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HB5444 • 2026
PROP TX-ENERGY SYSTEMS
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
PROP TX-ENERGY SYSTEMS
Rule 19(a) / Re-referred to Rules Committee
Assigned to Revenue & Finance Committee
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Regan Deering
PROP TX-ENERGY SYSTEMS
Illinois General Assembly - Full Text of HB5444 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of HB5444 Home Legislation Full Text HB5444 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB5444 Introduced 2/13/2026, by Rep. Regan Deering SYNOPSIS AS INTRODUCED: 35 ILCS 200/10-600 35 ILCS 200/10-720 Amends the Property Tax Code. In provisions concerning the valuation of wind energy devices, provides that, for taxable year 2027 and thereafter, the real property cost basis is $588,000 per megawatt of nameplate capacity (currently, $360,000 per megawatt of nameplate capacity). In provisions concerning the valuation of solar energy systems, provides that, for taxable year 2027 and thereafter, the real property cost basis is $446,000 per megawatt of nameplate capacity (currently, $218,000 per megawatt of nameplate capacity). Effective immediately. LRB104 17892 HLH 31328 b A BILL FOR HB5444 LRB104 17892 HLH 31328 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Property Tax Code is amended by changing 5 Sections 10-600 and 10-720 as follows: 6 (35 ILCS 200/10-600) 7 Sec. 10-600. Definitions. For the purposes of this 8 Division 18: 9 "Wind energy device" means any device, with a nameplate 10 capacity of at least 0.5 megawatts, that is used in the process 11 of converting kinetic energy from the wind to generate 12 electric power for commercial sale. 13 " Real 2007 real property cost basis" excludes personal 14 property but represents both the land and real property 15 improvements of a wind energy device and means : (1) $360,000 16 per megawatt of nameplate capacity for taxable years prior to 17 taxable year 2027; and (2) $588,000 per megawatt of nameplate 18 capacity for taxable year 2027 and thereafter . 19 "Trending factor" means a number equal to the consumer 20 price index (U.S. city average all items) published by the 21 Bureau of Labor Statistics for the December immediately 22 preceding the assessment date, divided by the consumer price 23 index (U.S. city average all items) published by the Bureau of HB5444 - 2 - LRB104 17892 HLH 31328 b 1 Labor Statistics for December 2006. 2 "Trended real property cost basis" means the 2007 real 3 property cost basis multiplied by the trending factor. 4 "Allowance for physical depreciation" means (i) the actual 5 age in years of the wind energy device on the assessment date 6 divided by 25 years multiplied by (ii) the trended real 7 property cost basis. The physical depreciation, however, may 8 not reduce the value of the wind energy device to less than 30% 9 of the trended real property cost basis. 10 (Source: P.A. 95-644, eff. 10-12-07.) 11 (35 ILCS 200/10-720) 12 Sec. 10-720. Definitions. For the purpose of this 13 Division 20: 14 "Allowance for physical depreciation" means (i) the actual 15 age in years of the commercial solar energy system on the 16 assessment date divided by 25 years, multiplied by (ii) its 17 trended real property cost basis. The physical depreciation, 18 however, may not reduce the value of the commercial solar 19 energy system to less than 30% of its trended real property 20 cost basis. 21 "Commercial solar energy system" means any device or 22 assembly of devices that (i) is ground installed and (ii) uses 23 solar energy from the sun for generating electricity for the 24 primary purpose of wholesale or retail sale and not primarily 25 for consumption on the property on which the device or devices HB5444 - 3 - LRB104 17892 HLH 31328 b 1 reside. 2 "Commercial solar energy system real property cost basis" 3 means the owner of a commercial solar energy system's interest 4 in the land within the project boundaries and real property 5 improvements and shall be calculated at : (1) $218,000 per 6 megawatt of nameplate capacity for taxable years prior to 7 taxable year 2027; and (2) $446,000 per megawatt of nameplate 8 capacity for taxable year 2027 and thereafter . For the 9 purposes of this Section, "nameplate capacity" has the same 10 definition as found in Section 1-10 of the Illinois Power 11 Agency Act. 12 "Ground installed" means the installation of a commercial 13 solar energy system, with the primary purpose of solar energy 14 generation for wholesale or retail sale, on a parcel or tract 15 of land. 16 "Trended real property cost basis" means the commercial 17 solar energy system real property cost basis multiplied by the 18 trending factor. 19 "Trending factor" means a number equal to the Consumer 20 Price Index (U.S. city average all items) published by the 21 Bureau of Labor Statistics for the December immediately 22 preceding the assessment date, divided by the Consumer Price 23 Index (U.S. city average all items) published by the Bureau of 24 Labor Statistics for December of 2017. 25 (Source: P.A. 100-781, eff. 8-10-18.) 26 Section 99. Effective date. This Act takes effect upon HB5444 - 4 - LRB104 17892 HLH 31328 b 1 becoming law. 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