Manufactured Homes

Manufactured Homes (Formerly Mobile Homes)

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.

The Revenue Commissioner's Office will issue a decal for each manufactured home at the time property taxes are paid.

The decal must be placed on the home immediately whether you are renting space, leasing space, living on your own land or living on family or friends land. Citations and penalties can be assessed to the owner for not complying with the law. Proof of title ( if 1990 or later model) and proof that sales tax has been paid must be provided at the time of assessing. Titles and sales tax are handled in the Probate Judge’s Office.

Sales Tax on Manufactured Homes

In order for a manufactured home to be registered, purchaser must provide proof that Sales Tax has been collected and if applicable, Alabama Certificate of Title Application. As proof, the Revenue Office will accept: Bill of Sale from Licensed Dealer showing Tax Collected or a receipt from the Probate Office showing Tax Collected. The Probate Office also prepares applications for Alabama Certificate of Titles. Contact the Probate Office 334-684-5600 should you have questions about Sales Tax or applying for a Certificate of Title on a Manufactured Home.

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