(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 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
HOMEmodel
year
and
1st
and
2ndyear
following:
15¢3rd,
4th
and
5th
years
followingmodel
year:
13.5¢6th,
7th
and
8th
years
followingmodel
year:
12¢9th,
10th
and
11th
years
followingmodel
year:
10.5¢12th,
13th
and
14th
years
followingmodel
year:
9¢15th
year
following
model
yearand
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. 94-606, eff. 8-16-05.)
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Last modified: February 18, 2015