New law allows foreclosure for
unpaid taxes on mobile homes

[APRIL 28, 2003]  Mary E. Bruns, Logan County treasurer, has announced that a new law affecting mobile home tax collection is on the books in the state of Illinois. Public Act 92-0807, also known by the short title as the Mobile Home Local Services Tax Enforcement Act, will enable the county treasurer or collector to sell unpaid mobile home taxes at the annual tax sale, a procedure that has been in place for unpaid real property taxes.

The new law takes effect for the 2003 taxable year and thereafter. The mobile home taxes shall be due and payable to the Logan County treasurer within 60 days after the treasurer mails the tax bill to the address of record. If any mobile home tax is not paid on or before the due date, the penalty for taxable year 2003 and thereafter is now, by law, $25 per month, not to exceed $100.

This new law also allows county collectors in Illinois to foreclose on mobile homes through the circuit court whenever the taxes for two years or more have been forfeited. The mobile home may be sold under the order of the court.

Public Act 92-0807 legislation was an initiative of a special task force on mobile home taxation convened by the secretary of state. County treasurers served on the task force, which also consisted of state senators and representatives from both sides of the aisle, along with county assessors, representatives of the manufactured housing industry, the Taxpayers Federation of Illinois, the Department of Revenue and the Home Builders Association of Illinois.

If you have any questions about the new mobile home tax act, contact the Logan County treasurer's office at (217) 732-3761.

[Press release]

Articles from the past week

Back to top