Manufactured Homes

Manufactured Homes

Registering Manufactured Homes in Macon County

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 Macon 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 Collected
    • Alabama Certificate of Title Application
  • Used Manufactured Home from Dealer:
    • Bill of Sale showing Sales Tax Collected
    • Alabama Certificate of Title Application (1990 or newer)
  • Manufactured Home Purchased from Individual:
    • Bill of Sale
    • Certificate of Title signed by Seller & Purchaser
    • Receipt from Tag Office of Sales Tax paid
  • 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 334-724-2552 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 (334)-724-2603.

Contact Information