Manufactured Homes

Manufactured homes may be subject to either a registration fee or ad valorem tax assessment. Manufactured homes are subject to a registration fee if they are rented, leased or located on land owned by someone other than the manufactured home owner. This registration is handled by the Jefferson County Revenue Department and should be renewed annually.

If you own both the manufactured home and the land it sits on, the home is subject to ad valorem tax assessment through the Jefferson County Tax Assessor's Office. (205-325-5510)

Fees

Registration fees are as follows:

• Owner-occupied, single-wide residence - $29.25
• Owner-occupied, double-wide or larger residence - $53.25
• Commercial single-wide (rental) - $53.25
• Commercial double-wide or larger (rental) - $101.25

The basic fee may be reduced according to the age of the manufactured home:

• 10 - 19 years - subject to 75% of the basic fee
• 20 + years - subject to 50% of the basic fee