Mobile Home Statutory Requirements

Click: REVENUE (35 ILCS 515/) Mobile Home Local Services Tax Act to see full Statute.

(35 ILCS 515/3) …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:

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:
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.

Failure to record or surrender the title or certificate of origin shall not prevent the home from being assessed and taxed. Any person furnishing misinformation for purposes of registration or failing to file a required registration is guilty of a Class A misdemeanor.

(35 ILCS 515/6)
A mobile home harbored after the first day of such month shall be considered to have been harbored for the entire month for the purposes of this Section.

(35 ILCS 515/7)
Sec. 7. The local services tax for owners of mobile homes who (a) are actually residing in such mobile homes, (b) hold title to such mobile home as provided in the Illinois Vehicle Code, and (c) are 65 years of age or older or are disabled persons within the meaning of Section 3.14 of the Senior Citizens and Disabled Persons Property Tax Relief Act on the annual billing date shall be reduced to 80 percent of the tax. Proof that a claimant has been issued an Illinois Person with a Disability Identification Card stating that the claimant is under a Class 2 disability shall constitute proof that the person thereon named is a disabled person within the meaning of this Act. An application for reduction of the tax shall be filed by the individuals who are entitled to the reduction. If the application is filed after May 1, the reduction in tax shall begin with the next annual bill.

(35 ILCS 515/7.5)
Sec. 7.5. Exemption for disabled veterans.

(a) Beginning on January 1, 2004, a mobile home owned and used exclusively by a disabled veteran or the spouse or unmarried surviving spouse of the veteran as a home, is exempt from the tax imposed under this Act.

(b) As used in this Section:
“Disabled veteran” means a person who has served in the armed forces of the United States and whose disability is of such a nature that the federal government has authorized payment for purchase or construction of specially adapted housing as set forth in the United States Code, Title 38, Chapter 21, Section 2101.

“Unmarried surviving spouse” means the surviving spouse of the veteran at any time after the death of the veteran during which the surviving spouse is not married.

(c) Eligibility for this exemption must be reestablished on an annual basis by certification from the Illinois Department of Veterans’ Affairs to the county (treasurer) of the county in which the exempt mobile home is located.

(35 ILCS 515/10)
Sec. 10. (For new mobile homes) Mobile home dealers shall within 10 days after any retail sale and delivery of a mobile home, notify the county (treasurer) of the county in which the point of delivery is located of the sale, the name of the purchaser, year of manufacture, the point at which delivery to the purchaser was made, and the serial number and exterior measurements of the mobile home.

(35 ILCS 515/11)
Sec. 11. Before any mobile home subject to the tax imposed by this Act may be moved, the transporting company must obtain a permit from the county treasurer certifying that the tax on the mobile home has been paid for the current tax period and all previous tax periods for which taxes remain due. It shall be a Class B misdemeanor for any person or entity to move any mobile home or cause it to be moved a distance of more than one mile without having received such permit from the taxpayer. It shall be a Class B misdemeanor for any taxpayer to move any mobile home or cause it to be moved a distance of more than one mile without such permit having been issued by the county treasurer. This Section does not apply to (i) any person or entity who moves a mobile home or causes it to be moved pursuant to a court order, nor does this Section apply to any person or municipality that moves a mobile home under the Abandoned Mobile Home Act or (ii) a mobile home park owner that moves an abandoned mobile home for its disposal as scrap or otherwise without further use as a mobile home. (SEE SECTION 554.201 PERMITS FOR SINGLE TRIP MOVEMENTS, STATE FORM 7878 (R/210-08)).

(625 ILCS 5/3-112)
Sec. 3-112. Transfer.

(a) If an owner transfers his interest in a vehicle, other than by the creation of a security interest, at the time of the delivery of the vehicle he shall execute to the transferee an assignment and warranty of title in the space provided on the certificate of title, or as the Secretary of State prescribes, and cause the certificate and assignment to be mailed or delivered to the transferee or to the Secretary of State. The owner shall also provide to the transferee a certification by the treasurer of the county in which the vehicle is situated that all taxes imposed upon the vehicle for the years the owner was the actual titleholder of the vehicle have been paid.

(b) The transferee shall, promptly and within 20 days after delivery to him of the vehicle and the assigned title, execute the application for a new certificate of title.

As of January 1, 2011, upon any change in ownership, a mobile home located outside of a mobile home park or on privately owned land will be assessed as real estate and no longer taxed under the Mobile Home Local Services Tax Act.