizens Manufactured Home Property Tax Postponement Law, which creates procedures for manufactured home owners to file claims under penalty of perjury and secures state interest through liens (for homes on claimant-owned land) or security agreements (for homes on non-claimant-owned land).

Allocates up to 1% of the Senior Citizens and Disabled Citizens Property Tax Postponement Fund annually for manufactured home property tax postponements, beginning July 1, 2019.

Repeals the Senior Citizens Mobilehome Property Tax Postponement Law and replaces it with the new manufactured home law, requiring the Department of Housing and Community Development to track and restrict title transfers for homes with postponed taxes.

Requires the Controller to maintain records of manufactured homes subject to postponement and directs local tax officials to remove postponement information from secured rolls upon full payment or discharge of obligations.