2005 Illinois Code - Chapter 35 Revenue 35 ILCS 515/ Mobile Home Local Services Tax Act.
(35 ILCS 515/1)(from Ch. 120, par. 1201) Sec. 1. As used in this Act, "mobile home" means a factory assembled
structure designed for permanent habitation and so constructed as to permit its
transport on wheels, temporarily or permanently attached to its frame, from the
place of its construction to the location, or subsequent locations, and
placement on a temporary foundation, at which it is intended to be a permanent
habitation, and situated so as to permit the occupancy thereof as a dwelling
place for one or more persons, provided that any such structure resting in
whole on a permanent foundation, with wheels, tongue and hitch removed at the
time of registration provided for in Section 4 of this Act, shall not be
construed as a "mobile home", but shall be assessed and taxed as real property
as defined by Section 1‑130 of the Property Tax Code. Mobile homes owned by a
corporation or partnership and on which personal property taxes are paid as
required under the Revenue Act of 1939 shall not be subject to this tax. Mobile
homes located on a dealer's lot for resale purposes or as an office shall not
be subject to this tax. (Source: P.A. 88‑670, eff. 12‑2‑94.)
(35 ILCS 515/2)(from Ch. 120, par. 1202) Sec. 2. As used in this Act, the phrase "mobile home park" has the meaning
ascribed to it by Section 2.5 of "An Act to provide for, license and
regulate mobile homes and mobile home parks and to repeal an Act named
herein", approved September 8, 1971, as amended. (Source: P. A. 78‑375.)
(35 ILCS 515/2.1)(from Ch. 120, par. 1202.1) Sec. 2.1. As used in this Act "permanent habitation" means available for
habitation for a period of 2 or more months. (Source: P.A. 79‑1184.)
(35 ILCS 515/2.2) Sec. 2.2. Abandoned mobile home defined. As used in this Act, "abandoned mobile home" means a mobile home that has no owner currently residing in the mobile home or authorized tenant of the owner currently residing in the mobile home to the best knowledge of the mobile home park owner. (Source: P.A. 94‑358, eff. 7‑29‑05.)
(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
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: TAX YEAR FOLLOWING MODEL YEAR TAX PER SQUARE FOOT OF MOBILE HOME 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 county. (Source: P.A. 94‑606, eff. 8‑16‑05.)
(35 ILCS 515/3.5) Sec. 3.5. Sunset of exemptions, credits, and deductions. The application
of every exemption, credit, and deduction against tax imposed by this Act that
becomes law after the effective date of this amendatory Act of 1994 shall be
limited by a reasonable and appropriate sunset date. A taxpayer is not
entitled to take the exemption, credit, or deduction beginning on the sunset
date and thereafter. If a reasonable and appropriate sunset date is not
specified in the Public Act that creates the exemption, credit, or deduction, a
taxpayer shall not be entitled to take the exemption, credit, or deduction
beginning 5 years after the effective date of the Public Act creating the
exemption, credit, or deduction and thereafter. (Source: P.A. 88‑660, eff. 9‑16‑94.)
(35 ILCS 515/4)(from Ch. 120, par. 1204) Sec. 4. The owner of each inhabited mobile home located in this State on the
effective date of this Act shall, within 30 days after such date, file with the
township assessor, if any, or with the Supervisor of Assessments or county
assessor if there is no township assessor, or with the county assessor in those
counties in which a county assessor is elected pursuant to Section 3‑45 of
the Property Tax Code, a mobile home
registration form containing the information hereinafter specified. Mobile home
park operators shall forward a copy of the mobile home registration form
provided in Section 12 of "An Act to provide for, license and regulate mobile
homes and mobile home parks and to repeal an Act named herein", approved
September 8, 1971, as amended, to the township assessor, if any, or to
Supervisor of Assessments or county assessor if there is no township assessor,
or to the county assessor in those counties in which a county assessor is
elected pursuant to Section 3‑45 of the Property Tax Code, within 5 days of the entry of a mobile home into such
park. The owner of a mobile home not located in a mobile home park shall,
within 30 days after initial placement of such mobile home in any county and
within 30 days after movement of such mobile home to a new location, file with
the county assessor, Supervisor of Assessments or township assessor, as the
case may be, a mobile home registration showing the name and address of the
owner and every occupant of the mobile home, the location of the mobile home,
the year of manufacture, and the square feet of floor space contained in such
mobile home together with the date that the mobile home became inhabited, was
initially placed in the county, or was moved to a new location. Such
registration shall also include the license number of such mobile home and of
the towing vehicle, if there be any, and the State issuing such licenses. The
registration shall be signed by the owner or occupant of the mobile home. It is
the duty of each township assessor, if any, and each Supervisor of Assessments
or county assessor if there is no township assessor, or the county assessor in
those counties in which a county assessor is elected pursuant to Section 3‑45
of the Property Tax Code, to require timely
filing of a properly completed registration for each mobile home located in his
township or county, as the case may be. Any person furnishing misinformation
for purposes of registration or failing to file a required registration is
guilty of a Class A misdemeanor. This Section applies only when the tax
permitted by Section 3 has been imposed. (Source: P.A. 88‑670, eff. 12‑2‑94.)
(35 ILCS 515/5)(from Ch. 120, par. 1205) Sec. 5. The township assessor, county assessor or supervisor of assessments,
within 7 days after filing of a registration, shall deliver such
registration to the county clerk. (Source: P. A. 78‑375.)
(35 ILCS 515/6)(from Ch. 120, par. 1206) Sec. 6. Computation, certification, and distribution of tax. Except as
otherwise provided in this Section, within 60 days of
receipt of each registration form, the county clerk or, in counties in
which a county assessor is elected pursuant to Section 3‑45 of the Property
Tax Code, the county assessor shall compute
the tax due, as provided in Section 3, and certify the tax to the county
treasurer who shall mail the tax bill to the owner of such mobile home at the
time he receives the certification or on the annual billing date, whichever
occurs later. If the registration form is accompanied by a receipt for
privilege taxes paid in Illinois for the current tax year, no further privilege
tax shall be imposed for the remainder of the current tax year. If the mobile
home is initially harbored after the annual liability date, as provided in
Section 3 of this Act, the county clerk or county assessor shall reduce such
tax 1/12 for each month that has passed since such annual liability date. A
mobile home harbored after the first day of such month shall be considered
to have been harbored for the entire month for the purposes of this
Section. Thereafter, for taxable years prior to taxable year 2003,
except for the year 1976, the county clerk or county
assessor shall compute such tax as of the first day of June of each year
and certify the tax to the county treasurer.
For taxable year 2003 and thereafter, the county clerk or county assessor
shall compute the tax as of the first day of March of each year and certify the
tax to the county treasurer.
Such tax shall be due and
payable to the county treasurer within 60 days after the treasurer mails
the tax bill to the address of record. The first tax bill mailed for taxable
year 2003 shall include the following notice: "The manner in which delinquent
taxes on mobile homes are collected has been changed by the enactment of the
Mobile Home Local Services Tax Enforcement Act. Failure to pay this tax can
result in a penalty of $25 per month." The county treasurer shall distribute
such taxes to the local taxing districts within the boundaries
of which such mobile homes are located, in the same proportion as the
property taxes collectible for each such taxing district in the prior year. In order to effect the change of the annual billing date and the date of
liability, provided for by this amendatory Act of 1975, the county clerk
shall compute such tax as of July 1, 1976, for the 1/2 year period from
July 1, 1976, through December 31, 1976, at 1/2 the amount of the annual
tax. The tax for such period shall be certified, billed, collected and
distributed in the same manner as is provided in this Section
as taxes for a full year, and shall be subject to a proportionate reduction
if the mobile home is initially harbored after July 1, 1976 and before January
1, 1977. (Source: P.A. 92‑807, eff. 1‑1‑03.)
(35 ILCS 515/6.1)(from Ch. 120, par. 1206.1) Sec. 6.1. If a tax bill is in error as to the square footage of the
mobile home or as to the rate of tax, the owner may file within 6 months
following receipt of the bill an affidavit with the county board of
assessors, supervisor of assessments or county assessor setting forth such
error. If the tax bill does not show the name of the correct owner, the
person whose name appears as owner on the bill may file an affidavit with
the county board of assessors, supervisor of assessments or county assessor
so stating and identifying the correct owner, if known. Upon the filing of
an affidavit as provided in this Section, the county clerk or, in counties
in which a county assessor is elected pursuant to Section 3‑45 of the
Property Tax Code, the county assessor
shall issue a corrected bill and shall so indicate on his records. (Source: P.A. 88‑670, eff. 12‑2‑94.)
(35 ILCS 515/7)(from Ch. 120, par. 1207) Sec. 7. The local services tax for owners of mobile homes who (a) are
actually residing in such mobile homes, (b) hold title to such mobile
home as provided in the "Illinois Vehicle Code", approved September 29,
1969, as amended, and (c) are 65 years of age or older or are disabled
persons within the meaning of Section 3.14 of the "Senior Citizens and
Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act"
on the annual billing date
shall be reduced to 80 percent of the tax provided for in Section 3 of
this Act. Proof that a claimant has been issued an Illinois Disabled
Person Identification Card stating that the claimant is under a Class 2
disability, as provided in Section 4A of The Illinois Identification Card
Act, shall constitute proof that the person thereon named is a disabled
person within the meaning of this Act. An application for reduction of
the tax shall be filed with
the county clerk by the individuals who are entitled to the reduction.
If the application is filed after May 1, the reduction in tax shall
begin with the next annual bill. Application for the reduction in tax
shall be done by submitting proof that the applicant has been issued an
Illinois Disabled Person Identification Card designating the applicant's
disability as a Class 2 disability, or by affidavit in substantially the
following form: APPLICATION FOR REDUCTION OF MOBILE HOME LOCAL SERVICES TAXI hereby make application for a reduction to 80% of the total tax
imposed under "An Act to provide for a local services
tax on mobile homes". (1) Senior Citizens (a) I actually reside in the mobile home .... (b) I hold title to the mobile home as provided in the Illinois
Vehicle Code .... (c) I reached the age of 65 on or before either January 1 (or July
1) of the year in which this statement is filed. My date of birth is: ... (2) Disabled Persons (a) I actually reside in the mobile home... (b) I hold title to the mobile home as provided in the Illinois
Vehicle Code .... (c) I was totally disabled on ... and have remained disabled until
the date of this application. My Social Security, Veterans, Railroad or
Civil Service Total Disability Claim Number is ... The undersigned
declares under the penalty of perjury that the above statements are true
and correct. Dated (insert date).
This application shall be accompanied by a copy of the applicant's
most recent application filed with the Illinois Department of Revenue
under the "Senior Citizens and Disabled Persons Property Tax Relief and
Pharmaceutical Assistance Act," approved July 17, 1972, as amended. (Source: P.A. 91‑357, eff. 7‑29‑99.)
(35 ILCS 515/7.5) Sec. 7.5. Exemption for disabled veterans. (a) Beginning on January 1, 2004, a mobile home owned and used exclusively
by a disabled veteran or the spouse or unmarried surviving spouse of the
veteran as a home, is exempt from the tax imposed under this Act. (b) As used in this Section: "Disabled veteran" means a person who has served in the armed forces of
the
United States and whose disability is of such a nature that the federal
government has
authorized payment for purchase or construction of specially adapted housing as
set
forth in the United States Code, Title 38, Chapter 21, Section 2101. "Unmarried surviving spouse" means the surviving spouse of the veteran at any
time after the death of the veteran during which the surviving spouse is not
married. (c) Eligibility for this exemption must be reestablished on an annual basis
by certification from the Illinois Department of Veterans' Affairs to the
county clerk of the county in which the exempt mobile home is located. The
county
clerk shall forward a copy of the certification to local assessing officials. (Source: P.A. 93‑146, eff. 7‑10‑03.)
(35 ILCS 515/8)(from Ch. 120, par. 1208) Sec. 8. Failure to pay tax; lien. If any local services tax imposed by
this Act is not paid
when due, the county treasurer of the county in which the mobile home is
located shall have a lien on the mobile home for the amount of the tax,
addition to the tax, penalty and interest due. The treasurer shall
notify the taxpayer in writing of the existence of the lien. Such lien
shall terminate (i) unless the county treasurer files with the county
recorder of the county in which the mobile home is located a notice of
lien within one year of such tax due date or (ii) if the county
treasurer
applies for judgment and order of sale for delinquent taxes on mobile homes
pursuant to the provisions of the Mobile Home Local Services Tax Enforcement
Act and the taxes are sold. From the time of the
filing, the amount set forth in the certificate also constitutes a lien
upon all property of the taxpayer then owned by him or thereafter
acquired by him in the period before the expiration of the lien. Such
liens have the same force, effect and priority as a judgment lien and
continue for 10 years from the date of the recording unless sooner
released or otherwise discharged. The county treasurer may, at any
time, release all or any portion of the property subject to any lien
provided for in this Act or subordinate the lien to other liens if he
determines that the taxes are sufficiently secured by a lien or other
property of the taxpayer or that the release or subordination of the
lien will not endanger or jeopardize the collection of the taxes. If the owner of a mobile home upon which the tax has not been paid does
not make payment within 6 months after a lien has been filed, civil action
may be instituted by the collector for the amount of the tax, plus interest,
penalties and costs. If sale of the property is ordered, the court may
direct the sale to be made in cash or on such terms as it may deem in the
best interests of all parties. The court may direct that such sale be held
by the sheriff or in open court. (Source: P.A. 92‑807, eff. 1‑1‑03.)
(35 ILCS 515/9)(from Ch. 120, par. 1209) Sec. 9. Additional charge for delinquent taxes; penalty for fraud. For
taxable years prior to 2003, if any local services tax, or part thereof,
imposed by this Act is not
paid on or before the due date for such tax, interest on such amount at
the rate of 1 1/2% per month shall be paid for the period from such due date
to the date of payment of such amount.
For taxable year 2003 and thereafter, if any local services tax, or part
thereof, imposed by this Act is not paid on or before the due date for such
tax, the taxpayer shall be required to pay a penalty of $25 per month, or any
portion thereof, not to exceed $100. If such failure to pay such tax
is the result of fraud, there shall be added to the tax as a penalty an
amount equal to 50% of the deficiency. (Source: P.A. 92‑807, eff. 1‑1‑03.)
(35 ILCS 515/9.1)(from Ch. 120, par. 1209.1) Sec. 9.1. This Act does not apply to mobile homes in counties
with a population exceeding 2,000,000 inhabitants. (Source: P.A. 79‑1184.)
(35 ILCS 515/9.2)(from Ch. 120, par. 1209.2) Sec. 9.2. If any section, sub‑section, sentence or
clause of this Act shall be adjudged unconstitutional, such
adjudication shall not affect the validity of the Act as a whole
or of any section, sub‑section, sentence or clause thereof not
adjudged unconstitutional. (Source: P.A. 79‑1184.)
(35 ILCS 515/10)(from Ch. 120, par. 1210) Sec. 10. Mobile home dealers shall within 10 days after any retail
sale and delivery of a mobile home, notify the county clerk of the
county in which the point of delivery is located of the sale, the name
of the purchaser, year of manufacture, the point at which delivery to the
purchaser was made,
and the serial number and exterior measurements of the mobile home. (Source: P.A. 81‑1137.)
(35 ILCS 515/10.1)(from Ch. 120, par. 1210.1) Sec. 10.1. Notice to assessor of ownership change. An operator of a mobile home park licensed under the provisions
of the Mobile Home Park Act and any land owner on which an inhabited mobile
home is located shall notify the township assessor, if any, or the
Supervisor
of Assessments or county assessor if there is no township assessor, or
the county assessor in those counties in which a county assessor is elected
pursuant to Section 3‑45 of the Property Tax Code, when a change in ownership
occurs in a mobile home located in such a park or on such land. Such
notification shall include the same information for the new owner
as that contained in the registration form required of mobile home park
operators and mobile home owners by Section 4 of this Act. (Source: P.A. 92‑807, eff. 1‑1‑03.)
(35 ILCS 515/11)(from Ch. 120, par. 1211) Sec. 11. Before any mobile home subject to the tax imposed by this
Act may be moved, the transporting company must obtain a permit from the
county treasurer certifying that the tax on the mobile home has been
paid for the current tax period and all previous tax periods for which taxes
remain due. It shall be a Class B misdemeanor for
any person or entity to move any mobile home or cause it to be moved a
distance of more than one mile without having received such permit from
the taxpayer. It shall be a Class B misdemeanor for any taxpayer to
move any mobile home or cause it to be moved a distance of more than one
mile without such permit having been issued by the county treasurer.
This Section does not apply to (i) any person or entity who moves a mobile
home
or causes it to be moved pursuant to a court order, nor does this
Section apply to any person or municipality that moves a mobile home under the
Abandoned Mobile Home Act or (ii) a mobile home park owner that moves an abandoned mobile home for its disposal as scrap or otherwise without further use as a mobile home. (Source: P.A. 94‑358, eff. 7‑29‑05.)
(35 ILCS 515/12)(from Ch. 120, par. 1212) Sec. 12. It shall be a Class B misdemeanor to fail to submit
information required under this Act or to knowingly submit any false
information under this Act. (Source: P.A. 79‑1184.)
(35 ILCS 515/13)(from Ch. 120, par. 1213) Sec. 13. If any provision of this Act or the application thereof
to any person or circumstance is held invalid, such invalidity does not affect
other provisions or applications of this Act which can be given effect without the
invalid application or provision, and to this end the provisions of this Act
are declared to be severable. (Source: P.A. 79‑1184.)
(35 ILCS 515/14)(from Ch. 120, par. 1214) Sec. 14. This Act shall be known and may be cited as the "Mobile Home
Local Services Tax Act". (Source: P.A. 79‑1184.)
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