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 rent or lease will be assessed on the real property tax rolls in the Revenue Commissioner's Office. All others must be registered. Manufactured homes must be registered within 30 days of purchase or the date they come into the State of Alabama. In Talladega County, manufactured homes are registered in the Revenue Commissioner's Office.
Proof of ownership, along with a description that includes size, year made and model of the manufactured home should be brought to the Revenue Commissioner’s Office to assess or register manufactured homes. The owner will receive a decal to display on the right front corner as proof that the taxes are paid. A homestead exemption may be claimed if you own the manufactured home and live in it as your primary residence as of October I of the year you are applying for the exemption.
Proof of title (less than 20 years old) and proof that sales tax has been paid must be provided at time of assessing/registering.
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.
Contact our office at 256-362-1460 should you have questions about Sales Tax or applying for a Certificate of Title on a Manufactured Home.
Renewal of manufactured home registrations for those who do not own their manufactured home and land is October/November each year. There is a penalty for late registration after November 30th. Persons over 65 or permanently and totally disabled should request exemption information prior to registration/renewal.
If the manufactured home and land are titled in the same name, and will be occupied by owner as his/her home, the manufactured home will be assessed as real property and Homestead may apply. An Ad Valorem decal will be issued when the property taxes are paid each year. (October 1st through December 31st)
Failure to register, renew or display decal will result in a citation with penalties.