The East Dubuque Register reports that effective Jan.1 of this year, the Illinois legislature has changed the method for taxing manufactured homes.  If you remain in a licensed manufactured home community, you will continue to be taxed based on the square footage and the age of your home according to a formula.  If you move and relocate or purchase outside a licensed community, your home will be taxed as personal property, which is a rate used to tax buildings in the state.  The bottom line is to maintain your home on the same piece of land and you will be grandfathered in at the older, less expensive tax rate.