SB0078ham001 96TH GENERAL ASSEMBLY

Revenue & Finance Committee

Adopted in House Comm. on May 28, 2009

09600SB0078ham001 LRB096 04476 HLH 26754 a

AMENDMENT TO SENATE BILL 78

AMENDMENT NO. ______. Amend Senate Bill 78 by replacing everything after the enacting clause with the following:

"Section 5. The Property Tax Code is amended by changing Section 1-130 as follows:

(35 ILCS 200/1-130)

Sec. 1-130. Property; real property; real estate; land; tract; lot. The land itself, with all things contained therein, and also all buildings, structures and improvements, and other permanent fixtures thereon, including all oil, gas, coal and other minerals in the land and the right to remove oil, gas and other minerals, excluding coal, from the land, and all rights and privileges belonging or pertaining thereto, except where otherwise specified by this Code. Included therein is any mobile home as defined in the Mobile Home Local Services Tax Act, vehicle, or similar portable structure used or so constructed as to permit its use as a dwelling place, if the structure is resting in whole on a permanent foundation. Not included therein are low-income housing tax credits authorized by Section 42 of the Internal Revenue Code, 26 U.S.C. 42.

(Source: P.A. 91-502, eff. 8-13-99.)

Section 10. The Mobile Home Local Services Tax Act is amended by changing Section 1 and by adding Section 2.3 as follows:

(35 ILCS 515/1) (from Ch. 120, par. 1201)

Sec. 1. As used in this Act, "mobile home" means a factory-assembled, completely integrated 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 placed on a support system for use as intended to be a permanent habitation, and designed and situated so as to permit its the occupancy thereof as a dwelling place for one or more persons, and includes manufactured homes constructed after June 30, 1976 in accordance with the federal National Manufactured Housing Construction and Safety Standards Act of 1974, 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 515/2.3 new)

Sec. 2.3. Permanent foundation defined. As used in this Act, a "permanent foundation" is a continuous perimeter foundation composed of concrete, mortared concrete block, or mortared brick that extends below the frost line to which a mobile home is actually attached and secured and by which a mobile home is actually anchored and supported.

Section 15. The Counties Code is amended by adding Section 5-1131 as follows:

(55 ILCS 5/5-1131 new)

Sec. 5-1131. Mobile homes; permanent foundation. A county may require, by ordinance, all mobile homes to rest in whole on a permanent foundation.".