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Manufactured Homes

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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 homeowner, where the manufactured homes are not rented or leased for business purposes, shall be subject to assessment for ad valorem tax purposes and the manufactured home shall be considered as improvements to the land.

Manufactured homes law can be found in Section 40-12-255, Code of Alabama 1975.
For more detailed standards and requirements, please refer to the Administrative Rules.

Registration

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 homeowner, or manufactured homes located on land owned by the manufactured homeowner, and such manufactured homes are rented or leased for business purposes, shall be subject to registration.

Manufactured home registration is due by October 1, and delinquent after November 30. Manufactured homeowners have 30 days after they purchase a manufactured home or 30 days after it enters into the state to register their manufactured home.

Residential Registration Fees

  • Single-Wide: $24
  • Double-Wide: $48

Commercial Registration Fees

  • Single-Wide: $48
  • Double-Wide: $96

The manufactured homeowner shall immediately attach the registration decal to the manufactured home. At all times thereafter, the decal should be displayed at eye level on the outside finish of the manufactured home for which the decal was issued. The decal shall be located one foot from the right corner on the side facing the street to be clearly visible from the street.

Exemptions

All manufactured homeowners who are over the age of 65 shall be exempt from payment of the registration fee on their owner-occupied manufactured home but will be subject to the payment of the $5 issuance fee.