Bill Text: IL SB2356 | 2023-2024 | 103rd General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Reinserts the provisions of the introduced bill with changes. Provides that the valuation under the introduced bill applies only to the qualifying wastewater facility itself and not to the land on which the facility is located. Further amends the Property Tax Code to provide that the alternate valuation for qualifying water treatment facilities applies only to the qualifying water treatment facility itself and not to the land on which the facility is located. Effective immediately.

Spectrum: Bipartisan Bill

Status: (Engrossed) 2023-04-28 - Rule 19(a) / Re-referred to Rules Committee [SB2356 Detail]

Download: Illinois-2023-SB2356-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2356 Introduced 2/10/2023, by Sen. Steve McClure SYNOPSIS AS INTRODUCED:
35 ILCS 200/Art. 11 Div. 5 heading new
35 ILCS 200/11-175 new
35 ILCS 200/11-180 new
35 ILCS 200/11-185 new
35 ILCS 200/11-190 new
35 ILCS 200/11-195 new
35 ILCS 200/11-200 new
35 ILCS 200/11-205 new
35 ILCS 200/11-210 new
Amends the Property Tax Code. Provides that regional wastewater facilities shall be valued at 33 1/3% of the fair cash value of the facility, with consideration given to the probable net value that could be realized by the owner if the facility were removed and sold at a fair, voluntary sale, giving due account to the expense of removal, site restoration, and transportation. Effective immediately.
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A BILL FOR
SB2356 LRB103 27694 HLH 54071 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by adding
Division 5 to Article 11 as follows:
(35 ILCS 200/Art. 11 Div. 5 heading new)
Division 5. Regional wastewater facilities
(35 ILCS 200/11-175 new)
Sec. 11-175. Legislative findings. The General Assembly
finds that it is the policy of the State to ensure and
encourage the availability of means for the safe collection,
treatment, and disposal of domestic, commercial, and
industrial sewage and waste for our cities, villages, towns,
and rural residents and that it has become increasingly
difficult and cost prohibitive for smaller cities, towns, and
villages to construct, maintain, or operate, to current
standards, wastewater facilities. The General Assembly further
finds that regional facilities capable of serving several
cities, villages, towns, municipal joint sewage treatment
agencies, municipal sewer commissions, sanitary districts, and
rural wastewater companies offer a viable economic solution to
this concern. For these reasons, the General Assembly declares

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it to be the policy of the State to encourage the construction
and operation of regional wastewater facilities capable of
providing for the safe collection, treatment, and disposal of
domestic, commercial, and industrial sewage and waste for
cities, villages, towns, municipal joint sewage treatment
agencies, municipal sewer commissions, sanitary districts, and
rural wastewater companies thereby relieving the burden on
those entities and their citizens from constructing and
maintaining their own individual wastewater facilities.
(35 ILCS 200/11-180 new)
Sec. 11-180. Definitions. As used in this Division:
"Department" means the Department of Revenue.
"Municipal joint sewage treatment agency" means a
municipal joint sewage treatment agency organized and existing
under the Intergovernmental Cooperation Act.
"Municipal sewer commission" means a sewer commission
organized and existing under Division 136 of Article 11
Illinois Municipal Code.
"Not for profit corporation" means an Illinois corporation
organized and existing under the General Not For Profit
Corporation Act of 1986 that is in good standing with the State
and has been granted status as an exempt organization under
Section 501(c) of the Internal Revenue Code or any successor
or similar provision of the Internal Revenue Code.
"Qualifying wastewater facility" means a wastewater

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facility that collects, treats, or disposes of domestic,
commercial, and industrial sewage and waste on behalf of the
corporation's members on a mutual or cooperative and not for
profit basis and that is owned by a not for profit corporation
whose members consist exclusively of one or more incorporated
cities, villages, or towns of this State, municipal joint
sewage treatment agencies, municipal sewer commissions,
sanitary districts, or rural wastewater companies.
"Rural wastewater company" means a not for profit
corporation whose primary purpose is to own, maintain, and
operate a system for the collection, treatment, and disposal
of sewage and industrial waste from residences, farms, or
businesses exclusively in the State of Illinois and not
otherwise served by any city, village, town, municipal joint
sewage treatment agency, municipal sewer commission, or
sanitary district.
"Sanitary district" means a sanitary district organized
and existing under the Sanitary District Act of 1907.
"Wastewater facility" means a plant or facility whose
primary function is to collect, treat, or dispose of domestic,
commercial, and industrial sewage and waste, together with all
other real and personal property reasonably necessary to
collect, treat, or dispose of the sewage and waste.
(35 ILCS 200/11-185 new)
Sec. 11-185. Valuation of qualifying wastewater

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facilities. For purposes of computing the assessed valuation,
qualifying wastewater facilities shall be valued at 33 1/3% of
the fair cash value of the facility. To determine 33 1/3% of
the fair cash value of a qualifying wastewater facility, the
Department shall take into consideration the probable net
value that could be realized by the owner if the facility were
removed and sold at a fair, voluntary sale, giving due account
to the expenses incurred for removal, site restoration, and
transportation.
(35 ILCS 200/11-190 new)
Sec. 11-190. Exclusion of for-profit wastewater
facilities. This Division does not apply to a wastewater
facility that collects, treats, or disposes of domestic,
commercial, and industrial sewage and waste for profit.
(35 ILCS 200/11-195 new)
Sec. 11-195. Assessment authority. For assessment
purposes, a qualifying wastewater facility shall provide proof
of a valid facility number issued by the Illinois
Environmental Protection Agency and shall be assessed by the
Department.
(35 ILCS 200/11-200 new)
Sec. 11-200. Application procedure; assessment by the
Department. Applications for assessment as a qualifying

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wastewater facility shall be filed with the Department in the
manner and form prescribed by the Department. The application
shall contain appropriate documentation that the applicant has
been issued a valid facility number by the Illinois
Environmental Protection Agency and is entitled to tax
treatment under this Division. The effective date of an
assessment shall be on the January 1 preceding the date of
approval by the Department or preceding the date construction
or installation of the facility commences, whichever is later.
(35 ILCS 200/11-205 new)
Sec. 11-205. Procedures for assessment; judicial review.
Proceedings for assessment or reassessment of property
certified to be a qualifying wastewater facility shall be
conducted in accordance with procedural rules adopted by the
Department and in conformity with this Code.
Any applicant or holder aggrieved by the issuance, refusal
to issue, denial, revocation, modification, or restriction of
an assessment as a qualifying water treatment facility may
appeal the final administrative decision of the Department of
Revenue under the Administrative Review Law.
(35 ILCS 200/11-210 new)
Sec. 11-210. Rulemaking. The Department shall adopt rules
for the implementation of this Division.
Section 99. Effective date. This Act takes effect upon

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becoming law.