Are mobile homes taxed differently?

Mobile homes are taxed as improvements to real property. For parks where the ownership of the land is separate from the ownership of the home (such as Vista Del Lago, 444 Whispering Pines Dr.), the land assessment value assigned to the unit owner is $0. According to the Santa Cruz County Assessor's data, the average assessed value in Vista Del Lago is just under $100,000, so the Measure Q tax in that park will average $60 per year. For parks where the residents own the land (such as Montevalle, 552 Bean Creek Road), their assessment includes values for both land and improvements. The average assessed value in Montevalle is $203,000, so the Measure Q tax in that park will average $122 per year. Scotts Valley's other large park, Spring Lakes, includes a resident-owned common parcel plus the individual improvements for each lot. The average assessed value of improvements in Spring Lakes is $79,000. When including each lot's proportionate share of the Measure Q tax on the common parcel, the overall Measure Q tax average in Spring Lakes will be $60 per year. Actual taxes for individual lots within each park will vary.