East Central Reporter

The legality of taxing portable sheds in Illinois has become a contentious issue. According to Article IX section 5 of the Illinois State Constitution, taxation of personal property is abolished. However, a recent publication from Township Officials of Illinois has suggested that local assessors might have grounds to tax portable sheds based on a ruling from a Property Tax Appeal Board case, rather than state law.

Traditionally, storage sheds are subject to property taxes only when permanently fixed or connected to utilities. Recently, some counties have started taxing portable sheds not attached to foundations or utilities, leading to concerns about equal protection under the law.

A business owner who rented out storage sheds was surprised by his tax bill and questioned the legality of such assessments. He argued that if his portable sheds were taxed, then all similar structures should be taxed uniformly across the county. This challenge led to more portable shed owners facing assessments.

Senator Chapin Rose expressed surprise at this development, noting that personal property tax was abolished during the last State Constitutional Convention. Senator Rose sponsors SB 1156, aiming to clarify assessment laws and prevent this form of taxation. The bill states: “Except as otherwise provided in this Section and the Mobile Home Local Services Tax Act, a building or structure, including a portable shed, garage, or other outbuilding, that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property.”

While some county Supervisors of Assessments have chosen not to tax these structures unless they meet specific criteria like being fixed to foundations or having utilities, inconsistencies remain statewide. This situation raises questions about uniform application of the property tax code.

Residents are encouraged to contact their elected representatives if their County Supervisor assesses taxes on non-permanent portable sheds and support legislation aimed at stopping this practice.