Manufactured Homes
Manufactured homes are governed according to the Code of Alabama 1975, Title 40
Chapter 12, and Section 255. All manufactured homes must be registered within 30
days of purchase or coming into the State of Alabama.
In Marion County, manufactured homes are registered in the Revenue Commissioner’s
Office. Online payments for Manufactured Homes is not available at this time.
The following information is required to register a mobile home:
New Manufactured Home
Bill of Sale showing Sales Tax CollectedAlabama Certificate of Title Application
Used Manufactured Home from Dealer
Bill of Sale showing Sales Tax CollectedAlabama Certificate of Title Application
(1990 or newer)
Owner Relocating Manufactured Home:
Moving from out of state: Certificate of Title, Current Registration
Moving from another Alabama County: Certificate of Title, Current Registration &
Move Permit
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 (applies to 1990 models or newer). As proof the Revenue Office will
accept: Bill of Sale from Licensed Dealer showing Tax Collected or a receipt from
the Tag Office showing Tax Collected. The Tag Office also prepares applications
for Alabama Certificate of Titles. Contact the Tag Office at 256-927-3654 should
you have questions about Sales Tax or applying for a Certificate of Title on a Manufactured
Home. If Manufactured Home and land are titled in the same name, and will be occupied
by owner as his 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.
A - Single Wide, Owner-Occupied - $24
B - Double Wide, Owner-Occupied -$48
C - Single Wide, Commercial (Rental - $48
D - Double Wide or Larger, Commercial (Rental) - $96
There is an additional $5 Issuance Fee for each decal issued. 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.
Should you have additional questions about tax information relating to manufactured homes, please contact our office at (205) 921-3561