Manufactured Homes

The Alabama Manufactured Home Act (Act 91-694) establishes how manufactured homes are registered and assessed for taxation in Alabama.

Manufactured homes located on the owner's property and not held for rent or lease are assessed as real property. All other manufactured homes must be registered.

Newly purchased manufactured homes and those brought into Alabama from another state must be registered within 30 days. In Lee County, manufactured homes are registered through the Revenue Commission Office.

A Moving Permit is required before a manufactured home can be moved.

For information about manufactured homes, please select the appropriate section below.