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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5013

Introduced 2/10/2026, by Rep. Tony M. McCombie

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 15670 HLH 28842 b

A BILL FOR

HB5013
LRB104 15670 HLH 28842 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Section 1-130 as follows:

6

(35 ILCS 200/1-130)
7

Sec. 1-130.
Property; real property; real estate; land;
8
tract; lot.
9

(a) The land itself, with all things contained therein,
10
and also all buildings, structures and improvements, and other
11
permanent fixtures thereon, including all oil, gas, coal, and
12
other minerals in the land and the right to remove oil, gas and
13
other minerals, excluding coal, from the land, and all rights
14
and privileges belonging or pertaining thereto, except where
15
otherwise specified by this Code. Not included therein are
16
low-income housing tax credits authorized by Section 42 of the
17
Internal Revenue Code, 26 U.S.C. 42.
Except as otherwise
18
provided in this Section and the Mobile Home Local Services
19
Tax Act, a building or structure, including a portable shed,
20
garage, or other outbuilding, that is not affixed to or
21
installed on a permanent foundation or connected to utilities
22
for year-round occupancy is not considered real property.

23

(b) Notwithstanding any other provision of law, mobile

HB5013
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LRB104 15670 HLH 28842 b
1
homes and manufactured homes that (i) are located outside of
2
mobile home parks and (ii) are taxed under the Mobile Home
3
Local Services Tax Act on the effective date of this
4
amendatory Act of the 96th General Assembly shall continue to
5
be taxed under the Mobile Home Local Services Tax Act and shall
6
not be assessed and taxed as real property until the home is
7
sold or transferred or until the home is relocated to a
8
different parcel of land outside of a mobile home park. If a
9
mobile home or manufactured home described in this subsection
10
(b) is sold, transferred, or relocated to a different parcel
11
of land outside of a mobile home park, then the home shall be
12
assessed and taxed as real property whether or not that mobile
13
home or manufactured home is affixed to a permanent
14
foundation, as defined in Section 5-5 of the Conveyance and
15
Encumbrance of Manufactured Homes as Real Property and
16
Severance Act, or installed on a permanent foundation, and
17
whether or not such mobile home or manufactured home is real
18
property as defined in Section 5-35 of the Conveyance and
19
Encumbrance of Manufactured Homes as Real Property and
20
Severance Act. Mobile homes and manufactured homes that are
21
located outside of mobile home parks and assessed and taxed as
22
real property on the effective date of this amendatory Act of
23
the 96th General Assembly shall continue to be assessed and
24
taxed as real property whether or not those mobile homes or
25
manufactured homes are affixed to a permanent foundation as
26
defined in the Conveyance and Encumbrance of Manufactured

HB5013
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LRB104 15670 HLH 28842 b
1
Homes as Real Property and Severance Act or installed on
2
permanent foundations and whether or not those mobile homes or
3
manufactured homes are real property as defined in the
4
Conveyance and Encumbrance of Manufactured Homes as Real
5
Property and Severance Act. If a mobile or manufactured home
6
that is located outside of a mobile home park is relocated to a
7
mobile home park, it must be considered chattel and must be
8
taxed according to the Mobile Home Local Services Tax Act. The
9
owner of a mobile home or manufactured home that is located
10
outside of a mobile home park may file a request with the chief
11
county assessment officer that the home be taxed as real
12
property.
13

(c) Mobile homes and manufactured homes that are located
14
in mobile home parks must be taxed according to the Mobile Home
15
Local Services Tax Act.
16

(d) If the provisions of this Section conflict with the
17
Illinois Manufactured Housing and Mobile Home Safety Act, the
18
Mobile Home Local Services Tax Act, the Mobile Home Park Act,
19
or any other provision of law with respect to the taxation of
20
mobile homes or manufactured homes located outside of mobile
21
home parks, the provisions of this Section shall control.
22

(e) Spent fuel pools and dry cask storage systems in which
23
nuclear fuel is stored and is pending further or final
24
disposal from a nuclear power plant that was decommissioned
25
before January 1, 2021 shall be considered real property and
26
be assessable. The chief county assessment officer shall

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LRB104 15670 HLH 28842 b
1
assess such property based on a national evaluation of the
2
effective value per pound of spent nuclear fuel, calculated by
3
examining assessments or PILOT agreements and documented
4
pounds of spent nuclear fuel, at nuclear power plants where
5
such property is similarly considered real property.
6
(Source: P.A. 102-662, eff. 9-15-21.)

7

Section 99.
Effective date.
This Act takes effect upon
8
becoming law.

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