All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value on manufactured homes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction. Manufactured homes bought before June 30, 1980 are generally not subject to property taxes unless the annual license fees become delinquent. They are charged license fees, which are under the jurisdiction of the California State Department of Housing and Community Development.