ILCS » Chapter 35 · Act 517
Illinois Compiled Statutes

35 ILCS 517/10 (2026)

Installation requirements; classification as real property

✓ current as of May 2026
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(35 ILCS 517/10)
    Sec. 10. Installation requirements; classification as real property.
    (a) Except as provided in subsection (b), a mobile home or manufactured home installed on private property that is not in a mobile home park on or after the effective date of this Act must be installed in accordance with the manufacturer's instructions and classified, assessed, and taxed as real property.
    (b) 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 Act must continue to be taxed under the Mobile Home Local Services Tax Act and shall not be classified, 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 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 classified, assessed, and taxed as real property. Mobile homes and manufactured homes that are classified, assessed, and taxed as real property on the effective date of this Act shall continue to be classified, assessed, and taxed as real property. The owner of a mobile home or manufactured home that is located outside of a mobile home park may file a request with the Department of Revenue that the home be classified, assessed, and 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.
(Source: P.A. 96-1477, eff. 1-1-11.)

    
Notes of Decisions
Cited in 2 cases, 2017–2017 · leading case: Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017).
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Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). · cites it 6× “35 ILCS 515/1(a) (West 2010); 35 ILCS 517/10(a) (West 2010). The law contains a “grandfather clause,” which provides that mobile homes and manufactured homes that were taxed as personal property on the effective date of the amendment will continue to be taxed as personal…”
Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). · cites it 8× “35 ILCS 515/1(a) (West 2010); 35 ILCS 517/10(a) (West 2010). The law contains a “grandfather clause,” which provides 1 that mobile homes and manufactured homes that were taxed as personal property on the effective date of the amendment will continue to be taxed as personal…”
35 ILCS 517/10(a): 2 cases
Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). “35 ILCS 515/1(a) (West 2010); 35 ILCS 517/10(a) (West 2010). The law contains a “grandfather clause,” which provides that mobile homes and manufactured homes that were taxed as personal property on the effective date of the amendment will continue to be taxed as personal…”
Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). “35 ILCS 515/1(a) (West 2010); 35 ILCS 517/10(a) (West 2010). The law contains a “grandfather clause,” which provides 1 that mobile homes and manufactured homes that were taxed as personal property on the effective date of the amendment will continue to be taxed as personal…”
35 ILCS 517/10(b): 2 cases
Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). “35 ILCS 515/1(a) (West 2010); 35 ILCS 517/10(a) (West 2010). The law contains a “grandfather clause,” which provides that mobile homes and manufactured homes that were taxed as personal property on the effective date of the amendment will continue to be taxed as personal…”
Jones v. State of Illinois Prop. Tax Appeal Bd., 2017 IL App (5th) 160199 (Ill. App. Ct. 2017). “35 ILCS 515/1(a) (West 2010); 35 ILCS 517/10(a) (West 2010). The law contains a “grandfather clause,” which provides 1 that mobile homes and manufactured homes that were taxed as personal property on the effective date of the amendment will continue to be taxed as personal…”
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