Registration fee in lieu of property taxes on manufactured homes in Alabama which are rented or leased or located on land owned by someone other than the owner of the manufactured home (an owner-occupied manufactured home located on land owned by the occupant is subject to property taxes).

A decal is displayed on each unit and serves as proof of payment of the fee due. Dealer or manufacturer inventory units are not subject to the registration fee.

Owner-occupied:

$24 single wide (one transportable module).

$48 double wide (two or more transportable modules).

All others:

$48 single wide (one transportable module).

$96 double wide (two or more transportable modules).

Manufactured homes 10 years old or older shall be subject to 75% of the fees above, while those 20 years or older shall be subject to 50% of the fees above.

Additionally, each manufactured home registered is subject to a $5 issuance fee at the time of registration.

Registration Fee

State General Fund – 25%

County General Fund – 25%

County School Board – 25% *

City or municipality where the manufactured home is located – 25%.**

* The distribution for manufactured homes located within a city school district is to the city school board.

**The distribution for manufactured homes located outside the corporate limits of cities or municipalities is to the County General Fund.

Issuance Fee

An additional $5 issuance fee is charged by the issuing official.