The Alabama Manufactured Home Act (91-694), signed into law July 18, 1991, changed the way manufactured homes are treated for tax and revenue purposes in Alabama. This Act requires all manufactured homes which are rented, leased or located on land owned by someone other than the Manufactured Home Owner to pay a registration fee in lieu of property ad valorem tax in the Revenue Commissioner’s Office. This fee is due October 1 and delinquent November 30 of each year. A decal will be issued by the Revenue Commissioner’s Office at this time.
Manufactured homes must be registered within 30 days of purchase or coming into the State of Alabama. If you own the land and the manufactured home is placed on this parcel of land, you will need to assess it in the Revenue Commissioner’s office on October 1 and pay an ad valorem tax. This tax is due October 1 and delinquent January 1 of each year.