35 ILCS 515/7

Current through Public Act 103-1052
Section 35 ILCS 515/7 - Reductions to tax

The local services tax for owners of mobile homes who (a) are actually residing in such mobile homes, (b) hold title to such mobile home as provided in the Illinois Vehicle Code, and (c) are 65 years of age or older or are persons with disabilities within the meaning of Section 3.14 of the Senior Citizens and Persons with Disabilities Property Tax Relief Act on the annual billing date shall be reduced to 80 percent of the tax provided for in Section 3 of this Act. Proof that a claimant has been issued an Illinois Person with a Disability Identification Card stating that the claimant is under a Class 2 disability, as provided in Section 4A of the Illinois Identification Card Act, shall constitute proof that the person thereon named is a person with a disability within the meaning of this Act. An application for reduction of the tax shall be filed with the county clerk by the individuals who are entitled to the reduction. If the application is filed after May 1, the reduction in tax shall begin with the next annual bill. Application for the reduction in tax shall be done by submitting proof that the applicant has been issued an Illinois Person with a Disability Identification Card designating the applicant's disability as a Class 2 disability, or by affidavit in substantially the following form:

APPLICATION FOR REDUCTION OF MOBILE HOME LOCAL SERVICES TAX

I hereby make application for a reduction to 80% of the total tax imposed under "An Act to provide for a local services tax on mobile homes".

(1) Senior Citizens
(a) I actually reside in the mobile home ....
(b) I hold title to the mobile home as provided in the Illinois Vehicle Code ....
(c) I reached the age of 65 on or before either January 1 (or July 1) of the year in which this statement is filed. My date of birth is: ...
(2) Persons with Disabilities
(a) I actually reside in the mobile home...
(b) I hold title to the mobile home as provided in the Illinois Vehicle Code ....
(c) I became a person with a total disability on ... and have remained a person with a disability until the date of this application. My Social Security, Veterans, Railroad or Civil Service Total Disability Claim Number is ... The undersigned declares under the penalty of perjury that the above statements are true and correct.

Dated (insert date).

...........................

Signature of owner

...........................

(Address)

...........................

(City) (State) (Zip)

Approved by:

.............................

(Assessor)

This application shall be accompanied by a copy of the applicant's most recent application filed with the Illinois Department on Aging under the Senior Citizens and Persons with Disabilities Property Tax Relief Act.

35 ILCS 515/7

Amended by P.A. 099-0143,§ 335, eff. 7/27/2015.
Amended by P.A. 098-0463,§ 200, eff. 8/16/2013.
Amended by P.A. 097-1064,§ 20, eff. 1/1/2013.
Amended by P.A. 097-0689,§ 925, eff. 6/14/2012.
Amended by P.A. 096-0804,§ 5, eff. 1/1/2010.
P.A. 91-357, eff. 7-29-99.