AB 760: Income taxes: exclusions: 2026 Garden Grove chemical leak.

This bill amends the civil code to allow mobilehome parks to rent out mobilehomes directly to tenants in emergency situations. Mobilehome parks in cities or counties under a state of emergency due to a disaster or housing damage can directly rent out mobilehomes to tenants for a limited emergency period, not exceeding 36 months. This exemption applies to the duration of a tenancy where the tenant is using the mobilehome as their personal and actual residence. The exemption is intended to address a statewide concern, rather than a local issue, and applies to all cities, including charter cities.