In Illinois, Mobile homes are billed as “Mobile Home Privilege Tax”. The computation of Mobile Home Tax differs from Real Estate Tax. Tax bills are issued to mobile home owners based on the age and square footage of the mobile home.
Mobile home bills are mailed to the owners in April. The owner has 60 days to pay the tax, which is done in only one installment. If after 60 days the tax remains unpaid, a penalty of $25.00 per month (or portion thereof) up to $100 will be assessed.
Mobile homes on which taxes are not paid are subject to either going through the tax sale procedure or filing liens against the mobile home. When liens are filed, additional fees are incurred, and the liens follow the owner. Many times if a person tries to obtain a loan the mobile home tax lien will surface and will have to be paid before the loan is issued.
When selling a mobile home, the owner must obtain a tax certification from the County Treasurer before the title can be transferred. In order to obtain the tax certification, all taxes must be paid (including the current year). A $10 fee is charged for a Tax Certification. A copy of the last issued title for the mobile home must be brought to the Treasurer for research before the tax certification can be issued. We must search back to the day the title was issued or 10 years back from the current date. You may be asked to leave the copy of the title with us for research, and we will contact you when we have completed our search.
If a mobile home is being moved more than one mile, a tax certification and moving permit must be obtained by the County Treasurer. Again, a copy of the title must be submitted for research of back taxes. All taxes must be paid (including the current year) before a moving permit will be issued. A $10 fee is charged for a Tax Certification. There is a fee of $2.00 for a moving permit.
When a mobile home is purchased a mobile home registration must be filed with the Supervisor of Assessments within 30 days. The Supervisor of Assessments also maintains the record of where the Mobile Home Tax bill is to be mailed.