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Rep. Barbara Flynn Currie
Filed: 5/29/2011
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| 1 | | AMENDMENT TO SENATE BILL 1227
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| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1227 by replacing |
| 3 | | everything after the enacting clause with the following:
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| 4 | | "Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 1-130 as follows:
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| 6 | | (35 ILCS 200/1-130)
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| 7 | | Sec. 1-130. Property; real property; real estate; land; |
| 8 | | tract; lot. |
| 9 | | (a) The land
itself, with all things contained therein, and |
| 10 | | also all buildings, structures
and improvements, and other |
| 11 | | permanent fixtures thereon, including all oil, gas,
coal, and |
| 12 | | other minerals in the land and the right to remove oil, gas and |
| 13 | | other
minerals, excluding coal, from the land, and all rights |
| 14 | | and privileges
belonging or pertaining thereto, except where |
| 15 | | otherwise specified by this Code.
Not included therein are |
| 16 | | low-income housing tax credits authorized by
Section
42 of the |
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| 1 | | Internal Revenue Code, 26 U.S.C. 42.
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| 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 on the effective date of this amendatory |
| 6 | | Act of the 96th General Assembly shall continue to be taxed |
| 7 | | under the Mobile Home Local Services Tax Act and shall not be |
| 8 | | classified, assessed, and taxed as real property until the home |
| 9 | | is sold or transferred or until the home is relocated to a |
| 10 | | different parcel of land outside of a mobile home park. If a |
| 11 | | mobile home described in this subsection (b) is sold, |
| 12 | | transferred, or relocated to a different parcel of land outside |
| 13 | | of a mobile home park, then the home shall be classified, |
| 14 | | assessed, and taxed as real property. Mobile homes and |
| 15 | | manufactured homes that are classified, assessed, and taxed as |
| 16 | | real property on the effective date of this amendatory Act of |
| 17 | | the 96th General Assembly shall continue to be classified, |
| 18 | | assessed, and taxed as real property. If a mobile or |
| 19 | | manufactured home that is located outside of a mobile home park |
| 20 | | is relocated to a mobile home park, it must be considered |
| 21 | | chattel and must be taxed according to the Mobile Home Local |
| 22 | | Services Tax Act. The owner of a mobile home or manufactured |
| 23 | | home that is located outside of a mobile home park may file a |
| 24 | | request with the county that the home be classified, assessed, |
| 25 | | and taxed as real property. |
| 26 | | (c) Mobile homes and manufactured homes that are located in |
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| 1 | | mobile home parks must be considered chattel and must be taxed |
| 2 | | according to the Mobile Home Local Services Tax Act. |
| 3 | | (d) If the provisions of this Section conflict with the |
| 4 | | Illinois Manufactured Housing and Mobile Home Safety Act, the |
| 5 | | Mobile Home Local Services Tax Act, the Mobile Home Park Act, |
| 6 | | or any other provision of law with respect to the taxation of |
| 7 | | mobile homes or manufactured homes located outside of mobile |
| 8 | | home parks, the provisions of this Section shall control. |
| 9 | | (Source: P.A. 96-1477, eff. 1-1-11.)".
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