Bill Status of SB 486   100th General Assembly


Short Description:  PROP TX-SOLAR ENERGY SYSTEMS

Senate Sponsors
Sen. Don Harmon-Cristina Castro, Laura M. Murphy and Steven M. Landek-Iris Y. Martinez-Pamela J. Althoff

House Sponsors
(Rep. Barbara Flynn Currie-Mark Batinick-La Shawn K. Ford-Carol Sente-Lou Lang, Kelly M. Cassidy, Stephanie A. Kifowit, Elizabeth Hernandez, Steven A. Andersson, David Harris, Michael D. Unes, Robyn Gabel, Laura Fine and Nick Sauer)


Last Action  View All Actions

DateChamber Action
  8/10/2018SenatePublic Act . . . . . . . . . 100-0781

Statutes Amended In Order of Appearance
35 ILCS 636/5-5

Synopsis As Introduced
Amends the Simplified Municipal Telecommunications Tax Act. Makes a technical change in a Section concerning legislative intent.

Senate Floor Amendment No. 1
Deletes reference to:
35 ILCS 636/5-5
Adds reference to:
35 ILCS 200/Art. 10 Div. 20 heading new
35 ILCS 200/10-720 new
35 ILCS 200/10-725 new
35 ILCS 200/10-730 new
35 ILCS 200/10-735 new
35 ILCS 200/10-740 new
35 ILCS 200/10-745 new
35 ILCS 200/10-750 new
35 ILCS 200/10-755 new
35 ILCS 200/10-760 new

Replaces everything after the enacting clause. Amends the Property Tax Code. Provides that, beginning in assessment year 2018, the fair cash value of commercial solar energy system improvements in counties with fewer than 3,000,000 inhabitants shall be determined by subtracting the allowance for physical depreciation from the trended real property cost basis. Provides that "allowance for physical depreciation" means (i) the actual age in years of the commercial solar energy system on the assessment date divided by 20 years multiplied by (ii) its trended real property cost basis. Provides that "trended real property cost basis" means the commercial solar energy system real property cost basis multiplied by the trending factor. Provides that "trending factor" means a number equal to the Consumer Price Index for the December immediately preceding the assessment date, divided by the Consumer Price Index for December of 2017. Provides that commercial solar energy systems subject to that valuation are not subject to equalization factors applied by the Department of Revenue or any board of review, assessor, or chief county assessment officer. Contains provisions concerning economic incentives for commercial solar energy systems. Provides that the Division applies for assessment years 2018 through 2033. Effective immediately.

Senate Floor Amendment No. 2
Adds reference to:
35 ILCS 200/10-5

Replaces everything after the enacting clause. Reinserts the provisions of the bill as amended by Senate Amendment 1 with the following changes: (1) makes conforming changes in current provisions of the Property Tax Code concerning solar energy systems; (2) makes changes concerning the calculation of the allowance for physical depreciation; (3) provides that the owner of the commercial solar energy system shall commission a survey of the land upon which the system is installed (in Senate Amendment 1, a survey of the area); (4) provides that the owner of the commercial energy system is liable for the property taxes on the land and the improvements; however, the owner of the land may pay any unpaid tax of the commercial solar energy system parcel prior to the initiation of any tax sale proceeding. Effective immediately.

House Floor Amendment No. 3
Deletes reference to:
35 ILCS 200/10-730 new

Removes provisions of the engrossed bill concerning commercial solar energy systems that are owned by any person or entity that is otherwise exempt under the Property Tax Code. Provides that the separate parcel identification number required by the engrossed bill includes both the improvements and the land containing the ground installed commercial solar energy system. Provides that the owner of the land upon which the ground installed commercial solar energy system is constructed must provide an agreed acknowledgment to the separate parcel identification number.

House Floor Amendment No. 4
Provides that the commercial solar energy system real property cost basis shall be calculated at $218,000 (in the engrossed bill, $199,000) per megawatt of nameplate capacity.

Actions 
DateChamber Action
  1/24/2017SenateFiled with Secretary by Sen. John J. Cullerton
  1/24/2017SenateFirst Reading
  1/24/2017SenateReferred to Assignments
  3/9/2017SenateAssigned to Executive
  3/16/2017SenateDo Pass Executive; 014-000-000
  3/16/2017SenatePlaced on Calendar Order of 2nd Reading March 28, 2017
  3/28/2017SenateSecond Reading
  3/28/2017SenatePlaced on Calendar Order of 3rd Reading March 29, 2017
  4/25/2017SenateRe-referred to Assignments
  6/28/2017SenateApproved for Consideration Assignments
  6/28/2017SenatePlaced on Calendar Order of 3rd Reading June 29, 2017
  8/4/2017SenatePursuant to Senate Rule 3-9(b) / Referred to Assignments
  2/6/2018SenateApproved for Consideration Assignments
  2/6/2018SenatePlaced on Calendar Order of 3rd Reading February 7, 2018
  2/27/2018SenateChief Sponsor Changed to Sen. Don Harmon
  3/1/2018SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Don Harmon
  3/1/2018SenateSenate Floor Amendment No. 1 Referred to Assignments
  3/14/2018SenateSenate Floor Amendment No. 1 Assignments Refers to Revenue
  4/12/2018SenateSenate Floor Amendment No. 1 Recommend Do Adopt Revenue; 009-000-000
  4/27/2018SenateRule 2-10 Third Reading Deadline Established As May 3, 2018
  5/1/2018SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Don Harmon
  5/1/2018SenateSenate Floor Amendment No. 2 Referred to Assignments
  5/2/2018SenateSenate Floor Amendment No. 2 Assignments Refers to Revenue
  5/3/2018SenateSenate Floor Amendment No. 2 Recommend Do Adopt Revenue; 005-000-000
  5/3/2018SenateAdded as Chief Co-Sponsor Sen. Cristina Castro
  5/3/2018SenateAdded as Co-Sponsor Sen. Laura M. Murphy
  5/3/2018SenateRecalled to Second Reading
  5/3/2018SenateSenate Floor Amendment No. 1 Adopted; Harmon
  5/3/2018SenateSenate Floor Amendment No. 2 Adopted; Harmon
  5/3/2018SenatePlaced on Calendar Order of 3rd Reading
  5/3/2018SenateThird Reading - Passed; 051-000-000
  5/3/2018HouseArrived in House
  5/3/2018HouseChief House Sponsor Rep. Barbara Flynn Currie
  5/8/2018HouseFirst Reading
  5/8/2018HouseReferred to Rules Committee
  5/8/2018HouseAssigned to Revenue & Finance Committee
  5/9/2018SenateAdded as Co-Sponsor Sen. Steven M. Landek
  5/9/2018HouseAdded Alternate Chief Co-Sponsor Rep. Mark Batinick
  5/9/2018HouseAdded Alternate Chief Co-Sponsor Rep. La Shawn K. Ford
  5/10/2018HouseAdded Alternate Chief Co-Sponsor Rep. Carol Sente
  5/10/2018HouseAdded Alternate Co-Sponsor Rep. Kelly M. Cassidy
  5/15/2018HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie
  5/15/2018HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  5/16/2018HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  5/16/2018HouseAdded Alternate Co-Sponsor Rep. Stephanie A. Kifowit
  5/16/2018HouseAdded Alternate Co-Sponsor Rep. Lou Lang
  5/16/2018HouseAdded Alternate Co-Sponsor Rep. Elizabeth Hernandez
  5/16/2018HouseAdded Alternate Chief Co-Sponsor Rep. Lou Lang
  5/16/2018HouseAlternate Co-Sponsor Removed Rep. Lou Lang
  5/16/2018HouseHouse Committee Amendment No. 2 Filed with Clerk by Rep. Barbara Flynn Currie
  5/16/2018HouseHouse Committee Amendment No. 2 Referred to Rules Committee
  5/17/2018SenateAdded as Chief Co-Sponsor Sen. Iris Y. Martinez
  5/17/2018HouseDo Pass / Short Debate Revenue & Finance Committee; 011-000-000
  5/17/2018HouseHouse Committee Amendment No. 1 Tabled Pursuant to Rule 40
  5/17/2018HouseHouse Committee Amendment No. 2 Tabled Pursuant to Rule 40
  5/18/2018HousePlaced on Calendar 2nd Reading - Short Debate
  5/18/2018HouseAdded Alternate Co-Sponsor Rep. Steven A. Andersson
  5/21/2018HouseHouse Floor Amendment No. 3 Filed with Clerk by Rep. Barbara Flynn Currie
  5/21/2018HouseHouse Floor Amendment No. 3 Referred to Rules Committee
  5/22/2018HouseAdded Alternate Co-Sponsor Rep. David Harris
  5/22/2018HouseAdded Alternate Co-Sponsor Rep. Michael D. Unes
  5/22/2018HouseAdded Alternate Co-Sponsor Rep. Robyn Gabel
  5/23/2018HouseAdded Alternate Co-Sponsor Rep. Laura Fine
  5/23/2018HouseAdded Alternate Co-Sponsor Rep. Nick Sauer
  5/23/2018HouseHouse Floor Amendment No. 3 Recommends Be Adopted Rules Committee; 004-000-000
  5/23/2018HouseSecond Reading - Short Debate
  5/23/2018HouseHouse Floor Amendment No. 3 Adopted
  5/23/2018HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/24/2018HouseHouse Floor Amendment No. 4 Filed with Clerk by Rep. Barbara Flynn Currie
  5/24/2018HouseHouse Floor Amendment No. 4 Referred to Rules Committee
  5/25/2018HouseFinal Action Deadline Extended-9(b) May 31, 2018
  5/28/2018HouseHouse Floor Amendment No. 4 Rules Refers to Revenue & Finance Committee
  5/29/2018HouseHouse Floor Amendment No. 4 Recommends Be Adopted Revenue & Finance Committee; 011-000-000
  5/29/2018HouseRecalled to Second Reading - Short Debate
  5/29/2018HouseHouse Floor Amendment No. 4 Adopted
  5/29/2018HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/30/2018HouseThird Reading - Short Debate - Passed 115-000-000
  5/30/2018SenateSecretary's Desk - Concurrence House Amendment(s) 3, 4
  5/30/2018SenatePlaced on Calendar Order of Concurrence House Amendment(s) 3, 4 - May 30, 2018
  5/30/2018SenateHouse Floor Amendment No. 3 Motion to Concur Filed with Secretary Sen. Don Harmon
  5/30/2018SenateHouse Floor Amendment No. 3 Motion to Concur Referred to Assignments
  5/30/2018SenateHouse Floor Amendment No. 4 Motion to Concur Filed with Secretary Sen. Don Harmon
  5/30/2018SenateHouse Floor Amendment No. 4 Motion to Concur Referred to Assignments
  5/31/2018SenateHouse Floor Amendment No. 3 Motion to Concur Assignments Referred to Executive
  5/31/2018SenateHouse Floor Amendment No. 4 Motion to Concur Assignments Referred to Executive
  5/31/2018SenateHouse Floor Amendment No. 3 Motion To Concur Recommended Do Adopt Executive; 014-000-000
  5/31/2018SenateHouse Floor Amendment No. 4 Motion To Concur Recommended Do Adopt Executive; 014-000-000
  5/31/2018SenateAdded as Chief Co-Sponsor Sen. Pamela J. Althoff
  5/31/2018SenateHouse Floor Amendment No. 3 Senate Concurs 055-000-000
  5/31/2018SenateHouse Floor Amendment No. 4 Senate Concurs 055-000-000
  5/31/2018SenateSenate Concurs
  5/31/2018SenatePassed Both Houses
  6/29/2018SenateSent to the Governor
  8/10/2018SenateGovernor Approved
  8/10/2018SenateEffective Date August 10, 2018
  8/10/2018SenatePublic Act . . . . . . . . . 100-0781

Back To Top