Mobile Home Taxes Are Due by September 1, 2023 at 5:00 pm
Important Mobile Home Dates for 2023 Tax
- Bills mailed on: May 5, 2023
- Due Date: September 1, 2023
- “Easy-Payment” options available through November 1, 2023 until 5:00pm
- Last Day to make payments in the Treasurer's office: November 2, 2023 by 5:00pm
- Mobile Home Tax Sale: November 3, 2023
- Link for “Easy-Payment” options: Mobile Home Tax Payment Options
Tax paid after September 1, 2023 are subject to a $25 PER MONTH LATE FEE up to a maximum of $100. The $25 late fee will be added on September 2nd, October 2nd, and November 2nd. An additional $10 advertising fee will be added to unpaid taxes on September 15, 2023.
Annual Tax Sale
Tax not paid by November 2, 2023 by 5:00 PM will be sold at the annual tax sale. This adds $44 in fees plus additional interest to the amount outstanding. In addition, the buyer of the tax may take title to the mobile home at the end of the redemption period.
Prior Year Unpaid Taxes
Payment amounts for prior year taxes are processed by the County Clerk. The office phone number is (217) 753-6701.
The owner of record on January 1st of each year, is responsible for the mobile home tax. The taxes is based on the age and size of the mobile home.
Link for mobile home tax rates: Calculating Rates
Mobile home park owners must register each mobile home with the County Clerk within 5 days of placement in the park. Homes not located in a park must register with the County Clerk within 30 days of placement. Failure to register does not relieve tax liability.
Moving a Mobile Home
Before moving a mobile home outside of a mobile home park, please contact the local zoning office for required zoning regulations.
Link for moving permit: Mobile Home Moving Permit
Search for the mobile home by bill number or name. When the home is located, click on “Action” for the “Details” page, under “Reports/Forms” is a “Tax Payer” link where you will find the application for a “Mobile Home Moving Permit”.
Selling or Transferring Title of a Mobile Home
The Secretary of State (217) 782-6306 requires a tax certification from the Treasurer stating that all taxes are paid in full before the title can be transferred.
Link for certification: Mobile Home Tax Certification
Search for the mobile home by bill number or name. When the home is located, click on “Action” for the “Details” page, under “Reports/Forms” is a “Tax Payer” link where you will find the application for a “Tax Certification”
Senior or Disabled Citizen Exemption
Senior or disabled citizens may be eligible for an exemption, please contact the County Clerk for information at (217) 753-6730.
Disabled Veteran Exemption
(35 ILCS 515/7.5)
Sec. 7.5. Exemption for veterans with disabilities.
(a) Beginning on January 1, 2004, a mobile home owned and used exclusively by a veteran with a disability or the spouse or unmarried surviving spouse of the veteran as a home, is exempt from the tax imposed under this Act.
Beginning with the 2015 tax year, the exemption also applies to housing that is specifically constructed or adapted to suit a qualifying veteran's disability if the housing or adaptations are donated by a charitable organization, the veteran has been approved to receive funds for the purchase or construction of Specially Adapted Housing under Title 38, Chapter 21, Section 2101 of the United States Code, and the home has been inspected and certified by a licensed home inspector to be in compliance with applicable standards set forth in U.S. Department of Veterans Affairs, Veterans Benefits Administration Pamphlet 26-13 Handbook for Design of Specially Adapted Housing.
(b) As used in this Section:
"Veteran with a disability" means a person who has served in the armed forces of the United States and whose disability is of such a nature that the federal government has authorized payment for purchase or construction of specially adapted housing as set forth in the United States Code, Title 38, Chapter 21, Section 2101.
For purposes of this Section, "charitable organization" means any benevolent, philanthropic, patriotic, or eleemosynary entity that solicits and collects funds for charitable purposes and includes each local, county, or area division of that charitable organization.
"Unmarried surviving spouse" means the surviving spouse of the veteran at any time after the death of the veteran during which the surviving spouse is not married.
(c) Eligibility for this exemption must be reestablished on an annual basis by certification from the Illinois Department of Veterans' Affairs to the county clerk of the county in which the exempt mobile home is located. The county clerk shall forward a copy of the certification to local assessing officials.
(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15.)