Mobile Home Local Services Tax Act

Mobile homes and manufactured homes in mobile home parks are assessed and taxed according to the “Mobile Home Local Services Tax” (35 ILCS 515/). Mobile homes and manufactured homes outside of mobile home parks are assessed and taxed as real property whether or not such mobile homes and manufactured homes are affixed to a permanent foundation.

Mobile Homes that are taxed according to the Mobile Home Local Services Tax Act are required to file a Mobile Home Registration Form with the Supervisor of Assessment’s Office annually.