Public Act 094-0606
 		





SB0485 Enrolled
LRB094 08869 BDD 39088 b






    AN ACT concerning revenue. 

 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:


 
    Section 5. The Mobile Home Local Services Tax Act is 
amended  by changing Section 3 as follows:
 



    (35 ILCS 515/3)  (from Ch. 120, par. 1203)



    Sec. 3. Mobile homes in addition to such taxes as provided 
in the "Use Tax Act"
shall be subject to the following 
privilege tax only, and to no ad
valorem tax.  Except as 
provided in Section 7 and in those cases where the owner 
notifies the local assessing authority, by sworn affidavit, 
that the mobile home is uninhabited and will no longer be used 
for human habitation, the owner of each inhabited
mobile home 
shall pay to the county treasurer of the county in which such

mobile home is located an annual tax to be
computed at the rate 
shown in the table below:

TAX YEAR FOLLOWING MODEL YEAR          TAX PER SQUARE FOOT

        OF MOBILE HOME

model year and 1st and 2nd

year following:                               15¢

3rd, 4th and 5th years following

model year:                                 13.5¢

6th, 7th and 8th years following

model year:                                   12¢

9th, 10th and 11th years following

model year:                                 10.5¢

12th, 13th and 14th years following

model year:                                    9¢

15th year following model year

and subsequent years:                        7.5¢

For purposes of this Act, the square-footage shall be based 
upon the
 outside dimensions of the mobile home excluding the 
length of the tongue
and hitch.  The owner of a mobile home on 
January 1 of any year shall be
liable for the tax of that year,

except that the owner of a mobile home on July 1, 1976, shall 
be liable
for the tax for the period of
July 1, 1976, to 
December 31, 1976.
This is not a limitation on any home rule 
county.

(Source: P.A. 79-1184.)

 

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






Effective Date:  8/16/2005