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, manufactured homes located on the owner's property and not held for rental or lease will be carried on the real property tax rolls in the Revenue Commissioner's Office. All others must be registered in the License Commissioner's Office.
Proof of ownership, along with a description that includes size, year manufactured, and model of home should be brought to the Revenue Commissioner's Office to make an assessment. The owner will receive a decal to display on the right front corner as proof that taxes are paid. Homestead exemption may be claimed if you own the manufactured home and live in it as your principal residence as of October 1 of the year of application.
Proof of a title (if 1990 or later model) and payment of sales tax must be provided at the time of assessment.