IL EPA Tax Certification Program
As an incentive for property owners who construct waste storage structures and other improvements that eliminate, prevent, or reduce water pollution, the Illinois Environmental Protection Agency (IEPA) administers a tax certification program that can reduce the property tax value of many pollution control improvements (i.e. manure pit under pig barns). In order to actualize this tax reduction, the owner of the pollution control facility must obtain certification of pollution control improvement by the Illinois Pollution Control Board (IPCB) as a pollution control facility.
To obtain certification from the IPCB, the owner of the pollution control facility must submit a tax certification application to the IEPA for the improvements. The IEPA will conduct a review of the application and file its recommendation to the IPCB indicating if the improvements meet the definition of pollution control facility. A proposed pollution control facility's primary purpose must be to eliminate, prevent or reduce water pollution to meet the definiton of Pollution Control Facility.
How to Apply for Tax Certification of Your Pollution Control Facility
Complete and submit the appropriate application form to the IEPA as directed on the forms.
For water pollution control facilities at livestock operations use form:
For air pollution control facilities at livestock operations use form:
For other operations such as agrichemical storage facilities or other industrial facilities use form:
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2. Select “Settings”.
3. Under “Privacy and Security”, click on “Site Settings”.
4. Under “Content”, click on “Additional content settings”.
5. Click on “PDF documents”.
6. Click on “Download PDF files instead of automatically opening them in Chrome”.