Docket No. 04-20836.001-C-1
2 of 7
After reviewing the record, the Property Tax Appeal Board finds
that it has jurisdiction over the parties and the subject matter
of this appeal. The appellants argued the subject property was
incorrectly classified and assessed as real property. The Board
finds the record supports this claim.
The Board looks to other statues to determine if the subject
should be assessed as real property or personal property. The
appellant argues the mobile home should not be taxed as real
estate but should be subject to the Mobile Home Local Services
Tax Act as personal property.
Section 1-130 of the Property Tax Code defines real property in
part as:
The land itself, with all things contained therein,
and also buildings, structures and improvements, and
other permanent fixtures thereon, . . . and all rights
and privileges belonging or pertaining thereto, except
where otherwise specified by this Code. Included
therein is any vehicle or similar portable structure
used or so constructed as to permit its use as a
dwelling place, if the structure is resting in whole
on a permanent foundation. . . . (35 ILCS 200/1-130).
Additionally, section 1 of the Mobile Home Local Services Tax
Act defines a mobile home as:
[a] factory assembled structure designed for permanent
habitation and so constructed as to permit its
transport on wheels, temporarily or permanently
attached to its frame, from the place of its
construction to the location, or subsequent locations,
and placement on a temporary foundation, at which it
is intended to be a permanent habitation, and situated
so as to permit the occupancy thereof as a dwelling
place for one or more persons, provided that any such
structure resting in whole on a permanent foundation,
with wheels, tongue and hitch removed at the time of
registration provided for in Section 4 of this Act,
shall not be construed as a 'mobile home', but shall
be assessed and taxed as real property as defined by
Section 1-130 of the Property Tax Code. (35 ILCS
515/1).
Both the Property Tax Code and the Mobile Home Local Services
Tax Act require a mobile home to be resting in whole on a
