Public Act 094-0606
SB0485 Enrolled LRB094 08869 BDD 39088 b

    AN ACT concerning revenue.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Mobile Home Local Services Tax Act is
amended by changing Section 3 as follows:
    (35 ILCS 515/3)  (from Ch. 120, par. 1203)
    Sec. 3. Mobile homes in addition to such taxes as provided
in the "Use Tax Act" shall be subject to the following
privilege tax only, and to no ad valorem tax. Except as
provided in Section 7 and in those cases where the owner
notifies the local assessing authority, by sworn affidavit,
that the mobile home is uninhabited and will no longer be used
for human habitation, the owner of each inhabited mobile home
shall pay to the county treasurer of the county in which such
mobile home is located an annual tax to be computed at the rate
shown in the table below:
model year and 1st and 2nd
year following:                               15
3rd, 4th and 5th years following
model year:                                 13.5
6th, 7th and 8th years following
model year:                                   12
9th, 10th and 11th years following
model year:                                 10.5
12th, 13th and 14th years following
model year:                                    9
15th year following model year
and subsequent years:                        7.5
For purposes of this Act, the square-footage shall be based
upon the outside dimensions of the mobile home excluding the
length of the tongue and hitch. The owner of a mobile home on
January 1 of any year shall be liable for the tax of that year,
except that the owner of a mobile home on July 1, 1976, shall
be liable for the tax for the period of July 1, 1976, to
December 31, 1976. This is not a limitation on any home rule
(Source: P.A. 79-1184.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/16/2005