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. These transactions are handled in the Assessing Division of the Revenue Commissioner's Office All others must be registered in the Collection Division of the Revenue Commissioner's Office much like purchasing a car tag.

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.

Manufactured Homes in the Code of Alabama