Lee County Revenue, Alabama

Assessments

Before a manufactured home can be assessed to land, it must first be properly registered. A new or used manufactured home that is purchased or transferred into Alabama must be registered with the county registration official within 30 days.

For a manufactured home to be assessed to real property, the name(s) on the manufactured home documentation must correspond with the name(s) on the land records. If the names do not correspond, the manufactured home will remain registered as personal property.

Documents Needed

The following documents may be required to complete a manufactured home registration and/or assessment:

Personal Property vs. Real Property

Manufactured homes are considered personal property unless they are permanently affixed to real property. Once a manufactured home is permanently affixed to the land, it is considered real property.

To permanently affix a manufactured home to real property:

Reversing an Affixation

If a manufactured home that has been permanently affixed to real property is later removed from the property and needs to be titled again, a surety bond must be completed so that the State of Alabama can issue a new manufactured home title.