New Illinois Law Hikes Tax on Some Manufactured Homes

It might be called a moving tax. The Illinois Lincoln Courier reports a measure that took effect last week requires a factory-assembled home on private property and not part of a community to be assessed and taxed as real property. Previously, the homes had been taxed by counties at 15 cents per square foot, a rate that drops over time as the home ages. The law exempts existing homes until they are sold, transferred or relocated.

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