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90_HB1120
35 ILCS 200/1-130
35 ILCS 515/1 from Ch. 120, par. 1201
Amends the Property Tax Code and Mobile Home Local
Services Tax Act concerning the definition and taxability of
mobile homes under those Acts. Effective immediately.
LRB9003237DNmb
LRB9003237DNmb
1 AN ACT concerning taxes, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Section 1-130 as follows:
6 (35 ILCS 200/1-130)
7 Sec. 1-130. Property; real property; real estate; land;
8 tract; lot.
9 (a) The land itself, with all things contained therein,
10 and also all buildings, structures and improvements, and
11 other permanent fixtures thereon, including all oil, gas,
12 coal and other minerals in the land and the right to remove
13 oil, gas and other minerals, excluding coal, from the land,
14 and all rights and privileges belonging or pertaining
15 thereto, except where otherwise specified by this Code.
16 (b) Included therein is any vehicle or similar portable
17 structure used or so constructed as to permit its use as a
18 dwelling place, if the structure is connected to water and
19 sewerage systems, water and septic systems, or other public
20 utilities, except a "mobile home" as defined in Section 1 of
21 the Mobile Home Local Services Tax Act. Those structures
22 that are not taxable under the Mobile Home Local Services Tax
23 Act (i) are improvements on the real property upon which they
24 are situated and shall be reflected in the assessment of that
25 real property and (ii) shall have the taxes levied on that
26 property extended and billed to the owner of the real
27 property is resting in whole on a permanent foundation.
28 (Source: P.A. 86-1481; 87-877; 88-455.)
29 Section 10. The Mobile Home Local Services Tax Act is
30 amended by changing Section 1 as follows:
-2- LRB9003237DNmb
1 (35 ILCS 515/1) (from Ch. 120, par. 1201)
2 Sec. 1. As used in this Act, "mobile home" means a
3 factory assembled structure designed for permanent habitation
4 and so constructed as to permit its transport on wheels,
5 temporarily or permanently attached to its frame, from the
6 place of its construction to the location, or subsequent
7 locations, and placement on a temporary foundation, at which
8 it is intended to be a permanent habitation, and situated so
9 as to permit the occupancy thereof as a dwelling place for
10 one or more persons, provided that any such structure resting
11 outside a mobile home park, as defined in Section 2 in whole
12 on a permanent foundation, with wheels, tongue and hitch
13 removed at the time of registration provided for in Section 4
14 of this Act, shall not be construed as a "mobile home", but
15 shall be assessed and taxed as real property as defined by
16 Section 1-130 of the Property Tax Code. Mobile homes owned by
17 a corporation or partnership and on which personal property
18 taxes are paid as required under the Revenue Act of 1939
19 shall not be subject to this tax. Mobile homes located on a
20 dealer's lot for resale purposes or as an office shall not be
21 subject to this tax.
22 (Source: P.A. 88-670, eff. 12-2-94.)
23 Section 99. Effective date. This Act takes effect upon
24 becoming law.