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: |
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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,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Use Tax Act is amended by adding Section 3-3 | 5 | | as follows: | 6 | | (35 ILCS 105/3-3 new) | 7 | | Sec. 3-3. Mobile home sales. Beginning January 1, 2012, the | 8 | | tax imposed under this Act on new mobile homes or new | 9 | | manufactured homes to be located outside of a mobile home park | 10 | | shall be calculated against 40% of the selling price of the | 11 | | home and against 100% of the selling price of any other | 12 | | building materials used in the installation and set up of the | 13 | | home. This provision does not change the current calculation of | 14 | | the use tax for new mobile homes or manufactured homes to be | 15 | | located inside of a mobile home park. There shall be no use tax | 16 | | on the resale of mobile homes or manufactured homes located | 17 | | outside or inside mobile home parks. | 18 | | Section 10. The Retailers' Occupation Tax Act is amended by | 19 | | adding 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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| 1 | | tax imposed under this Act on new mobile homes or new | 2 | | manufactured homes to be located outside of a mobile home park | 3 | | shall be calculated against 40% of the selling price of the | 4 | | home and against 100% of the selling price of any other | 5 | | building materials used in the installation and set up of the | 6 | | home. This provision does not change the current calculation of | 7 | | the retailers' occupation tax for new mobile homes or | 8 | | manufactured homes to be located inside of a mobile home park. | 9 | | There shall be no retailers' occupation tax on the resale of | 10 | | mobile homes or manufactured homes located outside or inside | 11 | | mobile home parks.
| 12 | | Section 15. The Property Tax Code is amended by changing | 13 | | Section 1-130 as follows:
| 14 | | (35 ILCS 200/1-130)
| 15 | | Sec. 1-130. Property; real property; real estate; land; | 16 | | tract; lot. | 17 | | (a) The land
itself, with all things contained therein, and | 18 | | also all buildings, structures
and improvements, and other | 19 | | permanent fixtures thereon, including all oil, gas,
coal, and | 20 | | other minerals in the land and the right to remove oil, gas and | 21 | | other
minerals, excluding coal, from the land, and all rights | 22 | | and privileges
belonging or pertaining thereto, except where | 23 | | otherwise specified by this Code.
Not included therein are | 24 | | 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, 2011 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, 2011 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, 2011 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, 2011 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
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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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INDEX
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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 515/1 | from Ch. 120, par. 1201 | | 7 | | 35 ILCS 515/4 | from Ch. 120, par. 1204 | | 8 | | 35 ILCS 517/10 | | | 9 | | 210 ILCS 117/10 | |
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