Manufactured homes are governed according to the Code of Alabama 1975, Title 40 Chapter 12, Section 255. Manufactured homes must be registered within 30 days of purchase. Failure to comply with the State law could result in the issuance of a penalty of $10 as well as citation fee of $15. Homeowners who fail to obtain and/or correctly display a manufactured home decal, if found guilty in court, can be fined up to $500.00, and/or sentenced up to six (6) months in the county jail under Section 40-12-255.
Manufactured Homes must be registered or assessed in the Revenue Commissioner’s office. The registration decal is a rectangle with the outline of the state of Alabama; the assessed decal will be square with Ad Valorem Taxes printed on the decal.
| Manufactured Home is… | 1-9 Years old | 10-19 Years old | 20+ Years old |
| Single Wide-occupied by the owner | $29.00 | $23.00 | $17.00 |
| Double Wide-occupied by the owner | $53.00 | $41.00 | $29.00 |
| Single Wide-occupied by a renter | $53.00 | $41.00 | $29.00 |
| Double Wide-occupied by a renter | $101.00 | $77.00 | $53.00 |
If the person living in the manufactured home owns the land as well, then the home will be assessed on the owner’s property.
Late Fees
- For renewals, a $10.00 penalty will be added if the registration is not renewed by the end of November.
- For initial registration, a $10.00 penalty will be added if the manufactured home is not registered within 30 days of purchase.
Citation Fee
You can be cited if the manufactured home decal is not displayed properly. Citation fees are $15.00. If not paid within 15 days, an additional $24 penalty will be charged.
- Online
- services.revenue-dekalbco-al.us/TagRenewal
- This option is available from October 1-November 30 each year.
- By mail
- A renewal notice is mailed for each manufactured home that is currently registered in DeKalb County.
- The notices are mailed the first few days of each renewal month. Although these notices are mailed, it is still the responsibility of the manufactured home owner to make sure the home is registered and fees are paid on time.
- Before mailing, the owner of the record will need to sign the notice and fill in their driver’s license number and expiration date.
- Late renewals cannot be handled by mail. The owner will need to come into the office to handle late registrations.
- In person (Fort Payne or Rainsville)
- Please bring your renewal notice or a copy of the last registration with you.
- Cash
- Check
- We do not accept out of state checks.
- Online check fee is $2.00
- Money Order
- Credit/Debit Card
- We do not accept American Express.
- The online convenience fee is 2.75% + $0.30 processing fee + $2.00 mail fee.
- A 2.75% convenience fee +$0.30 processing fee applies when paying with a debit or credit card in the office.
$10
What do I do if I lost my decal?
You will need to visit one of our offices to receive a replacement. The replacement cost is $5.00.
What do I do if I lost my registration receipt?
You will need to visit one of our offices to receive a replacement.
Assess If:
- You will assess the home if the land and home are in the exact same names. If the home and land were purchased as a package, there will be no sales tax collected; however, if a title fee is due, this must be collected.
- If the land and home names are exact and the person lives in it, you assess on the property (homestead can be claimed).
- If the land and home are exact and a family person lives in the home, you will register it at a higher tax rate. (See Register If)
- Manufactured homes that are assessed must be paid October 1 – December 31 of each year and will be issued a decal upon payment of property tax.
Register If:
- You will register the home if only the home is owned and not the land. Also, if the home is rented, it must be registered. You must also pay the appropriate sales tax as well as a title fee if purchased from an individual or an out-of-state dealer and home is a 1990 or newer.
- Manufactured homes that are registered must be renewed October 1 – November 30.
- If your registration has not expired, you must wait until October/November to transfer your manufactured home registration to DeKalb County.
- If it is October/November, please bring your most recent manufactured home registration receipt or renewal notice to one of our offices.
- Owner-occupied (or joint owner) 65 years of age or older-you must provide one of the following:
- Birth certificate
- Driver license
**Please note you will be exempt from the registration fee, but not the $5.00 issuance fee.
- Owner-occupied Totally Disabled (100%)-you must provide one of the following:
- Letter from two physicians OR
- Letter from the Veterans Administration OR
- Letter from the Social Security Administration
**Please note you will be exempt from the registration fee, but not the $5.00 issuance fee.
Exemptions are only accepted during the months of October and November, within 30 days of purchase, or within 30 days of MH entering the state. After these times, the customer must pay the regular fees until next the following renewal months. NOTE: Exemption from payment of registration fees does not necessarily exempt registrant from payment of any delinquent fees, citation fees or penalties.
- In order to avoid a $15 late registration fee, newly acquired vehicles must be registered within 20 calendar days of purchase.
- Documentation needed for the purchase of a new/used vehicle depends on who the vehicle was purchased from.
- A Bill of Sale is required on all transfers of manufactured homes sold by individuals.
- If purchased from an Alabama dealer, we must see the bill of sale to verify sales tax has been collected.
- If purchased from an out of state dealer, a copy of the bill of sale must be made and the appropriate use tax collected.
- Sales/Use tax for Manufactured homes is 2%.