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Alabama Department of Revenue - Property Tax - Manufactured Homes

Manufactured Homes

The Property Tax Division is responsible for advising and assisting county tax officials on departmental policies, procedures, and the laws of the State of Alabama concerning the assessing and registering of manufactured homes. We also provide assistance to taxpayers, and the general public concerning the policies, procedures, and laws as they pertain to manufactured homes.

All manufactured homes located on land owned by the manufactured home owner where the manufactured homes are not rented or leased for business purpose shall be subject to assessment for ad valorem tax purposes and the manufactured home shall be considered as improvements to the land.

Every person, firm, or corporation who owns, maintains, or keeps in this state a manufactured home, which is located on land owned by someone other than the manufactured home owner, or manufactured homes located on land owned by the manufactured home owner, and such manufactured homes are rented or leased for business purposes, shall be subject to registration.

Manufactured Home law can be found in the Code of Alabama, Section 40-12-255.

For more detailed standards and requirements, please refer to our Administrative Rules page.

Additional information regarding manufactured homes can be viewed on our Faq's page.