ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/1-130 (2026)

Property; real property; real estate; land; tract; lot

✓ current as of May 2026
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(35 ILCS 200/1-130)
    Sec. 1-130. Property; real property; real estate; land; tract; lot.
    (a) The land itself, with all things contained therein, and also all buildings, structures and improvements, and other permanent fixtures thereon, including all oil, gas, coal, and other minerals in the land and the right to remove oil, gas and other minerals, excluding coal, from the land, and all rights and privileges belonging or pertaining thereto, except where otherwise specified by this Code. Not included therein are low-income housing tax credits authorized by Section 42 of the Internal Revenue Code, 26 U.S.C. 42.
    (b) Notwithstanding any other provision of law, mobile homes and manufactured homes that (i) are located outside of mobile home parks and (ii) are taxed under the Mobile Home Local Services Tax Act on the effective date of this amendatory Act of the 96th General Assembly shall continue to be taxed under the Mobile Home Local Services Tax Act and shall not be assessed and taxed as real property until the home is sold or transferred or until the home is relocated to a different parcel of land outside of a mobile home park. If a mobile home or manufactured home described in this subsection (b) is sold, transferred, or relocated to a different parcel of land outside of a mobile home park, then the home shall be assessed and taxed as real property whether or not that mobile home or manufactured home is affixed to a permanent foundation, as defined in Section 5-5 of the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act, or installed on a permanent foundation, and whether or not such mobile home or manufactured home is real property as defined in Section 5-35 of the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act. Mobile homes and manufactured homes that are located outside of mobile home parks and assessed and taxed as real property on the effective date of this amendatory Act of the 96th General Assembly shall continue to be assessed and taxed as real property whether or not those mobile homes or manufactured homes are affixed to a permanent foundation as defined in the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act or installed on permanent foundations and whether or not those mobile homes or manufactured homes are real property as defined in the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act. If a mobile or manufactured home that is located outside of a mobile home park is relocated to a mobile home park, it must be considered chattel and must be taxed according to the Mobile Home Local Services Tax Act. The owner of a mobile home or manufactured home that is located outside of a mobile home park may file a request with the chief county assessment officer that the home be taxed as real property.
    (c) Mobile homes and manufactured homes that are located in mobile home parks must be taxed according to the Mobile Home Local Services Tax Act.
    (d) If the provisions of this Section conflict with the Illinois Manufactured Housing and Mobile Home Safety Act, the Mobile Home Local Services Tax Act, the Mobile Home Park Act, or any other provision of law with respect to the taxation of mobile homes or manufactured homes located outside of mobile home parks, the provisions of this Section shall control.
    (e) Spent fuel pools and dry cask storage systems in which nuclear fuel is stored and is pending further or final disposal from a nuclear power plant that was decommissioned before January 1, 2021 shall be considered real property and be assessable. The chief county assessment officer shall assess such property based on a national evaluation of the effective value per pound of spent nuclear fuel, calculated by examining assessments or PILOT agreements and documented pounds of spent nuclear fuel, at nuclear power plants where such property is similarly considered real property.
(Source: P.A. 102-662, eff. 9-15-21.)

    
Notes of Decisions
Cited in 11 cases, 1996–2017 · leading case: Millennium Park Jt. Venture, LLC v. Houlihan, 948 N.E.2d 1 (Ill. 2010).
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Millennium Park Jt. Venture, LLC v. Houlihan, 948 N.E.2d 1 (Ill. 2010). · cites it 3× “Plaintiff entered into a "Concession Permit Agreement" with the Park District in February 2003, which allowed plaintiff to use certain portions of Millennium Park to operate a food concession service. The Property Tax Code authorizes the assessor to tax a lessee's leasehold…”
Huron Ridge LP v. Ypsilanti Twp., 737 N.W.2d 187 (Mich. Ct. App. 2007). “Petitioner agreed to devote 100 percent of the units in the newly built complex to low-income housing.”
Millennium Park Jt. Venture, LLC v. Houlihan, 911 N.E.2d 517 (Ill. App. Ct. 2009). “2d 38 (2007), quoting 35 ILCS 200/1-130 (West 2004). The supreme court noted that "Illinois case law is consistent in holding that government permits, ordinances, licenses, orders, or regulatory approvals do not create assessable entities.”
Oregon Cmty. Unit Sch. v. Ptab, 674 N.E.2d 129 (Ill. App. Ct. 1996). “35 ILCS 200/1-130 (West 1994). Finally, we have reviewed the petitioners' additional arguments and find them without merit.”
Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). · cites it 6× “35 ILCS 200/1-130 (West 2008); 35 ILCS 515/1 (West 2008).”
Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). · cites it 3× “35 ILCS 200/1-130 (West 2008); 35 ILCS 515/1 (West 2008).”
Onwentsia Club v. Illinois Prop. Tax Appeal Bd, 953 N.E.2d 1010 (Ill. App. Ct. 2011). “) 35 ILCS 200/1-130 (West 2006). Thus, "land" includes "buildings, structures and improvements.”
Church of Peace v. City of Rock Island (Ill. App. Ct. 2005). “" Property is defined as "the land itself, with all things contained therein, and also all buildings, structures and improvements and other permanent fixtures thereon.”
Rainbow Apts. v. Illinois Prop. Tax Appeal Bd. (Ill. App. Ct. 2002). “PTAB agrees the tax credits are intangible property but contends they should be considered in valuing the property as "rights and privileges belonging or pertaining" to the property as defined in section 1-130 of the Code (35 ILCS 200/1-130 (West 1996) ).”
The Christian Cnty. Bd. of Review v. The Prop. Tax Appeal Bd. (Ill. App. Ct. 2006). “) 35 ILCS 200/1-130 (West 2002). The Mobile Home Local Services Tax Act provides that if a home fits within the definition of a mobile home, it is subject to the privilege tax and shall not be assessed and taxed as real property.”
Consumers IL Water Co. v. Vermilion Cnty. Bd. of Review (Ill. App. Ct. 2006). “" 35 ILCS 200/1-130 (West 2002). The open-space valuation provisions do not set forth a different definition of "land" or indicate improvements should be treated differently.”
— 35 ILCS 200/1-130(1999) — 1 case
Huron Ridge LP v. Ypsilanti Twp., 737 N.W.2d 187 (Mich. Ct. App. 2007). “Petitioner agreed to devote 100 percent of the units in the newly built complex to low-income housing.”
— 35 ILCS 200/1-130(b) — 2 cases
Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). “35 ILCS 200/1-130 (West 2008); 35 ILCS 515/1 (West 2008).”
Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). “35 ILCS 200/1-130 (West 2008); 35 ILCS 515/1 (West 2008).”
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