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Illinois House Bill HB1047

Illinois 2023-2024 Regular Session

Illinois House Bill HB1047 Compare Versions

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11 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
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1047 Introduced , by Rep. Mary E. Flowers SYNOPSIS AS INTRODUCED:
33 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
44 35 ILCS 515/3 from Ch. 120, par. 1203
55 35 ILCS 515/6.1 from Ch. 120, par. 1206.1
66 765 ILCS 745/8.6 new
77 765 ILCS 745/15.1 new
88 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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1414 1 AN ACT concerning mobile homes.
1515 2 Be it enacted by the People of the State of Illinois,
1616 3 represented in the General Assembly:
1717 4 Section 5. The Mobile Home Local Services Tax Act is
1818 5 amended by changing Sections 3 and 6.1 as follows:
1919 6 (35 ILCS 515/3) (from Ch. 120, par. 1203)
2020 7 Sec. 3. Rate of tax; eligible senior citizens.
2121 8 (a) Mobile homes in addition to such taxes as provided in
2222 9 the "Use Tax Act" shall be subject to the following privilege
2323 10 tax only, and to no ad valorem tax. Except as provided in
2424 11 Section 7 and in those cases where the owner notifies the local
2525 12 assessing authority, by sworn affidavit, that the mobile home
2626 13 is uninhabited and will no longer be used for human
2727 14 habitation, the owner of each mobile home shall pay to the
2828 15 county treasurer of the county in which such mobile home is
2929 16 located an annual tax to be computed at the rate shown in the
3030 17 table below:
3131 18 TAX YEAR FOLLOWING MODEL YEAR TAX PER SQUARE FOOT
3232 19 OF MOBILE HOME
3333 20 model year and 1st and 2nd
3434 21 year following: 15
3535 22 3rd, 4th and 5th years following
3636 23 model year: 13.5
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4040 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1047 Introduced , by Rep. Mary E. Flowers SYNOPSIS AS INTRODUCED:
4141 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
4242 35 ILCS 515/3 from Ch. 120, par. 1203
4343 35 ILCS 515/6.1 from Ch. 120, par. 1206.1
4444 765 ILCS 745/8.6 new
4545 765 ILCS 745/15.1 new
4646 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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5858 765 ILCS 745/15.1 new
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7777 1 6th, 7th and 8th years following
7878 2 model year: 12
7979 3 9th, 10th and 11th years following
8080 4 model year: 10.5
8181 5 12th, 13th and 14th years following
8282 6 model year: 9
8383 7 15th year following model year
8484 8 and subsequent years: 7.5
8585 9 For purposes of this Act, the square-footage shall be
8686 10 based upon the outside dimensions of the mobile home excluding
8787 11 the length of the tongue and hitch. The owner of a mobile home
8888 12 on January 1 of any year shall be liable for the tax of that
8989 13 year, except that the owner of a mobile home on July 1, 1976,
9090 14 shall be liable for the tax for the period of July 1, 1976, to
9191 15 December 31, 1976. This is not a limitation on any home rule
9292 16 county.
9393 17 (b) With respect to any mobile home or manufactured home
9494 18 that (i) is located in a mobile home park that experiences a
9595 19 change in ownership on or after the effective date of this
9696 20 amendatory Act of the 103rd General Assembly and (ii) is
9797 21 occupied as a principal place of residence by an eligible
9898 22 senior citizen, for tax years beginning on or after the date
9999 23 when the mobile home park experiences a change in ownership
100100 24 and until the first taxable year to occur on or after the date
101101 25 when the mobile home or manufactured home is no longer
102102 26 occupied as a principal place of residence by an eligible
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113113 1 senior citizen, the tax imposed under this Act on that mobile
114114 2 home or manufactured home may not exceed the tax imposed under
115115 3 this Act on that mobile home or manufactured home for the
116116 4 taxable year in which the change in ownership takes place.
117117 5 As used in this Section, "eligible senior citizen" means a
118118 6 person who (i) is 65 years of age or older during the taxable
119119 7 year in which the change in ownership of the mobile home park
120120 8 takes place and (ii) is liable for the payment of the tax under
121121 9 this Act on the subject mobile home or manufactured home.
122122 10 (Source: P.A. 94-606, eff. 8-16-05.)
123123 11 (35 ILCS 515/6.1) (from Ch. 120, par. 1206.1)
124124 12 Sec. 6.1. If a tax bill is in error as to the square
125125 13 footage of the mobile home, or as to the rate of tax, or the
126126 14 amount of the tax liability, the owner may file within 6 months
127127 15 following receipt of the bill an affidavit with the county
128128 16 board of assessors, supervisor of assessments or county
129129 17 assessor setting forth such error. If the tax bill does not
130130 18 show the name of the correct owner, the person whose name
131131 19 appears as owner on the bill may file an affidavit with the
132132 20 county board of assessors, supervisor of assessments or county
133133 21 assessor so stating and identifying the correct owner, if
134134 22 known. Upon the filing of an affidavit as provided in this
135135 23 Section, the county clerk or, in counties in which a county
136136 24 assessor is elected pursuant to Section 3-45 of the Property
137137 25 Tax Code, the county assessor shall issue a corrected bill and
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148148 1 shall so indicate on his records.
149149 2 (Source: P.A. 88-670, eff. 12-2-94.)
150150 3 Section 10. The Mobile Home Landlord and Tenant Rights Act
151151 4 is amended by adding Sections 8.6 and 15.1 and 15.2 as follows:
152152 5 (765 ILCS 745/8.6 new)
153153 6 Sec. 8.6. Sale of a mobile home park; right of first
154154 7 refusal.
155155 8 (a) A mobile home park owner shall give notice to each
156156 9 tenant of the mobile home park if the park owner intends to
157157 10 sell or lease all or part of the land on which the mobile home
158158 11 park is located for any purpose. The notice under this
159159 12 subsection shall be mailed by certified mail, and a
160160 13 simultaneous copy shall be sent by certified mail to the
161161 14 authority having jurisdiction, within 14 days after the date
162162 15 on which any advertisement, listing, or public notice is first
163163 16 made that the land is for sale or lease and, in any event, at
164164 17 least 45 days before the sale or lease occurs. The notice shall
165165 18 also include notice of tenants' rights under this Act. This
166166 19 subsection does not apply to the lease of a single lot in a
167167 20 mobile home park to an individual tenant or tenants.
168168 21 (b) Before a mobile home park may be sold or leased for any
169169 22 purpose that would result in a change in use of the mobile home
170170 23 park or result in the property no longer being used as a mobile
171171 24 home park, the park owner shall give notice to each tenant of
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182182 1 the mobile home park, by certified mail, of any bona fide offer
183183 2 for sale or lease that the owner intends to accept. The mobile
184184 3 home park owner shall also send a simultaneous copy of the
185185 4 notice by certified mail to the authority having jurisdiction.
186186 5 Before any other sale or lease of mobile home park property,
187187 6 the owner shall give each tenant and the authority having
188188 7 jurisdiction notice of the offer only if more than 50% of the
189189 8 tenants residing in the mobile home park notify the mobile
190190 9 home park owner in writing that they would like to receive
191191 10 information about the proposed sale or lease. Any notice of
192192 11 the offer required to be given under this subsection shall
193193 12 include the price and the terms and conditions of the offer.
194194 13 The price shall be calculated as a single lump sum amount that
195195 14 reflects (i) the total purchase price, (ii) the present value
196196 15 of any installment payments offered in lieu of cash payment or
197197 16 any promissory notes offered in lieu of cash payment, or (iii)
198198 17 in the case of an offer to rent, the capitalized value of the
199199 18 annual rent. This subsection does not apply to the lease of a
200200 19 single lot in a mobile home park to an individual tenant or
201201 20 tenants.
202202 21 (c) In the case of a third party bona fide offer to
203203 22 purchase that the park owner intends to accept, a group or
204204 23 association of tenants representing at least 51% of the
205205 24 tenants residing in the mobile home park who are entitled to
206206 25 notice under paragraph (b) shall have the right to purchase
207207 26 the subject property for the purpose of continuing the use of
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218218 1 the property as a mobile home park. In the case of a third
219219 2 party bona fide offer to lease that the owner intends to
220220 3 accept, a group or association of tenants representing at
221221 4 least 51% of the tenants residing in the mobile home park who
222222 5 are entitled to notice under paragraph (b) shall have the
223223 6 right to lease the subject property for the purpose of
224224 7 continuing the use of the property as a mobile home park. In
225225 8 either case, the group or association shall: (1) submit to the
226226 9 owner reasonable evidence that the residents of at least 51%
227227 10 of the occupied homes in the park have approved the purchase of
228228 11 the mobile home park by the group or association; (2) submit to
229229 12 the owner a proposed purchase and sale agreement or lease
230230 13 agreement on substantially equivalent terms and conditions
231231 14 within 45 days after receipt of notice of the offer made under
232232 15 subsection (b) of this Section; (3) obtain a binding
233233 16 commitment for any necessary financing or guarantees within an
234234 17 additional 90 days after execution of the purchase and sale
235235 18 agreement or lease; and (4) close on the purchase or lease
236236 19 within an additional 90 days after the end of the 90-day period
237237 20 under item (3).
238238 21 No owner shall unreasonably refuse to enter into, or
239239 22 unreasonably delay the execution or closing on, a purchase and
240240 23 sale or lease agreement with tenants who have made a bona fide
241241 24 offer to meet the price and substantially equivalent terms and
242242 25 conditions of an offer for which notice is required to be given
243243 26 pursuant to subsection (b). Failure of the tenants to submit
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254254 1 such a purchase and sale agreement or lease within the first
255255 2 45-day period, to obtain a binding commitment for financing
256256 3 within the additional 90-day period, or to close on the
257257 4 purchase or lease within the second 90-day period shall serve
258258 5 to terminate the rights of such residents to purchase or lease
259259 6 the mobile home park. The time periods provided in this
260260 7 Section may be extended by agreement. Nothing in this Section
261261 8 shall be construed to require an owner to provide financing to
262262 9 tenants except to the extent such financing would be provided
263263 10 to the third party offeror in the case of a sale or lease for a
264264 11 use which would result in a change of use or discontinuance or
265265 12 to prohibit an owner from requiring tenants who are offering
266266 13 to lease a mobile home park to provide a security deposit, not
267267 14 to exceed the lesser of one-year's rent or the amount which
268268 15 would have been required to be provided by the third party
269269 16 offeror, to be kept in escrow for such purposes during the term
270270 17 of the lease. A group or association that has the right to
271271 18 purchase under this Section may, at its election, assign its
272272 19 purchase right under this Section to the municipality in which
273273 20 the mobile home park is located or to the agency having
274274 21 jurisdiction for the purpose of continuing the property's use
275275 22 as a mobile home park.
276276 23 (d) The right of first refusal created in this Section
277277 24 shall inure to the tenants for the time periods set forth in
278278 25 this Section, beginning on the date of notice to the residents
279279 26 under paragraph (b). The effective period for such right of
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290290 1 first refusal shall obtain separately for each substantially
291291 2 different bona fide offer to purchase or lease the mobile home
292292 3 park, and for each offer substantially equivalent to an offer
293293 4 made more than 3 months prior to the later offer; provided
294294 5 however, that in the case of a substantially equivalent offer
295295 6 made by a prospective buyer who has previously made an offer
296296 7 for which notice to residents was required by subsection (b),
297297 8 the right of first refusal shall obtain only if the subsequent
298298 9 offer is made more than 6 months after the earlier offer. The
299299 10 right of first refusal shall not apply with respect to any
300300 11 offer received by the park owner for which a notice is not
301301 12 required pursuant to subsection (b). No right of first refusal
302302 13 shall apply to a government taking by eminent domain or
303303 14 negotiated purchase, a forced sale pursuant to a foreclosure
304304 15 by an unrelated third party, transfer by gift, devise or
305305 16 operation of law, or a sale to a person who would be an heir at
306306 17 law if there were to be a death intestate of a mobile home park
307307 18 owner.
308308 19 (e) If the tenants of the mobile home park are not the
309309 20 successful purchasers or lessees of the park, the seller or
310310 21 lessor of the park shall provide evidence of compliance with
311311 22 this Section by filing an affidavit of compliance with the
312312 23 authority having jurisdiction within 7 days after the sale or
313313 24 lease of the park. Any lease of 5 years or less shall
314314 25 specifically require that the lessee shall not discontinue or
315315 26 change the use of the mobile home park during the term of the
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326326 1 lease.
327327 2 (f) If there is a sale or lease for which a notice from the
328328 3 mobile home park owner is not required to be, and is not, given
329329 4 under paragraph (b), and, within one year of that sale or
330330 5 lease, the new owner or lessee delivers a notice of change of
331331 6 use or discontinuance as a mobile home park, that notice shall
332332 7 provide each tenant in the mobile home park with at least 4
333333 8 years prior notice of the effective date of the proposed
334334 9 change of use or discontinuance.
335335 10 (765 ILCS 745/15.1 new)
336336 11 Sec. 15.1. Tenant 65 years of age or older; protected
337337 12 lots.
338338 13 (a) Whenever there is a change in ownership of a mobile
339339 14 home park on or after the effective date of this amendatory Act
340340 15 of the 103rd General Assembly, the new owner of that mobile
341341 16 home park may not increase the rent charged for the use of any
342342 17 protected lot in that mobile home park, nor may the new owner
343343 18 make any changes to the terms and conditions of a lease
344344 19 covering a protected lot, until the mobile home or
345345 20 manufactured home situated on that protected lot is no longer
346346 21 the principal place of residence of a qualifying tenant. Upon
347347 22 the expiration of a lease covering a protected lot, the owner
348348 23 of the mobile home park shall allow the qualifying tenant to
349349 24 renew the lease at the same rent and subject to the same terms
350350 25 and conditions as the lease that was in effect for that lot on
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361361 1 the date of the change in ownership. Nothing in this Section
362362 2 prohibits a mobile home park owner from:
363363 3 (1) changing the terms and conditions of a lease at
364364 4 the request of the tenant;
365365 5 (2) changing the terms and conditions of a lease for
366366 6 the purpose of complying with any other provision of law;
367367 7 (3) increasing rent or changing the terms and
368368 8 conditions of a lease in a manner that is permitted under a
369369 9 lease that is in effect on the date of the change in
370370 10 ownership; or
371371 11 (4) evicting a tenant for any one or more of the
372372 12 reasons specified in Section 15 of this Act.
373373 13 (b) As used in this Section:
374374 14 "Protected lot" means a lot in a mobile home park that, as
375375 15 of the date on which a change in ownership of the mobile home
376376 16 park occurs, is subject to a written lease covering a mobile
377377 17 home or manufactured home that is the principal place of
378378 18 residence of a qualifying tenant.
379379 19 "Qualifying tenant" means a tenant who is 65 years of age
380380 20 or older on the date when the change in ownership of the mobile
381381 21 home park occurs.
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