Bill Status of HB1285  97th General Assembly

Short Description:  PROP TAX CD-MOBILE HOMES

House Sponsors
Rep. Dave Winters

Last Action
DateChamber Action
  1/8/2013HouseSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/3-3 new
35 ILCS 120/5m new
35 ILCS 200/1-130
35 ILCS 515/1from Ch. 120, par. 1201
35 ILCS 515/4from Ch. 120, par. 1204
35 ILCS 517/10
210 ILCS 117/10


Synopsis As Introduced
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2012, the tax imposed under the Acts on new mobile homes or new manufactured homes to be located outside of a mobile home park shall be calculated against 40% of the selling price of the home and against 100% of the selling price of building materials used. Provides that there shall be no tax on resale of homes located outside or inside of a mobile home park. Amends the Property Tax Code and the Manufactured Home Installation Act. Provides that the owner of a mobile home or manufactured home that is located outside of a mobile home park may file a request with the county assessor that the home be classified, assessed, and taxed as real property. Amends the Mobile Home Local Services Tax Act. Removes certain provisions concerning recording of titles and certificates of origin. Amends the Abandoned Mobile Home Act. Provides that a mobile home abandoned outside of a mobile home park must be treated like other real property for condemnation purposes. Amends the Property Tax Code and the Mobile Home Local Services Tax Act to provide that mobile homes and manufactured homes that are located outside of mobile home parks and are taxed during the tax year ending on December 31, 2011 must continue to be taxed under that Act. Provides that a mobile home or manufactured home that is located in a mobile home park may not be taxed as real property until the mobile home or manufactured home is relocated to a different parcel of land outside of a mobile home park. Effective immediately.

Actions 
DateChamber Action
  2/8/2011HouseFiled with the Clerk by Rep. Dave Winters
  2/8/2011HouseFirst Reading
  2/8/2011HouseReferred to Rules Committee
  2/14/2011HouseAssigned to Revenue & Finance Committee
  3/1/2011HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Dave Winters
  3/1/2011HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  3/7/2011HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  3/17/2011HouseHouse Committee Amendment No. 1 Tabled Pursuant to Rule 40
  3/17/2011HouseRule 19(a) / Re-referred to Rules Committee
  1/8/2013HouseSession Sine Die