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91_HB2820
LRB9104611DJcd
1 AN ACT concerning senior citizens and disabled persons
2 property tax relief, amending named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Mobile Home Park Act is amended by adding
6 Section 13.5 as follows:
7 (210 ILCS 115/13.5 new)
8 Sec. 13.5. Mobile home owner's share of property taxes.
9 For each taxable year, the holder of a license issued under
10 this Act must calculate, for each mobile home located in the
11 park, the pro-rata share of the property taxes due on the
12 property constituting the mobile home park. The license
13 holder must send the calculation for each such mobile home to
14 the owner of the mobile home not later than February 1
15 following the date the taxes are payable, for the purpose of
16 enabling the mobile home owner to file an application for a
17 grant under the Senior Citizens and Disabled Persons Property
18 Tax Relief and Pharmaceutical Assistance Act. As used in
19 this Section, "property taxes" does not include special
20 assessments, interest, or charges for service.
21 Section 10. The Senior Citizens and Disabled Persons
22 Property Tax Relief and Pharmaceutical Assistance Act is
23 amended by changing Section 3.09 as follows:
24 (320 ILCS 25/3.09) (from Ch. 67 1/2, par. 403.09)
25 Sec. 3.09. "Property taxes accrued" means the ad valorem
26 property taxes extended against a residence, but does not
27 include special assessments, interest or charges for service.
28 In the case of real estate improved with a multidwelling or
29 multipurpose building, "property taxes accrued" extended
-2- LRB9104611DJcd
1 against a residence within such a building is an amount equal
2 to the same percentage of the total property taxes extended
3 against that real estate as improved as the value of the
4 residence is to the total value of the building. If the
5 multidwelling building is owned and operated as a
6 cooperative, the value of an individual residence is the
7 value of the interest in the cooperative held by the owner of
8 record of the legal or equitable interest, other than a
9 leasehold interest, in the cooperative which confers the
10 right to occupy that residence. In determining the amount of
11 grant under Section 4 for 1976 and thereafter, the applicable
12 "property taxes accrued", as determined under this Section,
13 are those payable or paid in the last preceding taxable year.
14 In addition, if the residence is a mobile home as defined
15 in and subject to the tax imposed by the Mobile Home Local
16 Services Tax Act "An Act to provide for a privilege tax on
17 mobile homes", approved August 28, 1973, "property taxes
18 accrued" includes the amount of privilege tax paid during the
19 calendar year for which benefits are claimed under that Act
20 on that mobile home. In addition, if the residence is a
21 mobile home located in a mobile home park licensed under the
22 Mobile Home Park Act, "property taxes accrued" includes the
23 mobile home owner's pro-rata share of the taxes on the
24 property constituting the mobile home park, as calculated by
25 the mobile home park license holder under Section 13.5 of
26 that Act.
27 (Source: P.A. 79-1049; revised 10-31-98.)