MOBILE HOME TAX-FOUNDATION Senate SponsorsSen. Peter J. Roskam and Todd Sieben House Sponsors(Rep. Joe Dunn-James H. Meyer) 9/22/2004SenatePublic Act . . . . . . . . . 93-1038 35 ILCS 200/1-13035 ILCS 515/1from Ch. 120, par. 1201Amends the Property Tax Code with respect to the definition of "real property". Provides that "permanent foundation" means any structure or device that transfers the weight of any other structure to the earth. Amends the Mobile Home Local Services Tax Act. Provides that "mobile home" means, in part, a factory assembled structure designed for permanent habitation and so constructed as to permit placement on a temporary foundation consisting of its wheels and leveling devices (now, no description of the temporary foundation). Provides that all such structures that are not placed on a temporary foundation consisting of wheels and leveling devices shall be construed to rest in whole on a permanent foundation and shall be taxed as real property (now, any such structure resting in whole on a permanent foundation, with wheels, tongue, and hitch removed shall be taxed as real property). Removes the exemption from the tax for mobile homes located on a dealer's lot as an office. Effective immediately.Senate Committee Amendment No. 1 Provides that dwelling units located in locally organized mobile home parks shall be considered to be situated on a temporary foundation. Provides that no property lawfully assessed and taxed as personal property prior to January 1, 1979, or property of like kind acquired or placed in use after January 1, 1979, shall be classified as real property subject to assessment and taxation.Fiscal Note (Department of Revenue) No fiscal impact.Fiscal Note (S-AM1,2) (Dept of Commerce and Community Affairs) No fiscal impact on DCCA. To the extent that the legislation affects local revenues, an assessment of the fiscal impact on local governments is not available.State Mandates Fiscal Note (S-AM 1) (Illinois State Board of Education) This legislation does not constitute a State Mandate on local school districts.Fiscal Note (SC-AM 1) (Illinois State Board of Education) SB 334 does not appear to increase or decrease state revenues. To the extent that it increase or decreases local revenues, the bill will affect local school districts. State Mandates Fiscal Note (S-AM 1,2,3) (Illinois Community College System) Under the State Mandates Act, a "State Mandate" means any State-initiated statutory or executive action that requires a unit of local government to establish, expand, or modify its activities in such a way as to necessitate additional expenditures from local revenues. Each community college is considered a unit of local government. This bill clarifies the difference between mobile homes and manufactured homes. Since a high percentage of community college operating budget comes from local property taxes, this change in assessments may affect local revenue receipts. An estimate of the change in revenues (either positive or negative) to the state's 48 colleges is not available at this time. There is no financial cost to the ICCB.Senate Floor Amendment No. 4 Deletes reference to:35 ILCS 200/1-13035 ILCS 515/1Adds reference to:New ActDeletes everything after the enacting clause. Creates the Manufactured Home Installation Act. Provides that a manufactured home installed on private property that is not a mobile home park on or after the effective date of this Act must be installed so that it rests wholly on a permanent foundation. Provides that the permanent foundation must meet or exceed the requirements for a permanent foundation as defined in the Act. Effective immediately.House Amendment No. 2 Deletes reference to:New ActAdds reference to:35 ILCS 200/15-12530 ILCS 805/8.28 new Deletes everything. Amends the Property Tax Code. Provides a property tax exemption for parking areas owned by any religious institution that meets the qualifications for exemption if the parking area is leased or rented to a mass transportation entity for the limited free parking of commuters. Amends the State Mandates Act to require implementation without reimbursement by the State. 2/6/2003SenateFiled with Secretary by Sen. James F. Clayborne, Jr. 2/6/2003SenateFirst Reading 2/6/2003SenateReferred to Rules 2/19/2003SenateAssigned to Revenue 2/27/2003SenatePostponed - Revenue 3/6/2003SenatePostponed - Revenue 3/10/2003SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. James F. Clayborne, Jr. 3/10/2003SenateSenate Committee Amendment No. 1 Referred to Rules 3/11/2003SenateSenate Committee Amendment No. 1 Rules Refers to Revenue 3/12/2003SenateSenate Committee Amendment No. 1 Adopted 3/13/2003SenateDo Pass as Amended Revenue; 007-002-000 3/13/2003SenatePlaced on Calendar Order of 2nd Reading March 18, 2003 3/17/2003SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. James F. Clayborne, Jr. 3/17/2003SenateSenate Floor Amendment No. 2 Referred to Rules 3/18/2003SenateSenate Floor Amendment No. 2 Rules Refers to Revenue 3/18/2003SenateFiscal Note Requested by Sen. Chris Lauzen 3/19/2003SenateSenate Floor Amendment No. 2 Be Adopted Revenue; 006-002-000 3/25/2003SenateFiscal Note Filed 3/27/2003SenateFiscal Note Filed as Amended with Committee Amendment No.1 and Senate Floor Amendment No. 2 3/27/2003SenateSenate Floor Amendment No. 3 Filed with Secretary by Sen. James F. Clayborne, Jr. 3/27/2003SenateSenate Floor Amendment No. 3 Referred to Rules 4/1/2003SenateState Mandates Fiscal Note Filed as Amended with Committee Amendment No. 1 from the Illinois Community College Board 4/1/2003SenateFiscal Note Filed as Amended with Committee Amendment No. 1 from the Illinois State Board of Education 4/1/2003SenateState Mandates Fiscal Note Filed as Amended with Committee Amendment No. 1 from the Illinois State Board of Education 4/2/2003SenateSenate Floor Amendment No. 4 Filed with Secretary by Sen. James F. Clayborne, Jr. 4/2/2003SenateSenate Floor Amendment No. 4 Referred to Rules 4/2/2003SenateSenate Floor Amendment No. 4 Rules Refers to Revenue 4/2/2003SenateSenate Floor Amendment No. 4 Be Adopted Revenue; 006-000-001 4/2/2003SenateSecond Reading 4/2/2003SenateSenate Floor Amendment No. 2 Motion to Table Amendment - Prevailed -Clayborne 4/2/2003SenateSenate Floor Amendment No. 2 Tabled - Clayborne 4/2/2003SenateSenate Floor Amendment No. 4 Adopted; Clayborne 4/2/2003SenatePlaced on Calendar Order of 3rd Reading April 3, 2003 4/3/2003SenateThird Reading - Consideration Postponed 4/3/2003SenatePlaced on Calendar - Consideration Postponed April 4, 2003 4/3/2003SenateSenate Floor Amendment No. 3 Tabled Pursuant to Rule 5-4(a) 4/4/2003SenateThird Reading Deadline Extended - Rule 2-10(e) to April 9, 2003. 4/9/2003SenateThird Reading - Passed; 031-025-002 4/9/2003HouseArrived in House 4/9/2003HouseChief House Sponsor Rep. Dan Reitz 4/9/2003HouseAdded Alternate Chief Co-Sponsor Rep. Roger L. Eddy 4/9/2003HousePlaced on Calendar Order of First Reading 4/10/2003HouseFirst Reading 4/10/2003HouseReferred to Rules Committee 4/10/2003HouseAdded Alternate Chief Co-Sponsor Rep. Ralph C. Capparelli 4/16/2003HouseAssigned to Executive Committee 5/2/2003HouseRule 19(a) / Re-referred to Rules Committee 11/19/2003HouseAssigned to Revenue Committee 11/19/2003HouseAlternate Chief Sponsor Changed to Rep. Ralph C. Capparelli 11/19/2003HouseDo Pass / Short Debate Revenue Committee; 008-001-000 11/19/2003HousePlaced on Calendar 2nd Reading - Short Debate 11/20/2003HouseHouse Amendment No. 1 Filed with Clerk by Rep. Ralph C. Capparelli 11/20/2003HouseHouse Amendment No. 1 Referred to Rules Committee 12/22/2003HouseRule 19(b) / Re-referred to Rules Committee 1/14/2004SenateAdded as Co-Sponsor Sen. Todd Sieben 5/26/2004HouseAlternate Chief Sponsor Changed to Rep. Joe Dunn 5/27/2004HouseCommittee/3rd Reading Deadline Extended-Rule 9(b) May 31, 2004 5/27/2004HouseApproved for Consideration Rules Committee; 003-002-000 5/27/2004HousePlaced on Calendar 2nd Reading - Short Debate 5/27/2004HouseHouse Amendment No. 2 Filed with Clerk by Rep. Joe Dunn 5/27/2004HouseHouse Amendment No. 2 Referred to Rules Committee 5/27/2004HouseHouse Amendment No. 2 Recommends Be Adopted Rules Committee; 003-000-000 5/27/2004HouseSecond Reading - Short Debate 5/27/2004HouseHeld on Calendar Order of Second Reading - Short Debate 5/28/2004HouseSponsor Removed Rep. Roger L. Eddy 5/28/2004HouseAdded Alternate Chief Co-Sponsor Rep. James H. Meyer 5/28/2004HouseHouse Amendment No. 2 Adopted by Voice Vote 5/28/2004HousePlaced on Calendar Order of 3rd Reading - Short Debate 5/28/2004HouseThird Reading - Short Debate - Passed 115-000-001 5/29/2004SenateSecretary's Desk - Concurrence House Amendment(s) 02 5/29/2004SenatePlaced on Calendar Order of Concurrence House Amendment(s) 02 - May 30, 2004. 5/30/2004SenateChief Sponsor Changed to Sen. Peter J. Roskam 5/30/2004SenateHouse Amendment No. 2 Motion to Concur Filed with Secretary Sen. Peter J. Roskam 5/30/2004SenateHouse Amendment No. 2 Motion to Concur Referred to Rules 5/31/2004SenateHouse Amendment No. 2 Motion to Concur Rules Referred to Revenue 5/31/2004SenateHouse Amendment No. 2 Motion to Concur Be Approved for Consideration Revenue; 008-000-000 6/28/2004SenateHouse Amendment No. 2 Senate Concurs 052-000-000 6/28/2004SenatePassed Both Houses 7/27/2004SenateSent to the Governor 9/22/2004SenateGovernor Approved 9/22/2004SenateEffective Date June 1, 2005 9/22/2004SenatePublic Act . . . . . . . . . 93-1038