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, an Alabama Certificate of Title Application. As proof, the Revenue Commissioner's 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 Title. Contact the Probate Office at (334) 382-3512‎ 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 the 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)

If a Manufactured Home is placed on land not owned by the manufactured home owner, then it is registered in our Registration Program. The decal for this type registration is renewed from October 1st thru November 30th each year. Delinquent fees will apply December 1st.

Failure to register, renew or display decal will result in a citation with penalties.

Move Permit

Move Permits may be purchased from the Revenue Commission Office for $10. You are required by law to present a permit before registering your Manufactured Home in another County. Registration must be current for permit to be issued.