The 2024 mobile home tax bills were mailed on March 01, 2024.

The due date is May 15, 2024. A May 15, 2024 postmark will be considered on time.

Late charges will begin May 16, 2024.

The county collector sends out 229 mobile home tax bills and collects approximately $20,500. Upon collection, that money will be disbursed among the various taxing bodies in the county.

The owner has 60 days to pay the tax, in one installment. If after 60 days the tax remains unpaid, a penalty of $25.00 per month (or portion thereof) up to $100 will be assessed.  Mobile taxes remaining unpaid at the time of publication will be published as unpaid and sold at the annual tax sale that takes place annually in early November.

Prepayment of Mobile Home Taxes

Prepayment Tax Form

Our office does accept advance Mobile home tax payments.  There is a form that tax payers are required to fill out and return each year.  Follow the link to load a printable form.  Any outstanding balance will be due by May 15th of the current tax year.  If your advancement were to result in an overpayment, a refund check will be issued to you.

Effective January 1, 2011 any new mobile/manufactured home is automatically real estate that is not in a mobile home park. Any mobile homes existing prior to January 1, 2011 located outside of a mobile home park that do not change ownership will remain under privilege tax until new ownership occurs and at such a time would then become real estate the following year. If any mobile home is located within a mobile home park prior to and after January 1, 2011 it will remain privilege tax. Please contact our office with questions 217-728-4032.

Mobile Home Privilege Tax

Privilege Tax Registration Form 

Tax Calculation
In Illinois, mobile homes are billed as a "Mobile Home Privilege Tax". The computation of Mobile Home Tax differs from Real Estate Tax. Tax bills are calculated by multiplying the rate (based on the age of the mobile home) by the square footage.

Rates Per Square Foot

Age of Mobile Home
1st and 2nd years following model year 15.0 cents
3rd, 4th, and 5th years following model year 13.5 cents
6th, 7th, and 8th years following model year 12.0 cents
9th, 10th, and 11th years following model year 10.5 cents
12th, 13th, and 14th years following model year 9.0 cents
15th year following model year and subsequent years 7.5 cents

Mobile Home Exemptions

The exemption for a Senior Citizen or Disabled Person is a 20 % reduction of the total tax imposed under "An Act to provide for a local service tax on mobile home", ILCS 515/7. This does not have to be filed each year. Only one exemption may be applied.

Qualifications for Senior Exemption:
You are at least 65 years old.
You own and occupy the trailer as your primary residence.
You are required to pay the taxes for the residence.

Qualifications for Disabled Person:
You are totally disabled and have dated documentation.
You own and occupy the trailer as your primary residence.
You are required to pay the taxes for the residence.

Mobile Home Application for Reduction

Mobile Home Tax Certification

Before buying a Mobile Home, please contact the Moultrie County Treasurer's Office at (217)728-4032 to ensure there are no outstanding current or back taxes.  When selling a mobile home, the owner must obtain a tax certification from the County Treasurer before the title can be transferred. In order to obtain the tax certification all taxes must be paid (including the current year). An original of the last issued title for the mobile home must be brought to the Treasurer for the tax certification to be completed.  If you have lost the title, you will need to contact your local DMV office for further instructions.

If a mobile home is being moved more than one mile, a moving permit must be obtained from the County Treasurer. A copy of the title must be submitted for research of back taxes. All taxes must be paid (including the current year) before a moving permit will be issued. There is no fee for a moving permit.