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SB 1830

PROP TAX-PORTABLE BUILDING

104th Regular Session Introduced by Andrew Chesney and 1 co-sponsor

Portable or non-permanently installed structures (sheds, small garages, tiny homes on no permanent foundation) would generally not be real property for tax purposes.

Added as Chief Co-Sponsor Sen. Andrew S. Chesney
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Bill Summary · SB 1830

SB 1830 — PROP TAX‑PORTABLE BUILDING (Introduced 2025)

Summary / Purpose

SB 1830 would amend Section 1‑130 of the Illinois Property Tax Code to change how certain buildings and structures are classified for property tax purposes. The bill’s central purpose is to clarify that, except for mobile homes, a building or structure that is not affixed to a permanent foundation or connected to utilities for year‑round occupancy is not real property. In short, many portable or non‑permanently installed buildings (for example, portable sheds, garages, outbuildings, or similar structures) would not be treated as real property for assessment and property tax purposes.

The bill takes effect immediately upon becoming law.

Key provisions

  • Rewrites Section 1‑130 of the Property Tax Code to state that, except as provided with respect to mobile homes, any building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year‑round occupancy is not real property.
  • Explicitly excludes portable sheds, garages, and other outbuildings that meet the non‑affixed/non‑connected criteria from being classified as real estate.
  • Retains the existing special treatment for mobile homes and manufactured homes under the Mobile Home Local Services Tax Act and related statutes (subsections (b)–(d) remain in force), preserving the current rules for taxation of mobile homes relative to parks and parcels.
  • Leaves other existing special provisions in the section (e.g., treatment of spent fuel pools/dry cask storage systems) intact.
  • Effective date: upon becoming law.

Who would be affected

  • Property owners who own portable, detached, or non‑permanently installed structures (sheds, small garages, tiny homes not on permanent foundations, etc.) — such structures would generally no longer be assessed as real estate.
  • Local assessing officials and county chief assessment officers — would need to apply the revised real property definition when assessing parcels.
  • Local taxing districts (counties, school districts, municipalities, special districts) — potential reduction in assessed value and property tax base where portable buildings had previously been assessed as part of real property.
  • Mobile home owners: existing mobile home rules remain largely unchanged; the bill preserves current Mobile Home Local Services Tax Act treatment and related exceptions.

Potential fiscal/administrative impact

  • Could reduce local property tax assessments and revenues where previously‑assessed portable structures are reclassified as non‑real property (chattel/personal property or otherwise untaxed as real estate).
  • May increase administrative disputes over whether a structure is “affixed,” on a “permanent foundation,” or “connected to utilities for year‑round occupancy”; assessment guidance and appeals may increase.
  • Impact magnitude would depend on the number/value of reclassified structures in a taxing jurisdiction.

Legislative/procedural status (selected timeline)

  • Filed/Introduced: Feb–Mar 2025 (filed Feb 6/28; introduced Feb 5/6/10/Mar entries appear in record)
  • Read first time / Referred to committees: March 2025 (Assignments, Revenue, Agriculture, Appropriations committees)
  • Committee actions: Referred to State Affairs; deadlines and re‑referrals noted in March–June 2025
  • Final actions recorded: Indefinitely postponed and withdrawn from consideration (May 3, 2025); also recorded as “Died in Agriculture” (June 16, 2025)
  • Additional note: Added as chief co‑sponsor Sen. Andrew S. Chesney (Oct 9, 2025)
  • Companion bill: HB 3515

Notes / uncertainties

  • The operative phrases (“affixed,” “permanent foundation,” “connected to utilities for year‑round occupancy”) may require administrative rules or judicial interpretation to apply consistently.
  • The bill preserves the complex existing statutory framework for mobile homes; those rules govern many borderline cases (e.g., manufactured homes/tiny homes).
  • Because procedural records show the bill was indefinitely postponed/died in committee in 2025, it did not become law during that legislative session.

Compiled from official sources — confirm details with the bill’s official record.

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