# 35 ILCS 517/10: Section 10

> Illinois · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S10

## Section

- **Citation:** 35 ILCS 517/10
- **Heading:** Section 10
- **Jurisdiction:** Illinois
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Code / Chapter 35 / Act 517 / Section 10

## Text

(35 ILCS 517/10) Sec. 10. Installation requirements; classification as real property. (a) Except as provided in subsection (b), a mobile home or manufactured home installed on private property that is not in a mobile home park on or after the effective date of this Act must be installed in accordance with the manufacturer's instructions and classified, assessed, and taxed as real property. (b) Mobile homes and manufactured homes that (i) are located outside of mobile home parks and (ii) are taxed under the Mobile Home Local Services Tax Act on the effective date of this Act must continue to be taxed under the Mobile Home Local Services Tax Act and shall not be classified, assessed, and taxed as real property until the home is sold or transferred or until the home is relocated to a different parcel of land outside of a mobile home park. If a mobile home described in this subsection (b) is sold, transferred, or relocated to a different parcel of land outside of a mobile home park, then the home shall be classified, assessed, and taxed as real property. Mobile homes and manufactured homes that are classified, assessed, and taxed as real property on the effective date of this Act shall continue to be classified, assessed, and taxed as real property. The owner of a mobile home or manufactured home that is located outside of a mobile home park may file a request with the Department of Revenue that the home be classified, assessed, and taxed as real property. (c) Mobile homes and manufactured homes that are located in mobile home parks must be taxed according to the Mobile Home Local Services Tax Act. (Source: P.A. 96-1477, eff. 1-1-11.)

## Nearby sections

- [35 ILCS 517/1 Section 1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S1.md)
- [35 ILCS 517/3 Section 3](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S3.md)
- [35 ILCS 517/5 Section 5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S5.md)
- [35 ILCS 517/10 Section 10](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S10.md)
- [35 ILCS 517/805 Section 805](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S805.md)
- [35 ILCS 517/810 Section 810](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S810.md)
- [35 ILCS 517/815 Section 815](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S815.md)
- [35 ILCS 517/900 Section 900](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S900.md)
- [35 ILCS 517/903 Section 903](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S903.md)
- [35 ILCS 517/905 Section 905](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S905.md)
- [35 ILCS 517/910 Section 910](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S910.md)
- [35 ILCS 517/915 Section 915](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S915.md)
- [35 ILCS 517/920 Section 920](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S920.md)
- [35 ILCS 517/999 Section 999](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S999.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A517_S10. Check the current official text before relying on it. Not legal advice.