Rep. Barbara Flynn Currie

Filed: 5/29/2011

 

 


 

 


 
09700SB1227ham001LRB097 07200 JDS 56529 a

1
AMENDMENT TO SENATE BILL 1227

2    AMENDMENT NO. ______. Amend Senate Bill 1227 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 1-130 as follows:
 
6    (35 ILCS 200/1-130)
7    Sec. 1-130. Property; real property; real estate; land;
8tract; lot.
9    (a) The land itself, with all things contained therein, and
10also all buildings, structures and improvements, and other
11permanent fixtures thereon, including all oil, gas, coal, and
12other minerals in the land and the right to remove oil, gas and
13other minerals, excluding coal, from the land, and all rights
14and privileges belonging or pertaining thereto, except where
15otherwise specified by this Code. Not included therein are
16low-income housing tax credits authorized by Section 42 of the

 

 

09700SB1227ham001- 2 -LRB097 07200 JDS 56529 a

1Internal Revenue Code, 26 U.S.C. 42.
2    (b) Notwithstanding any other provision of law, mobile
3homes and manufactured homes that (i) are located outside of
4mobile home parks and (ii) are taxed under the Mobile Home
5Local Services Tax Act on the effective date of this amendatory
6Act of the 96th General Assembly shall continue to be taxed
7under the Mobile Home Local Services Tax Act and shall not be
8classified, assessed, and taxed as real property until the home
9is sold or transferred or until the home is relocated to a
10different parcel of land outside of a mobile home park. If a
11mobile home described in this subsection (b) is sold,
12transferred, or relocated to a different parcel of land outside
13of a mobile home park, then the home shall be classified,
14assessed, and taxed as real property. Mobile homes and
15manufactured homes that are classified, assessed, and taxed as
16real property on the effective date of this amendatory Act of
17the 96th General Assembly shall continue to be classified,
18assessed, and taxed as real property. If a mobile or
19manufactured home that is located outside of a mobile home park
20is relocated to a mobile home park, it must be considered
21chattel and must be taxed according to the Mobile Home Local
22Services Tax Act. The owner of a mobile home or manufactured
23home that is located outside of a mobile home park may file a
24request with the county that the home be classified, assessed,
25and taxed as real property.
26    (c) Mobile homes and manufactured homes that are located in

 

 

09700SB1227ham001- 3 -LRB097 07200 JDS 56529 a

1mobile home parks must be considered chattel and must be taxed
2according to the Mobile Home Local Services Tax Act.
3    (d) If the provisions of this Section conflict with the
4Illinois Manufactured Housing and Mobile Home Safety Act, the
5Mobile Home Local Services Tax Act, the Mobile Home Park Act,
6or any other provision of law with respect to the taxation of
7mobile homes or manufactured homes located outside of mobile
8home parks, the provisions of this Section shall control.
9(Source: P.A. 96-1477, eff. 1-1-11.)".