Manufactured Homes (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 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 of the date they come into the State of Alabama. In Walker County, manufactured homes are registered in the Revenue Commissionerís 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 Commissionerís 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 principle residence as of October I of the year you are applying for the exemption.
Proof of title (if 1999 or later model) and proof that sales tax has been paid must be provided at time of assessing.
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 or a receipt from the Probate Office showing Tax Collected. The Probate Office also prepares applications for Alabama Certificate of Titles. Contact the Probate Office at 205/384-7288 should you have questions about Sales Tax or applying for a Certificate of Title on a Manufactured Home.
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 thru December 31st)
Failure to register, renew or display decal will result in a citation with penalties.