Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1830 Compare Versions

Only one version of the bill is available at this time.

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1830 Introduced 2/5/2025, by Sen. Chapin Rose SYNOPSIS AS INTRODUCED: 35 ILCS 200/1-130 Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately. LRB104 03830 HLH 13854 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1830 Introduced 2/5/2025, by Sen. Chapin Rose SYNOPSIS AS INTRODUCED: 35 ILCS 200/1-130 35 ILCS 200/1-130 Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately. LRB104 03830 HLH 13854 b LRB104 03830 HLH 13854 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1830 Introduced 2/5/2025, by Sen. Chapin Rose SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/1-130 35 ILCS 200/1-130
4	4	35 ILCS 200/1-130
5	5	Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately.
6	6	LRB104 03830 HLH 13854 b LRB104 03830 HLH 13854 b
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8	8	A BILL FOR
9	9	SB1830LRB104 03830 HLH 13854 b SB1830 LRB104 03830 HLH 13854 b
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11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by changing
15	15	5 Section 1-130 as follows:
16	16	6 (35 ILCS 200/1-130)
17	17	7 Sec. 1-130. Property; real property; real estate; land;
18	18	8 tract; lot.
19	19	9 (a) The land itself, with all things contained therein,
20	20	10 and also all buildings, structures and improvements, and other
21	21	11 permanent fixtures thereon, including all oil, gas, coal, and
22	22	12 other minerals in the land and the right to remove oil, gas and
23	23	13 other minerals, excluding coal, from the land, and all rights
24	24	14 and privileges belonging or pertaining thereto, except where
25	25	15 otherwise specified by this Code. Not included therein are
26	26	16 low-income housing tax credits authorized by Section 42 of the
27	27	17 Internal Revenue Code, 26 U.S.C. 42. Except as otherwise
28	28	18 provided in this Section and the Mobile Home Local Services
29	29	19 Tax Act, a building or structure, including a portable shed,
30	30	20 garage, or other outbuilding, that is not affixed to or
31	31	21 installed on a permanent foundation or connected to utilities
32	32	22 for year-round occupancy is not considered real property.
33	33	23 (b) Notwithstanding any other provision of law, mobile
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1830 Introduced 2/5/2025, by Sen. Chapin Rose SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/1-130 35 ILCS 200/1-130
39	39	35 ILCS 200/1-130
40	40	Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately.
41	41	LRB104 03830 HLH 13854 b LRB104 03830 HLH 13854 b
42	42	LRB104 03830 HLH 13854 b
43	43	A BILL FOR
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49	49	35 ILCS 200/1-130
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68	68	1 homes and manufactured homes that (i) are located outside of
69	69	2 mobile home parks and (ii) are taxed under the Mobile Home
70	70	3 Local Services Tax Act on the effective date of this
71	71	4 amendatory Act of the 96th General Assembly shall continue to
72	72	5 be taxed under the Mobile Home Local Services Tax Act and shall
73	73	6 not be assessed and taxed as real property until the home is
74	74	7 sold or transferred or until the home is relocated to a
75	75	8 different parcel of land outside of a mobile home park. If a
76	76	9 mobile home or manufactured home described in this subsection
77	77	10 (b) is sold, transferred, or relocated to a different parcel
78	78	11 of land outside of a mobile home park, then the home shall be
79	79	12 assessed and taxed as real property whether or not that mobile
80	80	13 home or manufactured home is affixed to a permanent
81	81	14 foundation, as defined in Section 5-5 of the Conveyance and
82	82	15 Encumbrance of Manufactured Homes as Real Property and
83	83	16 Severance Act, or installed on a permanent foundation, and
84	84	17 whether or not such mobile home or manufactured home is real
85	85	18 property as defined in Section 5-35 of the Conveyance and
86	86	19 Encumbrance of Manufactured Homes as Real Property and
87	87	20 Severance Act. Mobile homes and manufactured homes that are
88	88	21 located outside of mobile home parks and assessed and taxed as
89	89	22 real property on the effective date of this amendatory Act of
90	90	23 the 96th General Assembly shall continue to be assessed and
91	91	24 taxed as real property whether or not those mobile homes or
92	92	25 manufactured homes are affixed to a permanent foundation as
93	93	26 defined in the Conveyance and Encumbrance of Manufactured
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104	104	1 Homes as Real Property and Severance Act or installed on
105	105	2 permanent foundations and whether or not those mobile homes or
106	106	3 manufactured homes are real property as defined in the
107	107	4 Conveyance and Encumbrance of Manufactured Homes as Real
108	108	5 Property and Severance Act. If a mobile or manufactured home
109	109	6 that is located outside of a mobile home park is relocated to a
110	110	7 mobile home park, it must be considered chattel and must be
111	111	8 taxed according to the Mobile Home Local Services Tax Act. The
112	112	9 owner of a mobile home or manufactured home that is located
113	113	10 outside of a mobile home park may file a request with the chief
114	114	11 county assessment officer that the home be taxed as real
115	115	12 property.
116	116	13 (c) Mobile homes and manufactured homes that are located
117	117	14 in mobile home parks must be taxed according to the Mobile Home
118	118	15 Local Services Tax Act.
119	119	16 (d) If the provisions of this Section conflict with the
120	120	17 Illinois Manufactured Housing and Mobile Home Safety Act, the
121	121	18 Mobile Home Local Services Tax Act, the Mobile Home Park Act,
122	122	19 or any other provision of law with respect to the taxation of
123	123	20 mobile homes or manufactured homes located outside of mobile
124	124	21 home parks, the provisions of this Section shall control.
125	125	22 (e) Spent fuel pools and dry cask storage systems in which
126	126	23 nuclear fuel is stored and is pending further or final
127	127	24 disposal from a nuclear power plant that was decommissioned
128	128	25 before January 1, 2021 shall be considered real property and
129	129	26 be assessable. The chief county assessment officer shall
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140	140	1 assess such property based on a national evaluation of the
141	141	2 effective value per pound of spent nuclear fuel, calculated by
142	142	3 examining assessments or PILOT agreements and documented
143	143	4 pounds of spent nuclear fuel, at nuclear power plants where
144	144	5 such property is similarly considered real property.
145	145	6 (Source: P.A. 102-662, eff. 9-15-21.)
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