IL EPA Tax Certification Program

General Information

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:

Tax Certification Form for Livestock Operations or Alternative Print Version

 

For air pollution control facilities at livestock operations use form:

Application for Certification (Property Tax Treatment) Pollution Control Facility

 

For other operations such as agrichemical storage facilities or other industrial facilities use form:

Application for Certification (Property Tax Treatment) Pollution Control Facility

 

If you are having trouble downloading the files, you need to save the file locally, then open it within Acrobat Reader. To do this:

1.   Right-click on the link and select "Save link as..." or "Save target as..." to save the file.

2.   Start Acrobat Reader.

3.   In Acrobat Reader's menu, select "File", then "Open" to open the saved file.

 

Alternatively, rather than doing the above each time, you can disable your web browser’s built-in PDF viewer, so that it will always download and open PDF files within Acrobat Reader. To do that in Chrome:

1.   Click the 3 dots in the upper-right corner.

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”.

 

 Learn more at the IEPA website here