100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB3445

 

Introduced , by Rep. Daniel V. Beiser

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/11-10
35 ILCS 200/11-15
35 ILCS 200/11-25

    Amends the Property Tax Code. Provides that the term "pollution control facility" also includes any system, method, construction, device or appliance appurtenant thereto, or any portion of any building or equipment, that is designed, constructed, installed or operated for the primary purpose of complying with federal or State requirements enacted or promulgated to eliminate, prevent, or reduce air pollution or water pollution. In a Section concerning valuation of pollution control facilities, removes a provision requiring the Department to consider the actual or probable net earnings attributable to the facilities in question, capitalized on the basis of their productive earning value to their owner. Provides that the effective date of a pollution control facility certificate shall be January 1 of the year in which the certificate is issued.


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A BILL FOR

 

HB3445LRB100 08625 HLH 18759 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 11-10, 11-15, and 11-25 as follows:
 
6    (35 ILCS 200/11-10)
7    Sec. 11-10. Definition of pollution control facilities.
8"Pollution control facilities" means any system, method,
9construction, device or appliance appurtenant thereto, or any
10portion of any building or equipment, that is designed,
11constructed, installed or operated for the primary purpose of:
12    (a) eliminating, preventing, or reducing air or water
13pollution, as the terms "air pollution" and "water pollution"
14are defined in the Environmental Protection Act, or for
15complying with federal or State requirements enacted or
16promulgated to eliminate, prevent, or reduce air pollution or
17water pollution; or
18    (b) treating, pretreating, modifying or disposing of any
19potential solid, liquid or gaseous pollutant which if released
20without treatment, pretreatment, modification or disposal
21might be harmful, detrimental or offensive to human, plant or
22animal life, or to property. "Pollution control facilities"
23shall not include, however,

 

 

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1        (1) any facility with the primary purpose of (i)
2    eliminating, containing, preventing or reducing
3    radioactive contaminants or energy, or (ii) treating waste
4    water produced by the nuclear generation of electric power,
5        (2) any large diameter pipes or piping systems used to
6    remove and disperse heat from water involved in the nuclear
7    generation of electric power,
8        (3) any facility operated by any person other than a
9    unit of government, whether within or outside of the
10    territorial boundaries of a unit of local government, for
11    sewage disposal or treatment, or
12        (4) land underlying a cooling pond.
13(Source: P.A. 83-883; 88-455.)
 
14    (35 ILCS 200/11-15)
15    Sec. 11-15. Method of valuation for pollution control
16facilities. To determine 33 1/3% of the fair cash value of any
17certified pollution control facilities in assessing those
18facilities, the Department shall take into consideration the
19actual or probable net earnings attributable to the facilities
20in question, capitalized on the basis of their productive
21earning value to their owner; the probable net value which
22could be realized by their owner if the facilities were removed
23and sold at a fair, voluntary sale, giving due account to the
24expense of removal and condition of the particular facilities
25in question; and other information as the Department may

 

 

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1consider as bearing on the fair cash value of the facilities to
2their owner, consistent with the principles set forth in this
3Section. For the purposes of this Code, earnings shall be
4attributed to a pollution control facility only to the extent
5that its operation results in the production of a commercially
6saleable by-product or increases the production or reduces the
7production costs of the products or services otherwise sold by
8the owner of such facility.
9(Source: P.A. 83-121; 88-455.)
 
10    (35 ILCS 200/11-25)
11    Sec. 11-25. Certification procedure. Application for a
12pollution control facility certificate shall be filed with the
13Pollution Control Board in a manner and form prescribed in
14regulations issued by that board. The application shall contain
15appropriate and available descriptive information concerning
16anything claimed to be entitled in whole or in part to tax
17treatment as a pollution control facility. If it is found that
18the claimed facility or relevant portion thereof is a pollution
19control facility as defined in Section 11-10, the Pollution
20Control Board, acting through its Chairman or his or her
21specifically authorized delegate, shall enter a finding and
22issue a certificate to that effect. The certificate shall
23require tax treatment as a pollution control facility, but only
24for the portion certified if only a portion is certified. The
25effective date of a certificate shall be January 1 of the year

 

 

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1in which the certificate is issued the date of application for
2the certificate or the date of the construction of the
3facility, which ever is later.
4(Source: P.A. 76-2451; 88-455; revised 9-13-16.)