Mobile Home Exemptions

Senior/Disabled Persons

As a senior citizen or a disabled person, you may apply for and receive an exemption which reduces the mobile home tax by 20%. To be eligible, the applicant must:
  • reside in the mobile home
  • hold title to the mobile home as provided in the Illinois Vehicle Code
  • one of the following must be true:
    1. reached the age of 65 on or before January 1 of the year that you apply for the exemption
    2. was totally disabled and remain disabled until the date on which you apply for the exemption
  • may only apply for one of the following exemptions

Applications

Disabled Veteran Mobile Home Tax Exemption

Illinois Department of Veterans' Affairs
833 South Spring Street
P.O. Box 19432
Springfield, IL 62794-9432

Phone: 217-782-6641
Fax: 217-524-0344

Public Act 93-0146

Sec. 7.5. Exemption for disabled veterans.
  • (a) Beginning on January 1, 2004, a mobile home owned and used exclusively by a disabled veteran or the spouse or unmarried surviving spouse of the veteran as a home, is exempt from the tax imposed under this Act.
  • (b) As used in this Section:
    “Disabled veteran” means a person who has served in the armed forces of the United States and whose disability is of such a nature that the federal government has authorized payment for purchase or construction of specially adapted housing as set forth in the United States Code, Title 38, Chapter 21, Section 2101
    “Unmarried surviving spouse” means the surviving spouse of the veteran at the time after the death of the veteran during which the surviving spouse is not married.
  • (c) Eligibility for this exemption must be reestablished on an annual basis by certification from the Illinois Department of Veterans’ Affairs to the county clerk of the county in which the exempt mobile home is located. The county clerk shall forward a copy of the certification to local assessing officials.
Section 90. The State Mandates Act is amended by adding Section 8.27 as follows: (30 ILCS 805/8.27 new)

Sec. 8.27. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by this amended Act of the 93rd General Assembly.

Effective Date:  July 10, 2003