Randolph County Revenue
Manufactured Homes
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 with the Collection Division or assessed with the Assessment Division of the Revenue Commissioners Office. The correct decal(s) will be issued as soon as appropriate fees have been paid.
Register With Assessment Division If:
The Assessment Division will register 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 are exact and the person lives in it, you will register with the Assessment Division (homestead can be claimed). If the land and home are exact and a dependent child or parent lives in the home, you will register with the Assessment Division at a higher tax rate.

Manufactured homes registered in the Assessment Division must be paid October 1 - December 31 of each year and will be issued a decal upon payment of real estate property tax.

Manufactured homes and land purchased after October 1 will need to be registered with the Collection Division the first year and a registration decal issued.

If you have questions, please contact the Assessment Division at 256-357-4343.
Register With Collection Division If:
The Collection Division will register the home if only the home is owned and not the land. Also, if the home is rented, it must be registered in the Collection Division. You must also pay the appropriate sales tax if due. A title fee will be paid if purchased from an individual or an out-of-state dealer and home is a 1990 or newer.

Manufactured homes registered in the Collection Division expire September 30 of each year and must be renewed October 1 - November 30.

If you have questions, please contact the Collection Division at 256-357-4343.
Bill Of Sale:
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 sales tax collected by the Revenue Commissioner.

Sales tax for Manufactured homes is 2%. Sales Tax will be collected on the amount reported on the Bill of Sale. If bill of sale states other goods and considerations, buyer will need to disclose the value of the other goods & considerations.
Any Manufactured Home 1990 or newer must have a title. If purchased from an Alabama dealer, the title application should be provided by the dealer. If purchased from an individual, the title must be signed by both parties and the Collection Division will apply for the Title. Be sure to check lienholder information.
Throughout the year, the Manufactured Home Inspectors will inspect all manufactured homes in Randolph County. Each homeowner must have their decal displayed. If not, a citation will be issued.
Move Permit:
Before a manufactured home may be moved on the highways of Alabama, a move permit must be obtained. One fee of $10 will be charged for the moving of each manufactured home (regardless of the number of transportable modules to be moved). However, a move permit valid for fourteen (14) calendar days will be issued for each transportable module. Proof of payment of any applicable ad valorem tax or the current registration fee, issuance fee, and any applicable penalties shall be required before the move permit will be issued.

Any person moving a manufactured home without a move permit will be issued a traffic citation and shall be guilty of a class C misdemeanor, and upon conviction shall be subject to a fine of not less than $50. Any law enforcement official in the State of Alabama may issue the traffic citation. This move permit shall be in addition to any other moving permits required by law. This move permit satisfies the requirement under the revenue manufactured home laws only. A copy of the move permit shall be forwarded to the county of destination.

NOTE: Homeowner is responsible for getting this permit, not the movers.
Registration Fees: Registered - (Owns Manufactured Home only)
  • A = $24 - Owner-Occupied, single-wide
  • B = $48 - Owner-Occupied, double-wide or larger
  • C = $48 - Commercial, single-wide (rental)
  • D = $96 - Commercial, double-wide or larger (rental)

Issuance Fee:
  • $5 for each decal issued.
  • (Residents in Randolph County may be subject to Garbage Fee of $194.64 and Fire Fee of $50.00)

Registration Fees: Assessed - (Owns Manufactured Home, land and lives in home, or dependent child or parent lives there)
  • Included in property taxes paid
  • Depends on appraised value determined by the Lee County Appraisal Department.

Issuance Fee:
  • Included with property taxes paid
  • (Residents in Randolph County may be subject to Garbage Fee of $194.64 and Fire Fee of $50.00)