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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.

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

Manufactured Home Manual and AG Opinions

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 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 registration is due October 1, and delinquent November 30. Manufactured home owners 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: $24.00
  • Double-Wide: $48.00

Commercial Registration Fees

  • Single-Wide: $48.00
  • Double-Wide: $96.00

The manufactured home owner 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 so as to be clearly visible from the street.

Exemptions

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