Full Text of HB0476 96th General Assembly
HB0476sam001 96TH GENERAL ASSEMBLY | Sen. James F. Clayborne, Jr. Filed: 1/4/2011
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| 1 | | AMENDMENT TO HOUSE BILL 476
| 2 | | AMENDMENT NO. ______. Amend House Bill 476 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 15. 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, and | 10 | | also all buildings, structures
and improvements, and other | 11 | | permanent fixtures thereon, including all oil, gas,
coal, and | 12 | | other minerals in the land and the right to remove oil, gas and | 13 | | other
minerals, excluding coal, from the land, and all rights | 14 | | and privileges
belonging or pertaining thereto, except where | 15 | | otherwise specified by this Code.
Not included therein are | 16 | | low-income housing tax credits authorized by
Section
42 of the |
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| 1 | | Internal Revenue Code, 26 U.S.C. 42.
| 2 | | (b) Notwithstanding any other provision of law, mobile | 3 | | homes and manufactured homes that (i) are located outside of | 4 | | mobile home parks and (ii) are taxed under the Mobile Home | 5 | | Local Services Tax Act during the tax year ending on December | 6 | | 31, 2010 on the effective date of this amendatory Act of the | 7 | | 96th General Assembly shall continue to be taxed under the | 8 | | Mobile Home Local Services Tax Act and shall not be classified, | 9 | | assessed, and taxed as real property until the home is sold or | 10 | | transferred or until the home is relocated to a different | 11 | | parcel of land outside of a mobile home park. If a mobile home | 12 | | described in this subsection (b) is sold, transferred, or | 13 | | relocated to a different parcel of land outside of a mobile | 14 | | home park, then the home shall be classified, assessed, and | 15 | | taxed as real property. Mobile homes and manufactured homes | 16 | | that are located outside of mobile home parks and are | 17 | | classified, assessed, and taxed as real property during the tax | 18 | | year ending on December 31, 2010 on the effective date of this | 19 | | amendatory Act of the 96th General Assembly shall continue to | 20 | | be classified, assessed, and taxed as real property. If a | 21 | | mobile or manufactured home that is located outside of a mobile | 22 | | home park is relocated to a mobile home park, it must be | 23 | | considered chattel and must be taxed according to the Mobile | 24 | | Home Local Services Tax Act. The owner of a mobile home or | 25 | | manufactured home that is located outside of a mobile home park | 26 | | may file a request with the county assessor that the home be |
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| 1 | | classified, assessed, and taxed as real property. A mobile home | 2 | | that is required to be taxed as real property must be taxed as | 3 | | real property regardless of whether or not a certificate of | 4 | | title has been issued with respect to that mobile home. | 5 | | (c) Mobile homes and manufactured homes that are located in | 6 | | mobile home parks must be considered chattel and must be taxed | 7 | | according to the Mobile Home Local Services Tax Act. A mobile | 8 | | home or manufactured home that is located in a mobile home park | 9 | | may not be taxed as real property until the mobile home or | 10 | | manufactured home is relocated to a different parcel of land | 11 | | outside of a mobile home park. | 12 | | (d) If the provisions of this Section conflict with the | 13 | | Illinois Manufactured Housing and Mobile Home Safety Act, the | 14 | | Mobile Home Local Services Tax Act, the Mobile Home Park Act, | 15 | | or any other provision of law with respect to the taxation of | 16 | | mobile homes or manufactured homes located outside of mobile | 17 | | home parks, the provisions of this Section shall control. | 18 | | (Source: P.A. 96-1477, eff. 1-1-11.)
| 19 | | Section 20. The Mobile Home Local Services Tax Act is | 20 | | amended by changing Sections 1 and 4 as follows:
| 21 | | (35 ILCS 515/1) (from Ch. 120, par. 1201)
| 22 | | Sec. 1.
(a) Except as provided in subsections (b) and (c), | 23 | | as used in this Act, "manufactured home" means a | 24 | | factory-assembled, completely integrated structure designed |
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| 1 | | for permanent habitation, with a permanent chassis, and so | 2 | | constructed as to permit its transport, on wheels temporarily | 3 | | or permanently attached to its frame, and is a movable or | 4 | | portable unit that is (i) 8 body feet or more in width, (ii) 40 | 5 | | body feet or more in length, and (iii) 320 or more square feet, | 6 | | constructed to be towed on its own chassis (comprised of frame | 7 | | and wheels) from the place of its construction to the location, | 8 | | or subsequent locations, at which it is installed and set up | 9 | | according to the manufacturer's instructions and connected to | 10 | | utilities for year-round occupancy for use as a permanent | 11 | | habitation, and designed and situated so as to permit its | 12 | | occupancy as a dwelling place for one or more persons. The term | 13 | | shall include units containing parts that may be folded, | 14 | | collapsed, or telescoped when being towed and that may be | 15 | | expected to provide additional cubic capacity, and that are | 16 | | designed to be joined into one integral unit capable of being | 17 | | separated again into the components for repeated towing. The | 18 | | term excludes campers and recreational vehicles. Mobile homes | 19 | | and manufactured homes in mobile home parks must be assessed | 20 | | and taxed as chattel. Mobile homes and manufactured homes | 21 | | outside of mobile home parks must be assessed and taxed as real | 22 | | property. The words "mobile home" and "manufactured home" are | 23 | | synonymous for the purposes of this Act. Any such structure | 24 | | located outside of a mobile home park shall not be
construed as | 25 | | chattel, but must be assessed and taxed as real property
as | 26 | | defined by Section 1-130 of the Property Tax Code. All mobile |
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| 1 | | homes located inside mobile home parks must be considered as | 2 | | chattel and taxed according to this Act. Mobile
homes located | 3 | | on a dealer's lot for resale purposes or as a temporary office | 4 | | shall not
be subject to this tax.
| 5 | | (b) Mobile homes and manufactured homes that (i) are | 6 | | located outside of mobile home parks and (ii) are taxed under | 7 | | this Act during the tax year ending on December 31, 2010 on the | 8 | | effective date of this amendatory Act of the 96th General | 9 | | Assembly must continue to be taxed under this Act and shall not | 10 | | be classified, assessed, and taxed as real property until the | 11 | | home is sold, transferred, or relocated to a different parcel | 12 | | of land outside of a mobile home park. If a mobile home | 13 | | described in this subsection (b) is sold, transferred, or | 14 | | relocated to a different parcel of land outside of a mobile | 15 | | home park, then the home must be classified, assessed, and | 16 | | taxed as real property. Mobile homes and manufactured homes | 17 | | that are located outside of mobile home parks and are | 18 | | classified, assessed, and taxed as real property during the tax | 19 | | year ending on December 31, 2010 on the effective date of this | 20 | | amendatory Act of the 96th General Assembly must continue to be | 21 | | classified, assessed, and taxed as real property. If a mobile | 22 | | or manufactured home that is located outside of a mobile home | 23 | | park is relocated to a mobile home park, the home must be | 24 | | considered chattel and must be taxed according to the Mobile | 25 | | Home Local Services Tax Act. The owner of a mobile home or | 26 | | manufactured home that is located outside of a mobile home park |
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| 1 | | may file a request with the county assessor that the home be | 2 | | classified, assessed, and taxed as real property. | 3 | | (c) Mobile homes and manufactured homes that are located in | 4 | | mobile home parks must be considered chattel and must be taxed | 5 | | according to this Act. A mobile home or manufactured home that | 6 | | is located in a mobile home park may not be taxed as real | 7 | | property until the mobile home or manufactured home is | 8 | | relocated to a different parcel of land outside of a mobile | 9 | | home park. | 10 | | (Source: P.A. 96-1477, eff. 1-1-11.)
| 11 | | (35 ILCS 515/4) (from Ch. 120, par. 1204)
| 12 | | Sec. 4.
The owner of each inhabited mobile home located in | 13 | | this State, but not located inside of a mobile home park, on | 14 | | the
effective date of this amendatory Act of the 96th General | 15 | | Assembly shall, within 30 days after such date, file with the
| 16 | | township assessor, if any, or with the Supervisor of | 17 | | Assessments or county
assessor if there is no township | 18 | | assessor, or with the county assessor in those
counties in | 19 | | which a county assessor is elected pursuant to Section 3-45 of
| 20 | | the Property Tax Code, a mobile home
registration form | 21 | | containing the information hereinafter specified and record a | 22 | | signed copy of the title or certificate of origin in the county | 23 | | where the home is located or surrender the signed title or | 24 | | certificate of origin to be held by the county until such time | 25 | | as the home is to be removed from the county . Mobile home
park |
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| 1 | | operators shall forward a copy of the mobile home registration | 2 | | form
provided in Section 12 of "An Act to provide for, license | 3 | | and regulate mobile
homes and mobile home parks and to repeal | 4 | | an Act named herein", approved
September 8, 1971, as amended, | 5 | | to the township assessor, if any, or to
Supervisor of | 6 | | Assessments or county assessor if there is no township | 7 | | assessor,
or to the county assessor in those counties in which | 8 | | a county assessor is
elected pursuant to Section 3-45 of the | 9 | | Property Tax Code, within 5 days of the entry of a mobile home | 10 | | into such
park. The owner of a mobile home not located in a | 11 | | mobile home park shall,
within 30 days after initial placement | 12 | | of such mobile home in any county and
within 30 days after | 13 | | movement of such mobile home to a new location, file with
the | 14 | | county assessor, Supervisor of Assessments or township | 15 | | assessor, as the
case may be, a mobile home registration | 16 | | showing the name and address of the
owner and every occupant of | 17 | | the mobile home, the location of the mobile home,
the year of | 18 | | manufacture, and the square feet of floor space contained in | 19 | | such
mobile home together with the date that the mobile home | 20 | | became inhabited, was
initially installed and set up in the | 21 | | county, or was moved to a new location. Such
registration shall | 22 | | also include the license number of such mobile home and of
the | 23 | | towing vehicle, if there be any, and the State issuing such | 24 | | licenses. In the case of a mobile home not located in a mobile | 25 | | home park, the
registration shall be signed by the owner or | 26 | | occupant of the mobile home and the title or certificate of |
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| 1 | | origin shall be signed and recorded in the county where the | 2 | | home is located or surrendered to the county and held until | 3 | | such time the home is removed from the county. Titles or | 4 | | certificates of origin held by a mortgage company on the home | 5 | | shall be signed and recorded in the county where located or | 6 | | surrendered to the county once the mortgage is released. | 7 | | Failure to record or surrender the title or certificate of | 8 | | origin shall not prevent the home from being assessed and taxed | 9 | | as real property . It is
the duty of each township assessor, if | 10 | | any, and each Supervisor of Assessments
or county assessor if | 11 | | there is no township assessor, or the county assessor in
those | 12 | | counties in which a county assessor is elected pursuant to | 13 | | Section 3-45
of the Property Tax Code, to require timely
filing | 14 | | of a properly completed registration for each mobile home | 15 | | located in his
or her township or county, as the case may be. | 16 | | Any person furnishing misinformation
for purposes of | 17 | | registration or failing to file a required registration is
| 18 | | guilty of a Class A misdemeanor. This Section applies only when | 19 | | the tax
permitted by Section 3 has been imposed on mobile homes | 20 | | located inside mobile home parks.
| 21 | | (Source: P.A. 96-1477, eff. 1-1-11.)
| 22 | | Section 25. The Manufactured
Home
Installation Act is | 23 | | amended by changing Section 10 as follows: | 24 | | (35 ILCS 517/10)
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| 1 | | Sec. 10. Installation requirements; classification as real | 2 | | property. | 3 | | (a) Except as provided in subsection (b), a mobile home or | 4 | | manufactured home installed
on private property that is not in | 5 | | a mobile home
park
on or after
the effective date of this Act | 6 | | must be installed in accordance with the manufacturer's | 7 | | instructions and classified, assessed, and taxed as real | 8 | | property.
| 9 | | (b) Mobile homes and manufactured homes that (i) are | 10 | | located outside of mobile home parks and (ii) are taxed under | 11 | | the Mobile Home Local Services Tax Act on the effective date of | 12 | | this Act must continue to be taxed under the Mobile Home Local | 13 | | Services Tax Act and shall not be classified, assessed, and | 14 | | taxed as real property until the home is sold or transferred or | 15 | | until the home is relocated to a different parcel of land | 16 | | outside of a mobile home park. If a mobile home described in | 17 | | this subsection (b) is sold, transferred, or relocated to a | 18 | | different parcel of land outside of a mobile home park, then | 19 | | the home shall be classified, assessed, and taxed as real | 20 | | property. Mobile homes and manufactured homes that are | 21 | | classified, assessed, and taxed as real property on the | 22 | | effective date of this Act shall continue to be classified, | 23 | | assessed, and taxed as real property. The owner of a mobile | 24 | | home or manufactured home that is located outside of a mobile | 25 | | home park may file a request with the county assessor | 26 | | Department of Revenue that the home be classified, assessed, |
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| 1 | | and taxed as real property. | 2 | | (c) Mobile homes and manufactured homes that are located in | 3 | | mobile home parks must be taxed according to the Mobile Home | 4 | | Local Services Tax Act.
| 5 | | (Source: P.A. 96-1477, eff. 1-1-11.) | 6 | | Section 30. The Abandoned Mobile Home Act is amended by | 7 | | changing Section 10 as follows:
| 8 | | (210 ILCS 117/10)
| 9 | | Sec. 10. Definitions.
| 10 | | "Manufactured home" means a factory-assembled, completely | 11 | | integrated structure designed for permanent habitation, with a | 12 | | permanent chassis, and so constructed as to permit its | 13 | | transport, on wheels temporarily or permanently attached to its | 14 | | frame, and is a movable or portable unit that is (i) 8 body | 15 | | feet or more in width, (ii) 40 body feet or more in length, and | 16 | | (iii) 320 or more square feet, constructed to be towed on its | 17 | | own chassis (comprised of frame and wheels) from the place of | 18 | | its construction to the location, or subsequent locations, at | 19 | | which it is installed and set up according to the | 20 | | manufacturer's instructions and connected to utilities for | 21 | | year-round occupancy for use as a permanent habitation, and | 22 | | designed and situated so as to permit its occupancy as a | 23 | | dwelling place for one or more persons. The term shall include | 24 | | units containing parts that may be folded, collapsed, or |
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| 1 | | telescoped when being towed and that may be expected to provide | 2 | | additional cubic capacity, and that are designed to be joined | 3 | | into one integral unit capable of being separated again into | 4 | | the components for repeated towing. The term excludes campers | 5 | | and recreational vehicles.
| 6 | | "Abandoned mobile home" means a mobile home inside a mobile | 7 | | home park that has no owner currently
residing in the mobile | 8 | | home or authorized tenant of the owner currently
residing in | 9 | | the mobile home to the best knowledge of the municipality;
has | 10 | | had its electricity,
natural gas, sewer, and water payments | 11 | | declared delinquent
by the utility companies that are providing | 12 | | such services; and for which
the Mobile Home Privilege Tax, | 13 | | imposed under the Mobile Home Local
Services Tax Act, is | 14 | | delinquent for at least 3 months. A mobile home abandoned | 15 | | outside of a mobile home park must be treated like other real | 16 | | property for condemnation purposes.
| 17 | | "Municipality" means any city, village, incorporated town, | 18 | | or its duly
authorized agent. If an abandoned mobile home is | 19 | | located in an
unincorporated area, the county where the mobile | 20 | | home is located shall have
all powers granted to a
municipality | 21 | | under this Act.
| 22 | | (Source: P.A. 96-1477, eff. 1-1-11.)
| 23 | | Section 99. Effective date. This Act takes effect upon | 24 | | becoming law.".
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