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IL HB5013

Bill

Official Source

Status

Introduced

2/4/2026

Primary Sponsor

Tony McCombie

Click for details

Origin

House of Representatives

104th General Assembly

AI Summary

  • Amends the Illinois Property Tax Code to exclude portable buildings, sheds, garages, and other outbuildings from real property classification if they lack a permanent foundation and are not connected to utilities for year-round occupancy
  • Structures meeting these criteria would not be subject to real property taxes, effectively providing tax relief for owners of non-permanent buildings
  • Mobile homes and manufactured homes remain subject to existing taxation rules under the Mobile Home Local Services Tax Act and are explicitly exempted from this new provision
  • Introduced by Rep. Tony M. McCombie during the 104th General Assembly (2025-2026 session)
  • Takes effect immediately upon becoming law

Legislative Description

NON-PERMANENT STRUCTURE FAIRNE

Last Action

Referred to Rules Committee

2/10/2026

Committee Referrals

Rules2/10/2026

Full Bill Text

No bill text available