Anne Boehm
Macoupin County Treasurer
__________________________

Mobile Home Privilege Taxes

1. MOBILE HOME REGISTRATION

2. BUYING OR MOVING A MOBILE HOME

3. AVAILABLE REDUCTIONS / RELIEF OF MOBILE HOME TAX

4. MOBILE HOME TAXES



The procedures below are required by Illinois Compiled Statutes, Chapter 35, Act 88-670, 515/4. Any person furnishing misinformation for purposes of registration or failing to file a required registration is guilty of a Class A misdemeanor.


When purchasing a Mobile Home you must register with the Township Assessor’s office in the
Township in which the Mobile Home will be located or in the County Assessor’s office within 30 days of purchase and must show the following.

1. The name, address of the owner, and every occupant of the mobile home.
2. The location, the year manufactured, and the total square feet of the mobile home.
3. The date that the mobile home became occupied.
4. The date the mobile home was initially placed in the county, or was moved to a new location.
5. The mobile home license/serial number, the towing vehicle license number and the State
issuing the license.


BUYING OR MOVING A MOBILE HOME

1. Before buying a Mobile Home, please contact the Macoupin County Treasurer’s Office
to ensure there are no outstanding taxes against it. If you purchase a Mobile Home with a lien on it you will not get a clear title to your home.

2. CERTIFICATION – State of Illinois requires all taxes to be paid before any changes can be made on a mobile home title. The certification form is completed by the Macoupin County Treasurer’s office (no fee) based on the information on the mobile home title. You will need to take the mobile home title and certification form to an Illinois Secretary of State Office for processing any changes.

3. When purchasing or moving a Mobile Home, ***any land owner on which an inhabited mobile home is located, is required to register with the Township Assessor’s office in the township in which the Mobile Home will be located or in the County Assessor’s office within 30 days of purchase.

4. Before moving a Mobile Home, you must obtain a moving permit from the Macoupin County Treasurer’s Office. There is no charge for this permit. If you move a Mobile Home without a permit, you are guilty of a Class B misdemeanor.


AVAILABLE REDUCTION OF MOBILE HOME TAX

Owner occupied mobile homes are eligible for a reduction of 20% of their total taxes if the owners are 65 years of age or older or disabled. Eligible owners need to call the county assessor or their township assessor for an application.

MOBILE HOME TAX

1. Mobile Home assessments are determined for tax purposes in January of each year. The owner of record as of January 1 is responsible for that year’s Mobile Home taxes. Tax bills will be mailed by the Treasurer’s Office. (The 2006 tax amounts and the due date for payment of the taxes are not available at this time). After the tax bills are completed and mailed you will be able to pay the tax amount due on or before the due date shown on the tax bill without penalty. After the due date, a $25.00 per month penalty with a maximum of $100 will be assessed to all outstanding balances.

2. If you receive a Mobile Home tax bill in error or if any information on your Mobile Home tax bill is incorrect, please contact the County Treasurer’s office at (217) 854-4014.

3. Any mobile home that has outstanding taxes owed as of August 31st will be sent a certified
notice, and may be published in the local newspapers and charged an additional $10.00 fee.

4. If mobile home taxes remain unpaid, judgment may be filed against them, and the mobile
home taxes may be sold to a tax buyer at the Macoupin County Tax sale that will be held in October. Please note that additional fees and interest will be incurred.