2018 mobile home tax bills were mailed in late February.  They must be paid by May 1, 2018 to avoid penalty.  If you do not receive your mobile home tax bill by March 1, please call the Treasurer’s Office at 815-544-2666.

All mobile homes in Illinois are subject to the Mobile Home Local Services Tax Act.

  • The amount of tax is determined according to the age and square footage of the mobile home (see table at the bottom of this page).
  • Mobile home tax bills are mailed on or around March 1st and are due on or around May 1st of each year.
  • Per Illinois Statute, the penalty for late payment of mobile home tax is $25.00 per month, with a maximum penalty of $100.00.
  • Mobile home taxes for the current year must be paid before title of the home can be transferred.  If you are selling your mobile home, contact the Boone County Treasurer’s Office for a tax certification. If you are selling between January 1 and March 1, you will need to prepay the taxes for that year in order to receive a tax certification.
  • Senior citizens and disabled persons are entitled to a 20% reduction of their mobile home tax if they meet the requirements.  Complete page 2 of the registration form below or visit your park office to apply for the reduction.

Mobile Home Registration Form (fillable PDF file)

Mobile Home Tax Rate Table for 2018
Model Year
2016-2018 $0.150 per square foot
2013-2015 $0.135 per square foot
2010-2012 $0.120 per square foot
2007-2009 $0.105 per square foot
2004-2006 $0.090 per square foot
2003 or older $0.075 per square foot