Manufactured Homes

Online Tag Renewal

MANUFACTURED HOMES (formerly Mobile Homes)

Manufactured Homes Documents

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 Lee 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.

Assessment

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, subject to a citation on January 1st if decal is not purchased and properly displayed. See back of decal for display instructions.

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

Registration and Sales Tax on Manufactured Homes

In order for a manufactured home to be registered, the purchaser must provide proof of title (2000 and newer) and proof that sales tax has been paid must be provided at time of assessing/registering. If applicable, the purchaser must provided an Alabama Certificate of Title Application.

As proof of ownership, the Revenue Office will accept:

● Bill of Sale from Licensed Dealer.

● Notarized Bill of Sale from an individual showing purchase price.

As proof of sales taxes paid, the Revenue Office will accept:

● Bill of Sale from Licensed Dealer showing Sales Tax Collected.

● Receipt for sales tax paid to county revenue office.

Without proof of sales taxes paid, sales taxes will be assessed and collected based on the purchase price.

Contact our office at 334-737-3655 should you have questions about Sales Tax or applying for a Certificate of Title on a Manufactured Home.

Renewal

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 and those who are permanently and totally disabled should request exemption information prior to registration/renewal. Failure to purchase and properly display a decal by December 1st will result in a citation with penalties. See back of decal for display instructions.

● A courtesy registration reminder is mailed for each manufactured home that is currently registered in Lee County .

● Although these courtesy reminders are mailed, it is still the responsibility of the manufactured home owner to make sure the manufactured home is registered and fees are paid on time.

● Manufactured home renewals come due October 1st, and they are delinquent if not paid by November 30th.

● If the renewal is processed by mail, there is a $2.00 mail fee added to your total cost.

When you click the button above stating "Online Tag Renewal", you will now be directed to our new software system for ALL manufactured home renewals, as well as motor vehicle tag renewals.

There will be a $2.00 mail fee applied for all online manufactured home renewals, as well as a 3.0% plus $0.30 convenience fee (subject to a $3.50 minimum), which goes directly to the online payment provider, for use of a debit or credit card.