Illinois General Assembly - Full Text of HB1285
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Full Text of HB1285  97th General Assembly

HB1285 97TH GENERAL ASSEMBLY

  
  

 


 
97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB1285

 

Introduced 02/08/11, by Rep. Dave Winters

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2012, the tax imposed under the Acts on new mobile homes or new manufactured homes to be located outside of a mobile home park shall be calculated against 40% of the selling price of the home and against 100% of the selling price of building materials used. Provides that there shall be no tax on resale of homes located outside or inside of a mobile home park. Amends the Property Tax Code and the Manufactured Home Installation Act. Provides that the owner of a mobile home or manufactured home that is located outside of a mobile home park may file a request with the county assessor that the home be classified, assessed, and taxed as real property. Amends the Mobile Home Local Services Tax Act. Removes certain provisions concerning recording of titles and certificates of origin. Amends the Abandoned Mobile Home Act. Provides that a mobile home abandoned outside of a mobile home park must be treated like other real property for condemnation purposes. Amends the Property Tax Code and the Mobile Home Local Services Tax Act to provide that mobile homes and manufactured homes that are located outside of mobile home parks and are taxed during the tax year ending on December 31, 2011 must continue to be taxed under that Act. Provides that a mobile home or manufactured home that is located in a mobile home park may not be taxed as real property until the mobile home or manufactured home is relocated to a different parcel of land outside of a mobile home park. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by adding Section 3-3
5as follows:
 
6    (35 ILCS 105/3-3 new)
7    Sec. 3-3. Mobile home sales. Beginning January 1, 2012, the
8tax imposed under this Act on new mobile homes or new
9manufactured homes to be located outside of a mobile home park
10shall be calculated against 40% of the selling price of the
11home and against 100% of the selling price of any other
12building materials used in the installation and set up of the
13home. This provision does not change the current calculation of
14the use tax for new mobile homes or manufactured homes to be
15located inside of a mobile home park. There shall be no use tax
16on the resale of mobile homes or manufactured homes located
17outside or inside mobile home parks.
 
18    Section 10. The Retailers' Occupation Tax Act is amended by
19adding Section 5m as follows:
 
20    (35 ILCS 120/5m new)
21    Sec. 5m. Mobile home sales. Beginning January 1, 2012, the

 

 

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1tax imposed under this Act on new mobile homes or new
2manufactured homes to be located outside of a mobile home park
3shall be calculated against 40% of the selling price of the
4home and against 100% of the selling price of any other
5building materials used in the installation and set up of the
6home. This provision does not change the current calculation of
7the retailers' occupation tax for new mobile homes or
8manufactured homes to be located inside of a mobile home park.
9There shall be no retailers' occupation tax on the resale of
10mobile homes or manufactured homes located outside or inside
11mobile home parks.
 
12    Section 15. The Property Tax Code is amended by changing
13Section 1-130 as follows:
 
14    (35 ILCS 200/1-130)
15    Sec. 1-130. Property; real property; real estate; land;
16tract; lot.
17    (a) The land itself, with all things contained therein, and
18also all buildings, structures and improvements, and other
19permanent fixtures thereon, including all oil, gas, coal, and
20other minerals in the land and the right to remove oil, gas and
21other minerals, excluding coal, from the land, and all rights
22and privileges belonging or pertaining thereto, except where
23otherwise specified by this Code. Not included therein are
24low-income housing tax credits authorized by Section 42 of the

 

 

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1Internal Revenue Code, 26 U.S.C. 42.
2    (b) Notwithstanding any other provision of law, mobile
3homes and manufactured homes that (i) are located outside of
4mobile home parks and (ii) are taxed under the Mobile Home
5Local Services Tax Act during the tax year ending on December
631, 2011 on the effective date of this amendatory Act of the
796th General Assembly shall continue to be taxed under the
8Mobile Home Local Services Tax Act and shall not be classified,
9assessed, and taxed as real property until the home is sold or
10transferred or until the home is relocated to a different
11parcel of land outside of a mobile home park. If a mobile home
12described in this subsection (b) is sold, transferred, or
13relocated to a different parcel of land outside of a mobile
14home park, then the home shall be classified, assessed, and
15taxed as real property. Mobile homes and manufactured homes
16that are located outside of mobile home parks and are
17classified, assessed, and taxed as real property during the tax
18year ending on December 31, 2011 on the effective date of this
19amendatory Act of the 96th General Assembly shall continue to
20be classified, assessed, and taxed as real property. If a
21mobile or manufactured home that is located outside of a mobile
22home park is relocated to a mobile home park, it must be
23considered chattel and must be taxed according to the Mobile
24Home Local Services Tax Act. The owner of a mobile home or
25manufactured home that is located outside of a mobile home park
26may file a request with the county assessor that the home be

 

 

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1classified, assessed, and taxed as real property. A mobile home
2that is required to be taxed as real property must be taxed as
3real property regardless of whether or not a certificate of
4title has been issued with respect to that mobile home.
5    (c) Mobile homes and manufactured homes that are located in
6mobile home parks must be considered chattel and must be taxed
7according to the Mobile Home Local Services Tax Act. A mobile
8home or manufactured home that is located in a mobile home park
9may not be taxed as real property until the mobile home or
10manufactured home is relocated to a different parcel of land
11outside of a mobile home park.
12    (d) If the provisions of this Section conflict with the
13Illinois Manufactured Housing and Mobile Home Safety Act, the
14Mobile Home Local Services Tax Act, the Mobile Home Park Act,
15or any other provision of law with respect to the taxation of
16mobile homes or manufactured homes located outside of mobile
17home 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
20amended 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),
23as used in this Act, "manufactured home" means a
24factory-assembled, completely integrated structure designed

 

 

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1for permanent habitation, with a permanent chassis, and so
2constructed as to permit its transport, on wheels temporarily
3or permanently attached to its frame, and is a movable or
4portable unit that is (i) 8 body feet or more in width, (ii) 40
5body feet or more in length, and (iii) 320 or more square feet,
6constructed to be towed on its own chassis (comprised of frame
7and wheels) from the place of its construction to the location,
8or subsequent locations, at which it is installed and set up
9according to the manufacturer's instructions and connected to
10utilities for year-round occupancy for use as a permanent
11habitation, and designed and situated so as to permit its
12occupancy as a dwelling place for one or more persons. The term
13shall include units containing parts that may be folded,
14collapsed, or telescoped when being towed and that may be
15expected to provide additional cubic capacity, and that are
16designed to be joined into one integral unit capable of being
17separated again into the components for repeated towing. The
18term excludes campers and recreational vehicles. Mobile homes
19and manufactured homes in mobile home parks must be assessed
20and taxed as chattel. Mobile homes and manufactured homes
21outside of mobile home parks must be assessed and taxed as real
22property. The words "mobile home" and "manufactured home" are
23synonymous for the purposes of this Act. Any such structure
24located outside of a mobile home park shall not be construed as
25chattel, but must be assessed and taxed as real property as
26defined by Section 1-130 of the Property Tax Code. All mobile

 

 

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1homes located inside mobile home parks must be considered as
2chattel and taxed according to this Act. Mobile homes located
3on a dealer's lot for resale purposes or as a temporary office
4shall not be subject to this tax.
5    (b) Mobile homes and manufactured homes that (i) are
6located outside of mobile home parks and (ii) are taxed under
7this Act during the tax year ending on December 31, 2011 on the
8effective date of this amendatory Act of the 96th General
9Assembly must continue to be taxed under this Act and shall not
10be classified, assessed, and taxed as real property until the
11home is sold, transferred, or relocated to a different parcel
12of land outside of a mobile home park. If a mobile home
13described in this subsection (b) is sold, transferred, or
14relocated to a different parcel of land outside of a mobile
15home park, then the home must be classified, assessed, and
16taxed as real property. Mobile homes and manufactured homes
17that are located outside of mobile home parks and are
18classified, assessed, and taxed as real property during the tax
19year ending on December 31, 2011 on the effective date of this
20amendatory Act of the 96th General Assembly must continue to be
21classified, assessed, and taxed as real property. If a mobile
22or manufactured home that is located outside of a mobile home
23park is relocated to a mobile home park, the home must be
24considered chattel and must be taxed according to the Mobile
25Home Local Services Tax Act. The owner of a mobile home or
26manufactured home that is located outside of a mobile home park

 

 

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1may file a request with the county assessor that the home be
2classified, assessed, and taxed as real property.
3    (c) Mobile homes and manufactured homes that are located in
4mobile home parks must be considered chattel and must be taxed
5according to this Act. A mobile home or manufactured home that
6is located in a mobile home park may not be taxed as real
7property until the mobile home or manufactured home is
8relocated to a different parcel of land outside of a mobile
9home 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
13this State, but not located inside of a mobile home park, on
14the effective date of this amendatory Act of the 96th General
15Assembly shall, within 30 days after such date, file with the
16township assessor, if any, or with the Supervisor of
17Assessments or county assessor if there is no township
18assessor, or with the county assessor in those counties in
19which a county assessor is elected pursuant to Section 3-45 of
20the Property Tax Code, a mobile home registration form
21containing the information hereinafter specified and record a
22signed copy of the title or certificate of origin in the county
23where the home is located or surrender the signed title or
24certificate of origin to be held by the county until such time
25as the home is to be removed from the county. Mobile home park

 

 

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1operators shall forward a copy of the mobile home registration
2form provided in Section 12 of "An Act to provide for, license
3and regulate mobile homes and mobile home parks and to repeal
4an Act named herein", approved September 8, 1971, as amended,
5to the township assessor, if any, or to Supervisor of
6Assessments or county assessor if there is no township
7assessor, or to the county assessor in those counties in which
8a county assessor is elected pursuant to Section 3-45 of the
9Property Tax Code, within 5 days of the entry of a mobile home
10into such park. The owner of a mobile home not located in a
11mobile home park shall, within 30 days after initial placement
12of such mobile home in any county and within 30 days after
13movement of such mobile home to a new location, file with the
14county assessor, Supervisor of Assessments or township
15assessor, as the case may be, a mobile home registration
16showing the name and address of the owner and every occupant of
17the mobile home, the location of the mobile home, the year of
18manufacture, and the square feet of floor space contained in
19such mobile home together with the date that the mobile home
20became inhabited, was initially installed and set up in the
21county, or was moved to a new location. Such registration shall
22also include the license number of such mobile home and of the
23towing vehicle, if there be any, and the State issuing such
24licenses. In the case of a mobile home not located in a mobile
25home park, the registration shall be signed by the owner or
26occupant of the mobile home and the title or certificate of

 

 

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1origin shall be signed and recorded in the county where the
2home is located or surrendered to the county and held until
3such time the home is removed from the county. Titles or
4certificates of origin held by a mortgage company on the home
5shall be signed and recorded in the county where located or
6surrendered to the county once the mortgage is released.
7Failure to record or surrender the title or certificate of
8origin shall not prevent the home from being assessed and taxed
9as real property. It is the duty of each township assessor, if
10any, and each Supervisor of Assessments or county assessor if
11there is no township assessor, or the county assessor in those
12counties in which a county assessor is elected pursuant to
13Section 3-45 of the Property Tax Code, to require timely filing
14of a properly completed registration for each mobile home
15located in his or her township or county, as the case may be.
16Any person furnishing misinformation for purposes of
17registration or failing to file a required registration is
18guilty of a Class A misdemeanor. This Section applies only when
19the tax permitted by Section 3 has been imposed on mobile homes
20located inside mobile home parks.
21(Source: P.A. 96-1477, eff. 1-1-11.)
 
22    Section 25. The Manufactured Home Installation Act is
23amended by changing Section 10 as follows:
 
24    (35 ILCS 517/10)

 

 

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1    Sec. 10. Installation requirements; classification as real
2property.
3    (a) Except as provided in subsection (b), a mobile home or
4manufactured home installed on private property that is not in
5a mobile home park on or after the effective date of this Act
6must be installed in accordance with the manufacturer's
7instructions and classified, assessed, and taxed as real
8property.
9    (b) Mobile homes and manufactured homes that (i) are
10located outside of mobile home parks and (ii) are taxed under
11the Mobile Home Local Services Tax Act on the effective date of
12this Act must continue to be taxed under the Mobile Home Local
13Services Tax Act and shall not be classified, assessed, and
14taxed as real property until the home is sold or transferred or
15until the home is relocated to a different parcel of land
16outside of a mobile home park. If a mobile home described in
17this subsection (b) is sold, transferred, or relocated to a
18different parcel of land outside of a mobile home park, then
19the home shall be classified, assessed, and taxed as real
20property. Mobile homes and manufactured homes that are
21classified, assessed, and taxed as real property on the
22effective date of this Act shall continue to be classified,
23assessed, and taxed as real property. The owner of a mobile
24home or manufactured home that is located outside of a mobile
25home park may file a request with the county assessor
26Department of Revenue that the home be classified, assessed,

 

 

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1and taxed as real property.
2    (c) Mobile homes and manufactured homes that are located in
3mobile home parks must be taxed according to the Mobile Home
4Local Services Tax Act.
5(Source: P.A. 96-1477, eff. 1-1-11.)
 
6    Section 30. The Abandoned Mobile Home Act is amended by
7changing Section 10 as follows:
 
8    (210 ILCS 117/10)
9    Sec. 10. Definitions.
10    "Manufactured home" means a factory-assembled, completely
11integrated structure designed for permanent habitation, with a
12permanent chassis, and so constructed as to permit its
13transport, on wheels temporarily or permanently attached to its
14frame, and is a movable or portable unit that is (i) 8 body
15feet 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
17own chassis (comprised of frame and wheels) from the place of
18its construction to the location, or subsequent locations, at
19which it is installed and set up according to the
20manufacturer's instructions and connected to utilities for
21year-round occupancy for use as a permanent habitation, and
22designed and situated so as to permit its occupancy as a
23dwelling place for one or more persons. The term shall include
24units containing parts that may be folded, collapsed, or

 

 

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1telescoped when being towed and that may be expected to provide
2additional cubic capacity, and that are designed to be joined
3into one integral unit capable of being separated again into
4the components for repeated towing. The term excludes campers
5and recreational vehicles.
6    "Abandoned mobile home" means a mobile home inside a mobile
7home park that has no owner currently residing in the mobile
8home or authorized tenant of the owner currently residing in
9the mobile home to the best knowledge of the municipality; has
10had its electricity, natural gas, sewer, and water payments
11declared delinquent by the utility companies that are providing
12such services; and for which the Mobile Home Privilege Tax,
13imposed under the Mobile Home Local Services Tax Act, is
14delinquent for at least 3 months. A mobile home abandoned
15outside of a mobile home park must be treated like other real
16property for condemnation purposes.
17    "Municipality" means any city, village, incorporated town,
18or its duly authorized agent. If an abandoned mobile home is
19located in an unincorporated area, the county where the mobile
20home is located shall have all powers granted to a municipality
21under this Act.
22(Source: P.A. 96-1477, eff. 1-1-11.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.

 

 

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1 INDEX
2 Statutes amended in order of appearance
3    35 ILCS 105/3-3 new
4    35 ILCS 120/5m new
5    35 ILCS 200/1-130
6    35 ILCS 515/1from Ch. 120, par. 1201
7    35 ILCS 515/4from Ch. 120, par. 1204
8    35 ILCS 517/10
9    210 ILCS 117/10