Chapter 35 — REVENUE

(35 ILCS 200/10-735) Sec. 10-735. Commercial solar energy systems not subject to equalization. Commercial solar energy systems assessable under this Division are not subject to equalization factors applied by the Department or any board of review, assessor, or chief county assess…

(35 ILCS 200/10-740) Sec. 10-740. Survey for ground installed commercial solar energy systems; parcel identification numbers for property improved with a ground installed commercial solar energy system. Notwithstanding any other provision of law, the owner of the ground installed…

(35 ILCS 200/10-745) Sec. 10-745. Real estate taxes. Notwithstanding the provisions of Section 9-175 of this Code, the owner of the commercial solar energy system shall be liable for the real estate taxes for the land and real property improvements of a ground installed commercia…

(35 ILCS 200/10-75) Sec. 10-75. Approval of municipal ordinances. In addition to the powers and duties described elsewhere in this Code, the Director may approve county or municipal ordinances which qualify historic buildings for consideration under this Code. However, no ordinan…

(35 ILCS 200/10-750) Sec. 10-750. 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 farmla…

(35 ILCS 200/10-755) Sec. 10-755. Abatements. Any taxing district, upon a majority vote of its governing authority, may, 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 …

(35 ILCS 200/10-760) Sec. 10-760. Applicability. The provisions of this Division apply for assessment years 2018 through 2033. (Source: P.A. 100-781, eff. 8-10-18.)

(35 ILCS 200/10-80) Sec. 10-80. Rules and regulations. The Director may promulgate rules and regulations as may be necessary to administer this Code, including but not limited to provisions that: (1) Preclude the issuance of a certificate of rehabilitation for any owner-occupied …

(35 ILCS 200/10-800) Sec. 10-800. Southland reactivation property. (a) For the purposes of this Section: "Base year" means the last tax year prior to the date of the application for southland reactivation designation during which the property was occupied and assessed and had an …

(35 ILCS 200/10-85) Sec. 10-85. Election by taxing district to deny special tax treatment. Any taxing district may elect by a majority vote of its governing authority within the first 30 days of each calendar year, upon written notice to the county clerk and the assessment office…

(35 ILCS 200/10-90) Sec. 10-90. Property used for airport purposes. In counties with 200,000 or more inhabitants, in addition to valuation as otherwise permitted by law, upon the filing of an application under Section 10-95 by the person liable for the taxes on that property, whi…

(35 ILCS 200/10-920) (This Section may contain text from a Public Act with a delayed effective date) Sec. 10-920. Definitions. As used in this Division: "Allowance for physical depreciation" means the product of the quotient that is generated by dividing the actual age in years o…

(35 ILCS 200/10-925) (This Section may contain text from a Public Act with a delayed effective date) Sec. 10-925. Improvement valuation of commercial energy systems. Beginning in assessment year 2026, the fair cash value of commercial energy storage system improvements shall be d…

(35 ILCS 200/10-930) (This Section may contain text from a Public Act with a delayed effective date) Sec. 10-930. Commercial energy storage systems; equalization. Commercial energy storage systems that are subject to assessment under this Division are not subject to equalization …

(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 sy…

(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…

(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…

(35 ILCS 200/10-95) Sec. 10-95. Application process. The person liable for taxes on land used for airport purposes must file a verified application requesting the additional valuation provided for in Section 10-90, with the chief county assessment officer of the county where the …

(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, …

(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 200/11-10) 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 ope…

(35 ILCS 200/11-100) Sec. 11-100. Proration of value; property outside of State. If any railroad company owns or uses operating property partly within and partly outside of this State, the Department shall determine the value of the entire operating property of the railroad but s…

(35 ILCS 200/11-105) Sec. 11-105. Description of railroad track. The right of way, including the superstructures of first, second, third and other main tracks and all side tracks and turnouts, and the stations and improvements of the railroad company on the right of way and all o…

(35 ILCS 200/11-110) Sec. 11-110. Certification of railroad assessments. The equalized assessed value of the operating property of every railroad company subject to assessment, when determined as prescribed in Section 11-80, shall be listed and taxed in the several taxing distric…

(35 ILCS 200/11-115) Sec. 11-115. Failure to file schedules. In case any railroad company neglects to return to the Department any statements or schedules required to be returned to the Department, within the time required, the Department shall proceed to assess the property of t…

(35 ILCS 200/11-120) Sec. 11-120. Platting by railroad company. When any railroad company makes or records a plat of any contiguous lots or parcels of land belonging to it, they may be described as designated on the plat. (Source: Laws 1939, p. 886; P.A. 88-455.)

(35 ILCS 200/11-125) Sec. 11-125. Department rules on railroad assessments. The Department may adopt rules and regulations as it considers necessary to carry out the provisions of Sections 11-70 through 11-120. The rules and regulations when adopted, if not inconsistent with this…

(35 ILCS 200/11-130) Sec. 11-130. Legislative findings. The General Assembly finds that it is the policy of this State to ensure and encourage the availability of safe potable water for our cities, villages, towns, and rural residents and that it has become increasingly difficult…

(35 ILCS 200/11-135) Sec. 11-135. Definitions. For purposes of this Division 4: "Department" means the Illinois Department of Revenue. "Not for profit corporation" means an Illinois corporation organized and existing under the General Not For Profit Corporation Act of 1986 in goo…

(35 ILCS 200/11-140) Sec. 11-140. Valuation policy. Qualifying water treatment facilities shall be valued for purposes of computing the assessed valuation on the basis of 33 1/3% of the fair cash value. (Source: P.A. 92-278, eff. 1-1-02.)

(35 ILCS 200/11-145) Sec. 11-145. Method of valuation for qualifying water treatment facilities. To determine 33 1/3% of the fair cash value of any qualifying water treatment facility in assessing the facility, the Department shall take into consideration the probable net value t…

(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 remov…

(35 ILCS 200/11-150) Sec. 11-150. Exclusion of for-profit water treatment facilities. In no event shall the valuation set forth in this Division 4 be available to a water treatment facility that sells water "for profit". (Source: P.A. 92-278, eff. 1-1-02.)

(35 ILCS 200/11-155) Sec. 11-155. Assessment authority. For assessment purposes, a qualifying water treatment facility shall provide proof of a valid facility number issued by the Illinois Environmental Protection Agency and be assessed by the Department of Revenue. (Source: P.A.…

(35 ILCS 200/11-160) Sec. 11-160. Approval procedure. Applications 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 R…

(35 ILCS 200/11-161) 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 presc…

(35 ILCS 200/11-165) 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 may appeal the…

(35 ILCS 200/11-170) Sec. 11-170. Procedures for assessment; qualifying water treatment facilities. Proceedings for assessment or reassessment of property certified to be a qualifying water treatment facility shall be conducted in accordance with procedural rules adopted by the D…

(35 ILCS 200/11-175) 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 ou…

(35 ILCS 200/11-180) 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. "Mu…

(35 ILCS 200/11-185) Sec. 11-185. Valuation of qualifying wastewater 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 …

(35 ILCS 200/11-190) 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. (Source: P.A. 103-631, eff. 7-1-24.)

(35 ILCS 200/11-195) 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. (Source: P.A. 103-631, …

(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 200/11-200) Sec. 11-200. Application procedure; assessment by the Department. Applications for assessment as a qualifying wastewater facility shall be filed with the Department in the manner and form prescribed by the Department. The application shall contain appropriate…

(35 ILCS 200/11-205) 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…

(35 ILCS 200/11-210) Sec. 11-210. Rulemaking. The Department may adopt rules for the implementation of this Division. (Source: P.A. 103-631, eff. 7-1-24.)

(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 ava…

(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…