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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB0485
Introduced 2/16/2005, by Sen. Debbie DeFrancesco Halvorson SYNOPSIS AS INTRODUCED:
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35 ILCS 515/3 |
from Ch. 120, par. 1203 |
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Amends the Mobile Home Local Services Tax Act. Provides that the owner of each
mobile home (now, "inhabited mobile home") shall pay an annual tax to the county treasurer. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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SB0485 |
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LRB094 08869 BDD 39088 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Mobile Home Local Services Tax Act is |
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| amended by changing Section 3 as follows:
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| (35 ILCS 515/3) (from Ch. 120, par. 1203)
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| Sec. 3. Mobile homes in addition to such taxes as provided |
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| in the "Use Tax Act"
shall be subject to the following |
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| privilege tax only, and to no ad
valorem tax. Except as |
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| provided in Section 7, the owner of each inhabited
mobile home |
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| shall pay to the county treasurer of the county in which such
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| mobile home is located an annual tax to be
computed at the rate |
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| shown in the table below:
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| TAX YEAR FOLLOWING MODEL YEAR TAX PER SQUARE FOOT
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| OF MOBILE HOME
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| model year and 1st and 2nd
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| year following: 15˘
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| 3rd, 4th and 5th years following
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| model year: 13.5˘
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| 6th, 7th and 8th years following
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| model year: 12˘
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| 9th, 10th and 11th years following
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| model year: 10.5˘
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| 12th, 13th and 14th years following
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| model year: 9˘
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| 15th year following model year
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| and subsequent years: 7.5˘
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| For purposes of this Act, the square-footage shall be based |
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| upon the
outside dimensions of the mobile home excluding the |
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| length of the tongue
and hitch. The owner of a mobile home on |
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| January 1 of any year shall be
liable for the tax of that year,
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| except that the owner of a mobile home on July 1, 1976, shall |
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