103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1047 Introduced , by Rep. Mary E. Flowers SYNOPSIS AS INTRODUCED: 35 ILCS 515/3 from Ch. 120, par. 1203 35 ILCS 515/6.1 from Ch. 120, par. 1206.1 765 ILCS 745/8.6 new765 ILCS 745/15.1 new Amends the Mobile Home Local Services Tax Act. Provides that the tax imposed under the Act on a mobile home or manufactured home that (i) is located in a mobile home park that experiences a change in ownership on or after the effective date of the amendatory Act and (ii) is occupied as a primary residence by an eligible senior citizen may not exceed the tax imposed under the Act on that mobile home or manufactured home for the taxable year in which the change in ownership takes place. Amends the Mobile Home Landlord and Tenant Rights Act. Provides for a right of first refusal for tenants in the case of a sale or lease of a mobile home park. Adds provisions concerning tenants who are 65 years of age or older when there is a change in ownership of the mobile home park. LRB103 04713 HLH 49722 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1047 Introduced , by Rep. Mary E. Flowers SYNOPSIS AS INTRODUCED: 35 ILCS 515/3 from Ch. 120, par. 1203 35 ILCS 515/6.1 from Ch. 120, par. 1206.1 765 ILCS 745/8.6 new765 ILCS 745/15.1 new 35 ILCS 515/3 from Ch. 120, par. 1203 35 ILCS 515/6.1 from Ch. 120, par. 1206.1 765 ILCS 745/8.6 new 765 ILCS 745/15.1 new Amends the Mobile Home Local Services Tax Act. Provides that the tax imposed under the Act on a mobile home or manufactured home that (i) is located in a mobile home park that experiences a change in ownership on or after the effective date of the amendatory Act and (ii) is occupied as a primary residence by an eligible senior citizen may not exceed the tax imposed under the Act on that mobile home or manufactured home for the taxable year in which the change in ownership takes place. Amends the Mobile Home Landlord and Tenant Rights Act. Provides for a right of first refusal for tenants in the case of a sale or lease of a mobile home park. Adds provisions concerning tenants who are 65 years of age or older when there is a change in ownership of the mobile home park. LRB103 04713 HLH 49722 b LRB103 04713 HLH 49722 b A BILL FOR
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1047 Introduced , by Rep. Mary E. Flowers SYNOPSIS AS INTRODUCED:
35 ILCS 515/3 from Ch. 120, par. 1203 35 ILCS 515/6.1 from Ch. 120, par. 1206.1 765 ILCS 745/8.6 new765 ILCS 745/15.1 new 35 ILCS 515/3 from Ch. 120, par. 1203 35 ILCS 515/6.1 from Ch. 120, par. 1206.1 765 ILCS 745/8.6 new 765 ILCS 745/15.1 new
35 ILCS 515/3 from Ch. 120, par. 1203
35 ILCS 515/6.1 from Ch. 120, par. 1206.1
765 ILCS 745/8.6 new
765 ILCS 745/15.1 new
Amends the Mobile Home Local Services Tax Act. Provides that the tax imposed under the Act on a mobile home or manufactured home that (i) is located in a mobile home park that experiences a change in ownership on or after the effective date of the amendatory Act and (ii) is occupied as a primary residence by an eligible senior citizen may not exceed the tax imposed under the Act on that mobile home or manufactured home for the taxable year in which the change in ownership takes place. Amends the Mobile Home Landlord and Tenant Rights Act. Provides for a right of first refusal for tenants in the case of a sale or lease of a mobile home park. Adds provisions concerning tenants who are 65 years of age or older when there is a change in ownership of the mobile home park.
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A BILL FOR
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1 AN ACT concerning mobile homes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Mobile Home Local Services Tax Act is
5 amended by changing Sections 3 and 6.1 as follows:
6 (35 ILCS 515/3) (from Ch. 120, par. 1203)
7 Sec. 3. Rate of tax; eligible senior citizens.
8 (a) Mobile homes in addition to such taxes as provided in
9 the "Use Tax Act" shall be subject to the following privilege
10 tax only, and to no ad valorem tax. Except as provided in
11 Section 7 and in those cases where the owner notifies the local
12 assessing authority, by sworn affidavit, that the mobile home
13 is uninhabited and will no longer be used for human
14 habitation, the owner of each mobile home shall pay to the
15 county treasurer of the county in which such mobile home is
16 located an annual tax to be computed at the rate shown in the
17 table below:
18 TAX YEAR FOLLOWING MODEL YEAR TAX PER SQUARE FOOT
19 OF MOBILE HOME
20 model year and 1st and 2nd
21 year following: 15
22 3rd, 4th and 5th years following
23 model year: 13.5
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1047 Introduced , by Rep. Mary E. Flowers SYNOPSIS AS INTRODUCED:
35 ILCS 515/3 from Ch. 120, par. 1203 35 ILCS 515/6.1 from Ch. 120, par. 1206.1 765 ILCS 745/8.6 new765 ILCS 745/15.1 new 35 ILCS 515/3 from Ch. 120, par. 1203 35 ILCS 515/6.1 from Ch. 120, par. 1206.1 765 ILCS 745/8.6 new 765 ILCS 745/15.1 new
35 ILCS 515/3 from Ch. 120, par. 1203
35 ILCS 515/6.1 from Ch. 120, par. 1206.1
765 ILCS 745/8.6 new
765 ILCS 745/15.1 new
Amends the Mobile Home Local Services Tax Act. Provides that the tax imposed under the Act on a mobile home or manufactured home that (i) is located in a mobile home park that experiences a change in ownership on or after the effective date of the amendatory Act and (ii) is occupied as a primary residence by an eligible senior citizen may not exceed the tax imposed under the Act on that mobile home or manufactured home for the taxable year in which the change in ownership takes place. Amends the Mobile Home Landlord and Tenant Rights Act. Provides for a right of first refusal for tenants in the case of a sale or lease of a mobile home park. Adds provisions concerning tenants who are 65 years of age or older when there is a change in ownership of the mobile home park.
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A BILL FOR
35 ILCS 515/3 from Ch. 120, par. 1203
35 ILCS 515/6.1 from Ch. 120, par. 1206.1
765 ILCS 745/8.6 new
765 ILCS 745/15.1 new
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1 6th, 7th and 8th years following
2 model year: 12
3 9th, 10th and 11th years following
4 model year: 10.5
5 12th, 13th and 14th years following
6 model year: 9
7 15th year following model year
8 and subsequent years: 7.5
9 For purposes of this Act, the square-footage shall be
10 based upon the outside dimensions of the mobile home excluding
11 the length of the tongue and hitch. The owner of a mobile home
12 on January 1 of any year shall be liable for the tax of that
13 year, except that the owner of a mobile home on July 1, 1976,
14 shall be liable for the tax for the period of July 1, 1976, to
15 December 31, 1976. This is not a limitation on any home rule
16 county.
17 (b) With respect to any mobile home or manufactured home
18 that (i) is located in a mobile home park that experiences a
19 change in ownership on or after the effective date of this
20 amendatory Act of the 103rd General Assembly and (ii) is
21 occupied as a principal place of residence by an eligible
22 senior citizen, for tax years beginning on or after the date
23 when the mobile home park experiences a change in ownership
24 and until the first taxable year to occur on or after the date
25 when the mobile home or manufactured home is no longer
26 occupied as a principal place of residence by an eligible
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1 senior citizen, the tax imposed under this Act on that mobile
2 home or manufactured home may not exceed the tax imposed under
3 this Act on that mobile home or manufactured home for the
4 taxable year in which the change in ownership takes place.
5 As used in this Section, "eligible senior citizen" means a
6 person who (i) is 65 years of age or older during the taxable
7 year in which the change in ownership of the mobile home park
8 takes place and (ii) is liable for the payment of the tax under
9 this Act on the subject mobile home or manufactured home.
10 (Source: P.A. 94-606, eff. 8-16-05.)
11 (35 ILCS 515/6.1) (from Ch. 120, par. 1206.1)
12 Sec. 6.1. If a tax bill is in error as to the square
13 footage of the mobile home, or as to the rate of tax, or the
14 amount of the tax liability, the owner may file within 6 months
15 following receipt of the bill an affidavit with the county
16 board of assessors, supervisor of assessments or county
17 assessor setting forth such error. If the tax bill does not
18 show the name of the correct owner, the person whose name
19 appears as owner on the bill may file an affidavit with the
20 county board of assessors, supervisor of assessments or county
21 assessor so stating and identifying the correct owner, if
22 known. Upon the filing of an affidavit as provided in this
23 Section, the county clerk or, in counties in which a county
24 assessor is elected pursuant to Section 3-45 of the Property
25 Tax Code, the county assessor shall issue a corrected bill and
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1 shall so indicate on his records.
2 (Source: P.A. 88-670, eff. 12-2-94.)
3 Section 10. The Mobile Home Landlord and Tenant Rights Act
4 is amended by adding Sections 8.6 and 15.1 and 15.2 as follows:
5 (765 ILCS 745/8.6 new)
6 Sec. 8.6. Sale of a mobile home park; right of first
7 refusal.
8 (a) A mobile home park owner shall give notice to each
9 tenant of the mobile home park if the park owner intends to
10 sell or lease all or part of the land on which the mobile home
11 park is located for any purpose. The notice under this
12 subsection shall be mailed by certified mail, and a
13 simultaneous copy shall be sent by certified mail to the
14 authority having jurisdiction, within 14 days after the date
15 on which any advertisement, listing, or public notice is first
16 made that the land is for sale or lease and, in any event, at
17 least 45 days before the sale or lease occurs. The notice shall
18 also include notice of tenants' rights under this Act. This
19 subsection does not apply to the lease of a single lot in a
20 mobile home park to an individual tenant or tenants.
21 (b) Before a mobile home park may be sold or leased for any
22 purpose that would result in a change in use of the mobile home
23 park or result in the property no longer being used as a mobile
24 home park, the park owner shall give notice to each tenant of
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1 the mobile home park, by certified mail, of any bona fide offer
2 for sale or lease that the owner intends to accept. The mobile
3 home park owner shall also send a simultaneous copy of the
4 notice by certified mail to the authority having jurisdiction.
5 Before any other sale or lease of mobile home park property,
6 the owner shall give each tenant and the authority having
7 jurisdiction notice of the offer only if more than 50% of the
8 tenants residing in the mobile home park notify the mobile
9 home park owner in writing that they would like to receive
10 information about the proposed sale or lease. Any notice of
11 the offer required to be given under this subsection shall
12 include the price and the terms and conditions of the offer.
13 The price shall be calculated as a single lump sum amount that
14 reflects (i) the total purchase price, (ii) the present value
15 of any installment payments offered in lieu of cash payment or
16 any promissory notes offered in lieu of cash payment, or (iii)
17 in the case of an offer to rent, the capitalized value of the
18 annual rent. This subsection does not apply to the lease of a
19 single lot in a mobile home park to an individual tenant or
20 tenants.
21 (c) In the case of a third party bona fide offer to
22 purchase that the park owner intends to accept, a group or
23 association of tenants representing at least 51% of the
24 tenants residing in the mobile home park who are entitled to
25 notice under paragraph (b) shall have the right to purchase
26 the subject property for the purpose of continuing the use of
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1 the property as a mobile home park. In the case of a third
2 party bona fide offer to lease that the owner intends to
3 accept, a group or association of tenants representing at
4 least 51% of the tenants residing in the mobile home park who
5 are entitled to notice under paragraph (b) shall have the
6 right to lease the subject property for the purpose of
7 continuing the use of the property as a mobile home park. In
8 either case, the group or association shall: (1) submit to the
9 owner reasonable evidence that the residents of at least 51%
10 of the occupied homes in the park have approved the purchase of
11 the mobile home park by the group or association; (2) submit to
12 the owner a proposed purchase and sale agreement or lease
13 agreement on substantially equivalent terms and conditions
14 within 45 days after receipt of notice of the offer made under
15 subsection (b) of this Section; (3) obtain a binding
16 commitment for any necessary financing or guarantees within an
17 additional 90 days after execution of the purchase and sale
18 agreement or lease; and (4) close on the purchase or lease
19 within an additional 90 days after the end of the 90-day period
20 under item (3).
21 No owner shall unreasonably refuse to enter into, or
22 unreasonably delay the execution or closing on, a purchase and
23 sale or lease agreement with tenants who have made a bona fide
24 offer to meet the price and substantially equivalent terms and
25 conditions of an offer for which notice is required to be given
26 pursuant to subsection (b). Failure of the tenants to submit
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1 such a purchase and sale agreement or lease within the first
2 45-day period, to obtain a binding commitment for financing
3 within the additional 90-day period, or to close on the
4 purchase or lease within the second 90-day period shall serve
5 to terminate the rights of such residents to purchase or lease
6 the mobile home park. The time periods provided in this
7 Section may be extended by agreement. Nothing in this Section
8 shall be construed to require an owner to provide financing to
9 tenants except to the extent such financing would be provided
10 to the third party offeror in the case of a sale or lease for a
11 use which would result in a change of use or discontinuance or
12 to prohibit an owner from requiring tenants who are offering
13 to lease a mobile home park to provide a security deposit, not
14 to exceed the lesser of one-year's rent or the amount which
15 would have been required to be provided by the third party
16 offeror, to be kept in escrow for such purposes during the term
17 of the lease. A group or association that has the right to
18 purchase under this Section may, at its election, assign its
19 purchase right under this Section to the municipality in which
20 the mobile home park is located or to the agency having
21 jurisdiction for the purpose of continuing the property's use
22 as a mobile home park.
23 (d) The right of first refusal created in this Section
24 shall inure to the tenants for the time periods set forth in
25 this Section, beginning on the date of notice to the residents
26 under paragraph (b). The effective period for such right of
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1 first refusal shall obtain separately for each substantially
2 different bona fide offer to purchase or lease the mobile home
3 park, and for each offer substantially equivalent to an offer
4 made more than 3 months prior to the later offer; provided
5 however, that in the case of a substantially equivalent offer
6 made by a prospective buyer who has previously made an offer
7 for which notice to residents was required by subsection (b),
8 the right of first refusal shall obtain only if the subsequent
9 offer is made more than 6 months after the earlier offer. The
10 right of first refusal shall not apply with respect to any
11 offer received by the park owner for which a notice is not
12 required pursuant to subsection (b). No right of first refusal
13 shall apply to a government taking by eminent domain or
14 negotiated purchase, a forced sale pursuant to a foreclosure
15 by an unrelated third party, transfer by gift, devise or
16 operation of law, or a sale to a person who would be an heir at
17 law if there were to be a death intestate of a mobile home park
18 owner.
19 (e) If the tenants of the mobile home park are not the
20 successful purchasers or lessees of the park, the seller or
21 lessor of the park shall provide evidence of compliance with
22 this Section by filing an affidavit of compliance with the
23 authority having jurisdiction within 7 days after the sale or
24 lease of the park. Any lease of 5 years or less shall
25 specifically require that the lessee shall not discontinue or
26 change the use of the mobile home park during the term of the
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1 lease.
2 (f) If there is a sale or lease for which a notice from the
3 mobile home park owner is not required to be, and is not, given
4 under paragraph (b), and, within one year of that sale or
5 lease, the new owner or lessee delivers a notice of change of
6 use or discontinuance as a mobile home park, that notice shall
7 provide each tenant in the mobile home park with at least 4
8 years prior notice of the effective date of the proposed
9 change of use or discontinuance.
10 (765 ILCS 745/15.1 new)
11 Sec. 15.1. Tenant 65 years of age or older; protected
12 lots.
13 (a) Whenever there is a change in ownership of a mobile
14 home park on or after the effective date of this amendatory Act
15 of the 103rd General Assembly, the new owner of that mobile
16 home park may not increase the rent charged for the use of any
17 protected lot in that mobile home park, nor may the new owner
18 make any changes to the terms and conditions of a lease
19 covering a protected lot, until the mobile home or
20 manufactured home situated on that protected lot is no longer
21 the principal place of residence of a qualifying tenant. Upon
22 the expiration of a lease covering a protected lot, the owner
23 of the mobile home park shall allow the qualifying tenant to
24 renew the lease at the same rent and subject to the same terms
25 and conditions as the lease that was in effect for that lot on
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1 the date of the change in ownership. Nothing in this Section
2 prohibits a mobile home park owner from:
3 (1) changing the terms and conditions of a lease at
4 the request of the tenant;
5 (2) changing the terms and conditions of a lease for
6 the purpose of complying with any other provision of law;
7 (3) increasing rent or changing the terms and
8 conditions of a lease in a manner that is permitted under a
9 lease that is in effect on the date of the change in
10 ownership; or
11 (4) evicting a tenant for any one or more of the
12 reasons specified in Section 15 of this Act.
13 (b) As used in this Section:
14 "Protected lot" means a lot in a mobile home park that, as
15 of the date on which a change in ownership of the mobile home
16 park occurs, is subject to a written lease covering a mobile
17 home or manufactured home that is the principal place of
18 residence of a qualifying tenant.
19 "Qualifying tenant" means a tenant who is 65 years of age
20 or older on the date when the change in ownership of the mobile
21 home park occurs.
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