Manufactured Homes 

What if I own a manufactured home (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. Under the Act those manufactured homes located on the owner's property and not held for rental or lease will be carried on the real property tax rolls in the Revenue Commissioner's Office. All others must also register in the Revenue Commissioner's Office.

Proof of ownership, along with a description that includes size, year made and model of manufactured home should be brought to the Revenue Commissioner's Office to make an assessment. The owner will receive a decal to display on the right front corner as proof that taxes are paid. Homestead exemption may be claimed if you own the manufactured home and live in it as you principal residence as of October 1 of the year you are applying for.

Proof of a title (if 1990 or later model) and that sales tax has been paid must be provided at time of assessing. This is also handled in the Revenue Commissioner's Office.

Why do I have to pay a registration fee on my manufactured home?

Manufactured home registration fees are required by Alabama State Law, Code of Alabama, Section 40-12-255 and 40-7-1.

When are manufactured home registrations due?

Registrations are due each year during October and November.

Where do I go to register my manufactured home?

You can go to any of our three locations to register your manufactured home.

How much is the registration fee?

It depends on the age and size of the manufactured home.  A new single wide that is owner occupied costs $24.00 plus $5.00 for the decal.  A new double wide that is owner occupied costs $48.00 plus $5.00 for the decal.  There is a $10.00 delinquent penalty if not registered by November 30th.


Do people over age 65 or disabled receive an exemption?

Yes. In either case you are exempt from the registration fees and only pay $5.00 for the decal. However, if the decal is not purchased by November 30th you must pay the full registration fee.


I received a citation because I didn't register. How much is that going to cost?

If a citation is paid within 15 days of the date it was issued, the cost is $15.00.  If it is paid after the 15 days it costs $39.00.  These amounts are in addition to the registration fees and delinquent penalties.


I didn't put the decal on my manufactured home and the license inspector issued a citation.  Do I still have to pay the citation fee?

Yes. Failure to display the decal is a violation of state law.


Where do I put the decal?

State law requires the decal should be displayed on the right side facing the street, so as to be clearly visible from the street.


What happens if I don't pay the citation and registration fees?

Failure to comply with Alabama State Law, Section 40-12-255 and 40-7-1 is punishable by arrest and conviction for a Class C misdemeanor.