SB2356 103RD GENERAL ASSEMBLY

  
  

 


 
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

 

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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 adding
5Division 5 to Article 11 as follows:
 
6    (35 ILCS 200/Art. 11 Div. 5 heading new)
7
Division 5. Regional wastewater facilities

 
8    (35 ILCS 200/11-175 new)
9    Sec. 11-175. Legislative findings. The General Assembly
10finds that it is the policy of the State to ensure and
11encourage the availability of means for the safe collection,
12treatment, and disposal of domestic, commercial, and
13industrial sewage and waste for our cities, villages, towns,
14and rural residents and that it has become increasingly
15difficult and cost prohibitive for smaller cities, towns, and
16villages to construct, maintain, or operate, to current
17standards, wastewater facilities. The General Assembly further
18finds that regional facilities capable of serving several
19cities, villages, towns, municipal joint sewage treatment
20agencies, municipal sewer commissions, sanitary districts, and
21rural wastewater companies offer a viable economic solution to
22this concern. For these reasons, the General Assembly declares

 

 

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1it to be the policy of the State to encourage the construction
2and operation of regional wastewater facilities capable of
3providing for the safe collection, treatment, and disposal of
4domestic, commercial, and industrial sewage and waste for
5cities, villages, towns, municipal joint sewage treatment
6agencies, municipal sewer commissions, sanitary districts, and
7rural wastewater companies thereby relieving the burden on
8those entities and their citizens from constructing and
9maintaining their own individual wastewater facilities.
 
10    (35 ILCS 200/11-180 new)
11    Sec. 11-180. Definitions. As used in this Division:
12    "Department" means the Department of Revenue.
13    "Municipal joint sewage treatment agency" means a
14municipal joint sewage treatment agency organized and existing
15under the Intergovernmental Cooperation Act.
16    "Municipal sewer commission" means a sewer commission
17organized and existing under Division 136 of Article 11
18Illinois Municipal Code.
19    "Not for profit corporation" means an Illinois corporation
20organized and existing under the General Not For Profit
21Corporation Act of 1986 that is in good standing with the State
22and has been granted status as an exempt organization under
23Section 501(c) of the Internal Revenue Code or any successor
24or similar provision of the Internal Revenue Code.
25    "Qualifying wastewater facility" means a wastewater

 

 

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1facility that collects, treats, or disposes of domestic,
2commercial, and industrial sewage and waste on behalf of the
3corporation's members on a mutual or cooperative and not for
4profit basis and that is owned by a not for profit corporation
5whose members consist exclusively of one or more incorporated
6cities, villages, or towns of this State, municipal joint
7sewage treatment agencies, municipal sewer commissions,
8sanitary districts, or rural wastewater companies.
9    "Rural wastewater company" means a not for profit
10corporation whose primary purpose is to own, maintain, and
11operate a system for the collection, treatment, and disposal
12of sewage and industrial waste from residences, farms, or
13businesses exclusively in the State of Illinois and not
14otherwise served by any city, village, town, municipal joint
15sewage treatment agency, municipal sewer commission, or
16sanitary district.
17    "Sanitary district" means a sanitary district organized
18and existing under the Sanitary District Act of 1907.
19    "Wastewater facility" means a plant or facility whose
20primary function is to collect, treat, or dispose of domestic,
21commercial, and industrial sewage and waste, together with all
22other real and personal property reasonably necessary to
23collect, treat, or dispose of the sewage and waste.
 
24    (35 ILCS 200/11-185 new)
25    Sec. 11-185. Valuation of qualifying wastewater

 

 

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1facilities. For purposes of computing the assessed valuation,
2qualifying wastewater facilities shall be valued at 33 1/3% of
3the fair cash value of the facility. To determine 33 1/3% of
4the fair cash value of a qualifying wastewater facility, the
5Department shall take into consideration the probable net
6value that could be realized by the owner if the facility were
7removed and sold at a fair, voluntary sale, giving due account
8to the expenses incurred for removal, site restoration, and
9transportation.
 
10    (35 ILCS 200/11-190 new)
11    Sec. 11-190. Exclusion of for-profit wastewater
12facilities. This Division does not apply to a wastewater
13facility that collects, treats, or disposes of domestic,
14commercial, and industrial sewage and waste for profit.
 
15    (35 ILCS 200/11-195 new)
16    Sec. 11-195. Assessment authority. For assessment
17purposes, a qualifying wastewater facility shall provide proof
18of a valid facility number issued by the Illinois
19Environmental Protection Agency and shall be assessed by the
20Department.
 
21    (35 ILCS 200/11-200 new)
22    Sec. 11-200. Application procedure; assessment by the
23Department. Applications for assessment as a qualifying

 

 

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1wastewater facility shall be filed with the Department in the
2manner and form prescribed by the Department. The application
3shall contain appropriate documentation that the applicant has
4been issued a valid facility number by the Illinois
5Environmental Protection Agency and is entitled to tax
6treatment under this Division. The effective date of an
7assessment shall be on the January 1 preceding the date of
8approval by the Department or preceding the date construction
9or installation of the facility commences, whichever is later.
 
10    (35 ILCS 200/11-205 new)
11    Sec. 11-205. Procedures for assessment; judicial review.
12Proceedings for assessment or reassessment of property
13certified to be a qualifying wastewater facility shall be
14conducted in accordance with procedural rules adopted by the
15Department and in conformity with this Code.
16    Any applicant or holder aggrieved by the issuance, refusal
17to issue, denial, revocation, modification, or restriction of
18an assessment as a qualifying water treatment facility may
19appeal the final administrative decision of the Department of
20Revenue under the Administrative Review Law.
 
21    (35 ILCS 200/11-210 new)
22    Sec. 11-210. Rulemaking. The Department shall adopt rules
23for the implementation of this Division.
 
24    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.