Ad Valorem Taxation: All manufactured mobile homes which are owner-occupied and located on the owners land are taxed with the real estate. Each year, after your property taxes have been paid, the Revenue Commissioner's office will mail the property owner a decal which is required by law to be displayed on the manufactured mobile home. Tax bills go out October 1st of each year and you have until December 31st to pay without assessment of fees and penalties.
Registration: Manufactured mobile homes that are not owner-occupied are required to be registered. Registration of mobile homes can be done by mail or in person at the Revenue Commissioner's Office at 100 S. Lawrence Street, Montgomery, AL 36104. Renewals are mailed each year on October 1st and you have until November 30th to pay your annual registration fee without assessment of fees and penalties. Once your registration fee is paid the Revenue Commissioner will mail you a decal which must be displayed on your mobile home.