Sen. Dave Syverson
Filed: 3/23/2012
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 2980




2    AMENDMENT NO. ______. Amend Senate Bill 2980 by replacing 
3everything after the enacting clause with the following:

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



6    (35 ILCS 200/1-130)



7    Sec. 1-130. Property; real property; real estate; land; 
8tract; lot. 
9    (a) The land
itself, with all things contained therein, and 
10also all buildings, structures
and improvements, and other 
11permanent fixtures thereon, including all oil, gas,
coal, and 
12other minerals in the land and the right to remove oil, gas and 
13other
minerals, excluding coal, from the land, and all rights 
14and privileges
belonging or pertaining thereto, except where 
15otherwise specified by this Code.

Not included therein are 
16low-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 on the effective date of this amendatory 
6Act of the 96th General Assembly shall continue to be taxed 
7under the Mobile Home Local Services Tax Act and shall not be 
8classified, assessed, and taxed as real property until the home 
9is sold or transferred or until the home is relocated to a 
10different parcel of land outside of a mobile home park.  If a 
11mobile home described in this subsection (b) is sold, 
12transferred, or relocated to a different parcel of land outside 
13of a mobile home park, then the home shall be classified, 
14assessed, and taxed as real property.  Mobile homes and 
15manufactured homes that are classified, assessed, and taxed as 
16real property on the effective date of this amendatory Act of 
17the 96th General Assembly shall continue to be classified, 
18assessed, and taxed as real property.  If a mobile or 
19manufactured home that is located outside of a mobile home park 
20is relocated to a mobile home park, it must be considered 
21chattel and must be taxed according to the Mobile Home Local 
22Services Tax Act.  The owner of a mobile home or manufactured 
23home that is located outside of a mobile home park may file a 
24request with the county that the home be classified, assessed, 
25and taxed as real property. 
26    (c)  Mobile homes and manufactured homes that are located in 
 
 
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1mobile home parks must be considered chattel and must be taxed 
2according to the Mobile Home Local Services Tax Act.
3    (d) If the provisions of this Section conflict with the 
4Illinois Manufactured Housing and Mobile Home Safety Act, the 
5Mobile Home Local Services Tax Act, the Mobile Home Park Act, 
6or any other provision of law with respect to the taxation of 
7mobile homes or manufactured homes located outside of mobile 
8home parks, the provisions of this Section shall control. 
9    (e)  For purposes of this Act, a portable self-serve pet 
10wash vending station shall not be classified, assessed, or 
11taxed as real property, regardless of whether or not that pet 
12wash vending  station requires a utility connection for water, 
13sewer, electric, or internet service.  As used in  this Section, 
14a "portable self-serve pet wash vending station" is a moveable 
15structure operated or operable by the insertion of coins, 
16tokens, chips, or similar objects, and designed for the purpose 
17of bathing or grooming a companion animal, as that term is 
18defined in the Humane Care for Animals Act. 
19(Source: P.A. 96-1477, eff. 1-1-11.)

 

20    Section 99. Effective date. This Act takes effect upon 
21becoming law.".