Bill Text: IL HB1285 | 2011-2012 | 97th General Assembly | Amended

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Bill Title: Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2012, the tax imposed under the Acts on new mobile homes or new manufactured homes to be located outside of a mobile home park shall be calculated against 40% of the selling price of the home and against 100% of the selling price of building materials used. Provides that there shall be no tax on resale of homes located outside or inside of a mobile home park. Amends the Property Tax Code and the Manufactured Home Installation Act. Provides that 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 assessor that the home be classified, assessed, and taxed as real property. Amends the Mobile Home Local Services Tax Act. Removes certain provisions concerning recording of titles and certificates of origin. Amends the Abandoned Mobile Home Act. Provides that a mobile home abandoned outside of a mobile home park must be treated like other real property for condemnation purposes. Amends the Property Tax Code and the Mobile Home Local Services Tax Act to provide that mobile homes and manufactured homes that are located outside of mobile home parks and are taxed during the tax year ending on December 31, 2011 must continue to be taxed under that Act. Provides that a mobile home or manufactured home that is located in a mobile home park may not be taxed as real property until the mobile home or manufactured home is relocated to a different parcel of land outside of a mobile home park. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [HB1285 Detail]

Download: Illinois-2011-HB1285-Amended.html

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Rep. Dave Winters

Filed: 3/1/2011

09700HB1285ham001 LRB097 06559 HLH 51409 a
AMENDMENT TO HOUSE BILL 1285
AMENDMENT NO. ______. Amend House Bill 1285 on page 1, by
replacing lines 11 through 13 with the following:
"home. This provision does not change the current calculation
of"; and
on page 3, line 6, by replacing "2011" with "2010"; and
on page 3, line 18, by replacing "2011" with "2010"; and
on page 4, line 9, by replacing "may" with "shall"; and
on page 6, line 7, by replacing "2011" with "2010"; and
on page 6, line 19, by replacing "2011" with "2010"; and
on page 7, line 6, by replacing "may" with "shall"; and

09700HB1285ham001 - 2 - LRB097 06559 HLH 51409 a
on page 7, line 7, by replacing "until" with "unless and
until".