PROP TX-WIND AND SOLAR-REPEAL

Illinois General Assembly - Full Text of SB4005

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB4005

Introduced 2/6/2026, by Sen. Chapin Rose

SYNOPSIS AS INTRODUCED:

35 ILCS 200/10-610
35 ILCS 200/10-623 new
35 ILCS 200/10-725
35 ILCS 200/10-760
35 ILCS 200/10-765 new

Amends the Property Tax Code. Provides that provisions concerning the
valuation of commercial solar energy systems and wind energy devices apply
only through taxable year 2026. Repeals those provisions on January 1,
2028. Effective immediately.
LRB104 17191 HLH 30610 b

A BILL FOR

SB4005
LRB104 17191 HLH 30610 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 10-610, 10-725, and 10-760 and by adding Sections
6
10-765 and 10-623 as follows:

7

(35 ILCS 200/10-610)
8

Sec. 10-610.
Applicability.
9

(a) The provisions of this Division apply for assessment
10
years 2007 through
2026

2035
.
11

(b) The provisions of this Division do not apply to wind
12
energy devices that are owned by any person or entity that is
13
otherwise exempt from taxation under the Property Tax Code.
14
(Source: P.A. 102-662, eff. 9-15-21.)

15

(35 ILCS 200/10-623 new)
16

Sec. 10-623.
Repeal.
This Division 18 of Article 10 is
17
repealed on January 1, 2028.

18

(35 ILCS 200/10-725)
19

Sec. 10-725.
Improvement valuation of commercial solar
20
energy systems in counties with fewer than 3,000,000
21
inhabitants.
Beginning in assessment year 2018
and continuing

SB4005
- 2 -
LRB104 17191 HLH 30610 b
1
through assessment year 2026
, the fair cash value of
2
commercial solar energy system improvements in counties with
3
fewer than 3,000,000 inhabitants shall be determined by
4
subtracting the allowance for physical depreciation from the
5
trended real property cost basis. Functional obsolescence and
6
external obsolescence of the solar energy device may further
7
reduce the fair cash value of the commercial solar energy
8
system improvements, to the extent they are proved by the
9
taxpayer by clear and convincing evidence.
10
(Source: P.A. 100-781, eff. 8-10-18.)

11

(35 ILCS 200/10-760)
12

Sec. 10-760.
Applicability.
The provisions of this
13
Division apply for assessment years 2018 through
2026

2033
.
14
(Source: P.A. 100-781, eff. 8-10-18.)

15

(35 ILCS 200/10-765 new)
16

Sec. 10-765.
Repeal.
This Division 20 of Article 10 is
17
repealed on January 1, 2028.

18

Section 99.
Effective date.
This Act takes effect upon
19
becoming law.

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