Manufactured 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 tax in the Revenue Commissioner's office. This fee is due October 1 and delinquent December 1 of each year. If you own the land and the manufactured home, you will need to assess it in the Revenue Commissioner's office on October 1 and pay any ad valorem (property) tax due. Taxes become due and payable on October 1 and become delinquent on January 1. The Revenue Commissioner will issue a decal for each manufactured home which must be placed on the home immediately. Citations and penalties can be assessed to the owner for not complying with the law. Proof of a title (manufactured homes 21 years or older do not have title) and a bill-of-sale which shows proof of sales tax paid must be presented before registering or assessing a manufactured home.