IL SB1830

Amends the Property Tax Code to exclude portable sheds, garages, and other outbuildings from being classified as real property if they are not affixed to a permanent foundation or connected to utilities for year-round occupancy

Buildings and structures meeting these criteria would not be subject to property taxes as real estate

Mobile homes and manufactured homes remain subject to existing tax treatment under the Mobile Home Local Services Tax Act and are not affected by this change

Takes effect immediately upon becoming law