Illinois HB 5013: NON-PERMANENT STRUCTURE FAIRNE

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB5013

Introduced 2/10/2026, by Rep. Tony M. McCombie 

SYNOPSIS AS INTRODUCED:

35 ILCS 200/1-130

 Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately. 

LRB104 15670 HLH 28842 b

A BILL FOR

HB5013LRB104 15670 HLH 28842 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly: 

4 Section 5. The Property Tax Code is amended by changing 

5Section 1-130 as follows:

6 (35 ILCS 200/1-130)

7 Sec. 1-130. Property; real property; real estate; land; 

8tract; lot. 

9 (a) The land itself, with all things contained therein, 

10and also all buildings, structures and improvements, and other 

11permanent fixtures thereon, including all oil, gas, coal, and 

12other minerals in the land and the right to remove oil, gas and 

13other minerals, excluding coal, from the land, and all rights 

14and privileges belonging or pertaining thereto, except where 

15otherwise specified by this Code. Not included therein are 

16low-income housing tax credits authorized by Section 42 of the 

17Internal Revenue Code, 26 U.S.C. 42. Except as otherwise 

18provided in this Section and the Mobile Home Local Services 

19Tax Act, a building or structure, including a portable shed, 

20garage, or other outbuilding, that is not affixed to or 

21installed on a permanent foundation or connected to utilities 

22for year-round occupancy is not considered real property. 

23 (b) Notwithstanding any oth