Bill Text: IL SB1227 | 2011-2012 | 97th General Assembly | Amended

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Bill Title: Creates the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act. Provides that manufactured homes are deemed to be real property. Sets forth certain conditions that must be met to convey or voluntarily encumber a manufactured home as real property. Contains provisions concerning affidavits of affixation and affidavits of severance. Contains provisions concerning security interests and liens. Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the tax imposed on new mobile homes or new manufactured homes located outside of mobile home parks shall be calculated against 40% of the selling price of the home and against 100% of the selling price of any other building materials. Amends the Property Tax Code and the Mobile Home Local Services Tax Act. Makes changes concerning the taxation of mobile homes and manufactured homes located outside of mobile home parks. Amends various Acts to define and include "manufactured homes" and to make changes to provisions concerning registration of manufactured homes and security interests in or liens on manufactured homes. Contains other provisions.

Spectrum: Moderate Partisan Bill (Democrat 5-1)

Status: (Failed) 2013-01-08 - Session Sine Die [SB1227 Detail]

Download: Illinois-2011-SB1227-Amended.html

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Rep. Barbara Flynn Currie

Filed: 5/29/2011

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AMENDMENT TO SENATE BILL 1227
AMENDMENT NO. ______. Amend Senate Bill 1227 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Section 1-130 as follows:
(35 ILCS 200/1-130)
Sec. 1-130. Property; real property; real estate; land;
tract; lot.
(a) The land itself, with all things contained therein, and
also all buildings, structures and improvements, and other
permanent fixtures thereon, including all oil, gas, coal, and
other minerals in the land and the right to remove oil, gas and
other minerals, excluding coal, from the land, and all rights
and privileges belonging or pertaining thereto, except where
otherwise specified by this Code. Not included therein are
low-income housing tax credits authorized by Section 42 of the

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Internal Revenue Code, 26 U.S.C. 42.
(b) Notwithstanding any other provision of law, mobile
homes and manufactured homes that (i) are located outside of
mobile home parks and (ii) are taxed under the Mobile Home
Local Services Tax Act on the effective date of this amendatory
Act of the 96th General Assembly shall continue to be taxed
under the Mobile Home Local Services Tax Act and shall not be
classified, assessed, and taxed as real property until the home
is sold or transferred or until the home is relocated to a
different parcel of land outside of a mobile home park. If a
mobile home described in this subsection (b) is sold,
transferred, or relocated to a different parcel of land outside
of a mobile home park, then the home shall be classified,
assessed, and taxed as real property. Mobile homes and
manufactured homes that are classified, assessed, and taxed as
real property on the effective date of this amendatory Act of
the 96th General Assembly shall continue to be classified,
assessed, and taxed as real property. If a mobile or
manufactured home that is located outside of a mobile home park
is relocated to a mobile home park, it must be considered
chattel and must be taxed according to the Mobile Home Local
Services Tax Act. 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 that the home be classified, assessed,
and taxed as real property.
(c) Mobile homes and manufactured homes that are located in

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mobile home parks must be considered chattel and must be taxed
according to the Mobile Home Local Services Tax Act.
(d) If the provisions of this Section conflict with the
Illinois Manufactured Housing and Mobile Home Safety Act, the
Mobile Home Local Services Tax Act, the Mobile Home Park Act,
or any other provision of law with respect to the taxation of
mobile homes or manufactured homes located outside of mobile
home parks, the provisions of this Section shall control.
(Source: P.A. 96-1477, eff. 1-1-11.)".