(35 ILCS 517/1)
Sec. 1. Short title. This Act may be cited as the Manufactured
Home
Installation Act.
(Source: P.A. 96-1477, eff. 1-1-11.)
(35 ILCS 517/3)
Sec. 3. Legislative intent. The General Assembly finds that:
Manufactured homes provide the only affordable home ownership resource for many citizens in Illinois.
Manufactured home parks play an essential role in meeting the affordable housing needs of Illinois communities.
Manufactured home parks provide an unsubsidized affordable housing option that meets the needs of society's most vulnerable citizens: low-income and moderate-income socio-economic groups, including senior citizens and others that are less capable economically but still require safe and affordable housing.
Manufactured home parks are licensed, regulated, or inspected by government agencies to ensure that State, county, and municipal rules and regulations are enforced.
Manufactured home park owners pay for and provide their tenants with a substantial number of services that homeowners outside a manufactured home park obtain through taxpayer funded government sources and subsidies.
Manufactured home parks have a lease requirement that sets standards of behavior and responsibility through the enforcement of rules and regulations, and compliance with these requirements can significantly diminish local government police costs.
(Source: P.A. 96-1477, eff. 1-1-11.)
(35 ILCS 517/5)
Sec. 5. Definitions. As used in this Act:
"Manufactured home" means a factory-assembled, completely integrated structure designed for
permanent
habitation, with a permanent chassis, and so constructed as to permit its
transport, on
wheels temporarily or permanently attached to its frame, and is a movable or portable unit that is (i) 8 body feet or more in width, (ii) 40 body feet or more in length, and (iii) 320 or more square feet, constructed to be towed on its own chassis (comprised of frame and wheels)
from the place of its
construction to the location, or subsequent locations, at which it is installed and set up according to the manufacturer's instructions and connected to utilities for year-round occupancy
for use as a permanent habitation, and designed and situated so as to
permit its
occupancy as a dwelling place for one or more persons. The term shall include units containing parts that may be folded, collapsed, or telescoped when being towed and that may be expected to provide additional cubic capacity, and that are designed to be joined into one integral unit capable of being separated again into the components for repeated towing. The term excludes campers and recreational vehicles. Mobile homes and manufactured homes in mobile home parks must be assessed and taxed as chattel. Mobile homes and manufactured homes outside of mobile home parks must be assessed and taxed as real property. The words "mobile home" and "manufactured home" are synonymous for the purposes of this Act.
The construction of mobile type dwellings known as "manufactured homes" is regulated by the U.S. Department of Housing and Urban Development. All mobile type homes constructed after June 15, 1976, are manufactured homes and must comply with the National Manufactured Home and Construction Safety Standards; State and units of local government are preempted from imposing any additional construction requirements. The installation of these homes must comply with the Manufactured Home Quality Assurance Act and the Manufactured Home Installation Code (77 Ill. Adm. Code 870). The location of these
homes is subject to local zoning and covenant codes.
Section 25 of the Manufactured Home Quality Assurance Act requires licensed manufactured home installers to obtain from the Department of Health a Manufactured Home Installation Seal. The seal is to be placed on the exterior of the manufactured home above the HUD label after the installation is completed by the licensed manufactured home installer, in accordance with the Manufactured Home Installation Code (77 Ill. Adm. Code 870).
"Mobile home park" means a tract of land or 2 contiguous tracts of land that contain sites with the necessary utilities for 5 or more mobile homes or manufactured homes. A mobile home park may be operated either free of charge or for revenue purposes. A mobile home or manufactured home installed in a mobile home park must not be assessed and taxed as real property and shall be taxed under the Mobile Home Local Services Tax Act.
(Source: P.A. 96-1477, eff. 1-1-11.)
(35 ILCS 517/10)
Sec. 10. Installation requirements; classification as real property.
(a) Except as provided in subsection (b), a mobile home or manufactured home installed
on private property that is not in a mobile home
park
on or after
the effective date of this Act must be installed in accordance with the manufacturer's instructions and classified, assessed, and taxed as real property.
(b) Mobile homes and manufactured homes that (i) are located outside of mobile home parks and (ii) are taxed under the Mobile Home Local Services Tax Act on the effective date of this Act must continue to be taxed under the Mobile Home Local Services Tax Act and shall not be classified, assessed, and taxed as real property until the home is sold or transferred or until the home is relocated to a different parcel of land outside of a mobile home park. If a mobile home described in this subsection (b) is sold, transferred, or relocated to a different parcel of land outside of a mobile home park, then the home shall be classified, assessed, and taxed as real property. Mobile homes and manufactured homes that are classified, assessed, and taxed as real property on the effective date of this Act shall continue to be classified, assessed, and taxed as real property. The owner of a mobile home or manufactured home that is located outside of a mobile home park may file a request with the Department of Revenue that the home be classified, assessed, and taxed as real property.
(c) Mobile homes and manufactured homes that are located in mobile home parks must be taxed according to the Mobile Home Local Services Tax Act.
(Source: P.A. 96-1477, eff. 1-1-11.)
(35 ILCS 517/805)
Sec. 805. (Amendatory provisions; text omitted).
(Source: P.A. 96-1477, eff. 1-1-11; text omitted.)
(35 ILCS 517/810)
Sec. 810. (Amendatory provisions; text omitted).
(Source: P.A. 96-1477, eff. 1-1-11; text omitted.)
(35 ILCS 517/815)
Sec. 815. (Amendatory provisions; text omitted).
(Source: P.A. 96-1477, eff. 1-1-11; text omitted.)
(35 ILCS 517/900)
Sec. 900. (Amendatory provisions; text omitted).
(Source: P.A. 96-1477, eff. 1-1-11; text omitted.)
(35 ILCS 517/903)
Sec. 903. (Amendatory provisions; text omitted).
(Source: P.A. 96-1477, eff. 1-1-11; text omitted.)
(35 ILCS 517/905)
Sec. 905. (Amendatory provisions; text omitted).
(Source: P.A. 96-1477, eff. 1-1-11; text omitted.)
(35 ILCS 517/910)
Sec. 910. (Amendatory provisions; text omitted).
(Source: P.A. 96-1477, eff. 1-1-11; text omitted.)
(35 ILCS 517/915)
Sec. 915. (Amendatory provisions; text omitted).
(Source: P.A. 96-1477, eff. 1-1-11; text omitted.)
(35 ILCS 517/920)
Sec. 920. (Amendatory provisions; text omitted).
(Source: P.A. 96-1477, eff. 1-1-11; text omitted.)
(35 ILCS 517/999)
Sec. 999. Effective date. This Act takes effect January 1, 2011.
(Source: P.A. 96-1477, eff. 1-1-11.)
Structure Illinois Compiled Statutes
35 ILCS 5/ - Illinois Income Tax Act.
35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.
35 ILCS 16/ - Film Production Services Tax Credit Act of 2008.
35 ILCS 17/ - Live Theater Production Tax Credit Act.
35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.
35 ILCS 25/ - Small Business Job Creation Tax Credit Act.
35 ILCS 30/ - Historic Preservation Tax Credit Pilot Program Act.
35 ILCS 31/ - Historic Preservation Tax Credit Act.
35 ILCS 35/ - State Tax Preparer Oversight Act.
35 ILCS 40/ - Invest in Kids Act.
35 ILCS 45/ - Manufacturing Illinois Chips for Real Opportunity (MICRO) Act.
35 ILCS 50/ - Recovery and Mental Health Tax Credit Act.
35 ILCS 110/ - Service Use Tax Act.
35 ILCS 115/ - Service Occupation Tax Act.
35 ILCS 120/ - Retailers' Occupation Tax Act.
35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.
35 ILCS 130/ - Cigarette Tax Act.
35 ILCS 135/ - Cigarette Use Tax Act.
35 ILCS 140/ - Home Rule Cigarette Tax Restriction Act.
35 ILCS 143/ - Tobacco Products Tax Act of 1995.
35 ILCS 145/ - Hotel Operators' Occupation Tax Act.
35 ILCS 150/ - Use and Occupation Tax Refund Act.
35 ILCS 155/ - Automobile Renting Occupation and Use Tax Act.
35 ILCS 157/ - Aircraft Use Tax Law.
35 ILCS 158/ - Watercraft Use Tax Law.
35 ILCS 160/ - Direct Pay Permit Implementation Act.
35 ILCS 165/ - Governmental Tax Reform Validation Act.
35 ILCS 171/ - Simplified Sales and Use Tax Administration Act.
35 ILCS 173/ - Gas Use Tax Law.
35 ILCS 175/ - Live Adult Entertainment Facility Surcharge Act.
35 ILCS 180/ - Rental Purchase Agreement Occupation and Use Tax Act.
35 ILCS 185/ - Leveling the Playing Field for Illinois Retail Act.
35 ILCS 200/ - Property Tax Code.
35 ILCS 250/ - Longtime Owner-Occupant Property Tax Relief Act.
35 ILCS 405/ - Illinois Estate and Generation-Skipping Transfer Tax Act.
35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.
35 ILCS 505/ - Motor Fuel Tax Law.
35 ILCS 510/ - Coin-Operated Amusement Device and Redemption Machine Tax Act.
35 ILCS 515/ - Mobile Home Local Services Tax Act.
35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.
35 ILCS 517/ - Manufactured Home Installation Act.
35 ILCS 525/ - Parking Excise Tax Act.
35 ILCS 605/ - Illinois Central Railroad Tax Act.
35 ILCS 610/ - Messages Tax Act.
35 ILCS 615/ - Gas Revenue Tax Act.
35 ILCS 620/ - Public Utilities Revenue Act.
35 ILCS 625/ - Water Company Invested Capital Tax Act.
35 ILCS 630/ - Telecommunications Excise Tax Act.
35 ILCS 635/ - Telecommunications Infrastructure Maintenance Fee Act.
35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.
35 ILCS 638/ - Mobile Telecommunications Sourcing Conformity Act.
35 ILCS 640/ - Electricity Excise Tax Law.
35 ILCS 645/ - Electricity Infrastructure Maintenance Fee Law.
35 ILCS 705/ - Tax Collection Suit Act.
35 ILCS 717/ - Reciprocal Tax Collection Act.
35 ILCS 720/ - Local Tax Collection Act.
35 ILCS 730/ - Federal Excise Tax Refund Act.
35 ILCS 735/ - Uniform Penalty and Interest Act.
35 ILCS 745/ - Tax Delinquency Amnesty Act.
35 ILCS 750/ - State Tax Lien Registration Act.
35 ILCS 805/ - Glenview Naval Air Station Tax Exemption Act.
35 ILCS 810/ - Great Lakes Naval Station Tax Exemption Act.
35 ILCS 815/ - Postage Stamp Vending Machine Act.
35 ILCS 820/ - Stock, Commodity, or Options Transaction Tax Exemption Act.
35 ILCS 1010/ - Illinois Independent Tax Tribunal Act of 2012.