35 ILCS 200/ Property Tax Code.

(35 ILCS 200/10-935)

(This Section may contain text from a Public Act with a delayed effective date)

Sec. 10-935. Survey for commercial energy storage systems; parcel identification numbers. Notwithstanding any other provision of law, the owner of the commercial energy storage system shall commission a metes and bounds survey description of the land upon which the commercial energy storage system is located, including access routes, over which the owner of the commercial energy storage system has exclusive control. Land held for future development shall not be included in the project area for real property assessment purposes. The owner of the commercial energy storage system shall, at the owner's own expense, use a State-registered land surveyor to prepare the survey. The owner of the commercial energy storage system shall deliver a copy of the survey to the chief county assessment officer and to the owner of the land upon which the commercial energy storage system is located. Upon receiving a copy of the survey and an agreed acknowledgment to the separate parcel identification number by the owner of the land upon which the commercial energy storage system is constructed, the chief county assessment officer shall issue a separate parcel identification number for the real property improvements, including the land containing the commercial energy storage system, to be used only for the purposes of property assessment for taxation. If no survey is provided, the chief county assessment officer shall determine the area of the site that is occupied by the commercial energy storage system. The chief county assessment officer's determination shall be final and may not be challenged on review by the owner of the commercial energy storage system. The property records shall contain the legal description of the commercial energy storage system parcel and describe any leasehold interest or other interest of the owner of the commercial energy storage system in the property. A plat prepared under this Section shall not be construed as a violation of the Plat Act.

Surveys that are prepared in accordance with either Section 10-740 or Section 10-620 and that also include the location of a commercial energy storage system in the survey's metes and bounds description shall satisfy the requirements of this Section.

(Source: P.A. 104-458, eff. 6-1-26.)

(35 ILCS 200/10-940)

(This Section may contain text from a Public Act with a delayed effective date)

Sec. 10-940. Real estate taxes. Notwithstanding the provisions of Section 9-175 of this Code, the owner of the commercial energy storage system shall be liable for the real estate taxes for the land and real property improvements of the commercial energy storage system. Notwithstanding the foregoing, the owner of the land upon which a commercial energy storage system is located may pay any unpaid tax of the commercial energy storage system parcel prior to the initiation of any tax sale proceedings.

(Source: P.A. 104-458, eff. 6-1-26.)

(35 ILCS 200/10-945)

(This Section may contain text from a Public Act with a delayed effective date)

Sec. 10-945. Property assessed as farmland. Notwithstanding any other provision of law, real property assessed as farmland in accordance with Section 10-110 in the assessment year prior to valuation under this Division shall return to being assessed as farmland in accordance with Section 10-110 in the year following completion of the removal of the commercial energy storage system if the property is returned to a farm use, as defined in Section 1-60, notwithstanding that the land was not used for farming for the 2 preceding years.

(Source: P.A. 104-458, eff. 6-1-26.)

(35 ILCS 200/10-950)

(This Section may contain text from a Public Act with a delayed effective date)

Sec. 10-950. Abatements. Any taxing district may, upon a majority vote of its governing authority and after the determination of the assessed valuation as set forth in this Code, order the clerk of the appropriate municipality or county to abate any portion of real property taxes otherwise levied or extended by the taxing district on a commercial energy storage system.

(Source: P.A. 104-458, eff. 6-1-26.)

(35 ILCS 200/10-953)

(This Section may contain text from a Public Act with a delayed effective date)

Sec. 10-953. Cook County exemption. This Division 22 does not apply to any property located within Cook County.

(Source: P.A. 104-458, eff. 6-1-26.)

(35 ILCS 200/10-955)

(This Section may contain text from a Public Act with a delayed effective date)

Sec. 10-955. Applicability. The provisions of this Division apply for assessment years 2026 through 2040.

(Source: P.A. 104-458, eff. 6-1-26.)

(35 ILCS 200/Art. 11 heading) Article 11. Valuations Performed by the Department

(35 ILCS 200/Art. 11 Div. 1 heading) Division 1. Pollution control facilities

(35 ILCS 200/11-5)

Sec. 11-5. Pollution control facilities; valuation policy. It is the policy of this State that pollution control facilities should be valued, at 33 1/3% of the fair cash value of their economic productivity to their owners.

(Source: P.A. 83-121; 88-455.)

(35 ILCS 200/11-10)

Sec. 11-10. Definition of pollution control facilities. "Pollution control facilities" means 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:

(a) eliminating, preventing, or reducing air or water pollution, as the terms "air pollution" and "water pollution" are defined in the Environmental Protection Act; or

(b) treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property. "Pollution control facilities" shall not include, however,

(1) any facility with the primary purpose of (i) eliminating, containing, preventing or reducing radioactive contaminants or energy, or (ii) treating waste water produced by the nuclear generation of electric power,

(2) any large diameter pipes or piping systems used to remove and disperse heat from water involved in the nuclear generation of electric power,

(3) any facility operated by any person other than a unit of government, whether within or outside of the territorial boundaries of a unit of local government, for sewage disposal or treatment, or

(4) land underlying a cooling pond.

(Source: P.A. 83-883; 88-455.)

(35 ILCS 200/11-15)

Sec. 11-15. Method of valuation for pollution control facilities. To determine the fair cash value of any certified pollution control facility, the Department shall determine the probable net value that could be realized by its owner if the facility were removed and sold at a fair, voluntary sale, giving due account to the expense of removal and condition of the particular facility in question. The assessed value of the facility shall be 33/1/3% of the fair cash value of the facility.

(Source: P.A. 103-592, eff. 6-7-24.)

(35 ILCS 200/11-20)

Sec. 11-20. Certification and assessment authority. For tax purposes, pollution control facilities shall be certified as such by the Pollution Control Board and shall be assessed by the Department.

(Source: P.A. 77-1381; 88-455.)

(35 ILCS 200/11-25)

Sec. 11-25. Certification procedure. Application for a pollution control facility certificate shall be filed with the Pollution Control Board in a manner and form prescribed in regulations issued by that board. The application shall contain appropriate and available descriptive information concerning anything claimed to be entitled in whole or in part to tax treatment as a pollution control facility. If it is found that the claimed facility or relevant portion thereof is a pollution control facility as defined in Section 11-10, the Pollution Control Board, acting through its Chairman or his or her specifically authorized delegate, shall enter a finding and issue a certificate to that effect. The certificate shall require tax treatment as a pollution control facility, but only for the portion certified if only a portion is certified. The effective date of a certificate shall be the date of application for the certificate or the date of the construction of the facility, whichever is later.

(Source: P.A. 100-201, eff. 8-18-17.)

(35 ILCS 200/11-30)

Sec. 11-30. Powers and duties of the certifying board. Before denying any certificate, the Pollution Control Board shall give reasonable notice in writing to the applicant and provide the applicant a reasonable opportunity for a fair hearing. On like notice to the holder and opportunity for hearing, the Board may on its own initiative revoke or modify a pollution control certificate or a low sulfur dioxide emission coal fueled device certificate whenever any of the following appears:

(a) the certificate was obtained by fraud or misrepresentation;

(b) the holder of the certificate has failed substantially to proceed with the construction, reconstruction, installation, or acquisition of pollution control facilities or a low sulfur dioxide emission coal fueled device; or

(c) the pollution control facility to which the certificate relates has ceased to be used for the primary purpose of pollution control and is being used for a different purpose.

Prompt written notice of the Board's action upon any application shall be given to the applicant together with a written copy of the Board's findings and certificate, if any.

(Source: P.A. 82-134; 88-455.)