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FAQ Categories / Tax: Manufactured Homes

Yes. All manufactured home owners who are over the age of 65 shall be exempt from payment of the registration fee on their owner-occupied manufactured home. However, the owner will be subject to the payment of the $5 issuance fee.
Yes. The manufactured home owner shall immediately attach the decal to the manufactured home. At all times thereafter, the decal should be displayed at eye level on the outside finish of the manufactured home for which the decal was issued. The decal shall be located one foot from the right corner on the side facing the street so as to be clearly visible from the street.
Possibly. Sales tax could be due if it was not paid when the home was purchased. Some local fees may also apply such as garbage, fire, etc. Delinquent fees are added if the manufactured home is not registered in a timely manner.
The base registration fee is $24.00 for a Single-Wide and $48.00 for a Double-Wide or larger which is used for residential purposes. If the home is used for commercial purposes, these amounts are $48.00 for Single-Wide and $96.00 for a Double-Wide or larger.
Manufactured Home registration is due October 1, and delinquent November 30. Manufactured home owners have 30 days after they purchase a manufactured home or 30 days after it enters into the state to register their manufactured home.
A manufactured home is a structure defined by and constructed in accordance with the National Manufactured Housing Construction and Safety Standards Act of 1974 and as amended by the Manufactured Housing Improvement Act of 2000, Title VI 42 U.S. Code, Section 603(6). Manufactured home means a structure, transportable in one or more sections, in the traveling mode, is eight body feet or more in width and 40 body feet or more in length, or, when erected on site, is 320 or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling, with or without a permanent foundation, when connected to the required utilities, including the plumbing, heating, air conditioning, and electrical systems. It may be used as a place of residence, business, profession, trade, or for any other purpose, by the owner, lessee, or assigns and may consist of one or more units that can be attached or joined together. A manufactured home bears a HUD Seal affixed to the rear of the home. (Section 32-20-2) For more details please visit the Alabama Manufactured Housing Commission website.
The certificate of origin or certificate of title for a manufactured home designated 2000 year model and newer that is permanently affixed to a parcel of real property may be cancelled if the ownership of the manufactured home and real property is identical. The term “permanently affixed” means that the tongue, axles and wheels have been removed from the manufactured home and it has been installed in accordance with the Installation Rules and Regulations of the Alabama Manufactured Housing Commission as found in chapters 535-X-12 and 535-X-13. Either the original retail purchaser or lienholder as recorded on the certificate of origin, or the titled owner or owner’s lienholder as recorded on the certificate of title or listed on a completed surety bond may apply for cancellation of a certificate of origin or certificate of title. The request for cancellation must be made through a designated agent appointed by the Alabama Department of Revenue. The department, upon approval of the cancellation request, will issue a certificate of cancellation of the certificate of origin or cancellation of the certificate of title. For more details see: Administrative Rule: 810-5-75-.66 Cancellation Of Manufactured Home Certificate Of Origin Or Certificate of Title.

Every owner of a manufactured home which is in this state and for which no certificate of title has been issued by the department, shall make application to a designated agent for a certificate of title to the manufactured home, or to each unit thereof if the manufactured home consists of more than one unit.

EXEMPTIONS: NO Alabama certificate of title shall be obtained for:

  • Manufactured Homes (1999 and older year models)
  • Modular Homes

(Section 32-20-21)