Bill Text: IL SB1055 | 2019-2020 | 101st General Assembly | Engrossed

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Bill Title: Amends the Property Tax Code. In provisions concerning water treatment facilities, removes provisions concerning certification by the Department of Natural Resources. Provides that, on and after January 1, 2020, qualified water treatment facilities shall apply for assessment to and be assessed by the Department of Revenue. Effective immediately.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2019-08-02 - Public Act . . . . . . . . . 101-0199 [SB1055 Detail]

Download: Illinois-2019-SB1055-Engrossed.html

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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 changing
Sections 11-155, 11-160, and 11-165 and by adding Section
11-161 as follows:
(35 ILCS 200/11-155)
Sec. 11-155. Assessment Certification and assessment
authority. For assessment tax purposes, a qualifying water
treatment facility shall provide proof of a valid facility
number issued by the Illinois Environmental Protection Agency
and be certified as such by the Director of Natural Resources
and shall be assessed by the Department of Revenue.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/11-160)
Sec. 11-160. Approval procedure. Applications Application
for approval as a qualifying water treatment facility that are
filed prior to January 1, 2020 shall be filed with the
Department of Natural Resources in the manner and form
prescribed by the Director of National Resources. The
application shall contain appropriate and available
descriptive information concerning anything claimed to be

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entitled to tax treatment as defined in this Division 4. If it
is found that the facility meets the definition, the Director
of Natural Resources, or his or her duly authorized designee,
shall enter a finding and issue a certificate that requires tax
treatment as a qualifying water treatment facility. The
effective date of a certificate shall be on January 1 preceding
the date of certification or preceding the date construction or
installation of the facility commences, whichever is later.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/11-161 new)
Sec. 11-161. Application procedure; assessment by
Department of Revenue. Applications for assessment as a
qualifying water treatment facility that are filed on or after
January 1, 2020 shall be filed with the Department of Revenue
in the manner and form prescribed by the Department of Revenue.
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 as defined in this Division 4. The effective date of
an assessment shall be on January 1 preceding the date of
approval by the Department of Revenue or preceding the date
construction or installation of the facility commences,
whichever is later.
(35 ILCS 200/11-165)

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Sec. 11-165. Judicial review; qualifying water treatment
facilities. 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 certificate may appeal the finding and order of the
Department of Revenue (if on or after January 1, 2020) or the
Department of Natural Resources (if before January 1, 2020)
under the Administrative Review Law.
(Source: P.A. 92-278, eff. 1-1-02.)