Bill
HB 2996
HB2996 makes wireless telecom towers subject to local property taxes (unless exempt); counties set valuation policies, potentially boosting local revenue.
Status and key dates
- Introduced by Rep. Abdelnasser Rashid (filed Feb 6/Feb 18, 2025).
- Committee activity: referred to Rules, Revenue & Finance, and subcommittees; public hearings held March–April 2025. Reported favorably without amendment (4/15/2025) and committee report sent to Calendars (4/22/2025). (The bill was re‑referred under Rule 19(a) to the Rules Committee on 3/21/2025 during the process.)
- Effective date: upon becoming law.
Purpose and intent
- HB 2996 amends the Illinois Property Tax Code to make wireless telecommunications towers generally subject to local property taxation unless they are explicitly exempt elsewhere in the Code. The bill assigns valuation responsibility to county assessment officials.
What the bill changes (substantive provisions)
- Adds a new Division 22, Article 10 (35 ILCS 200/Art. 10 Div. 22) and a new section 10‑810 to the Property Tax Code.
- Core provision (paraphrase): “Wireless telecommunication towers that are not otherwise exempt under a specific provision of this Code are subject to local property taxes and shall be valued according to policies adopted by the chief county assessment officer.”
- Leaves any existing, specific statutory exemptions in the Code intact; it only targets towers not already exempted.
- Valuation method is delegated to “policies adopted by the chief county assessment officer,” giving counties discretion in assessment practices.
Who would be affected
- Primary: owners/operators of wireless telecommunications towers (tower companies, wireless carriers, landlords who host towers).
- Secondary: county assessment offices (responsible for adopting valuation policies), local taxing districts (municipalities, schools, libraries, etc.) that could receive additional property tax revenue.
- Indirectly: consumers and tenants if costs are passed through by tower owners or carriers.
Potential impacts and considerations
- Fiscal: may expand local property tax base and increase local tax revenues where towers were previously untaxed; magnitude will depend on assessment policies and number/value of towers.
- Administrative: counties must adopt valuation policies and handle assessments; could create inter‑county variability in valuations.
- Legal/operational: may prompt disputes over classification, valuation methodology, or whether particular towers qualify as “otherwise exempt.”
- Practical: could affect lease/contract terms between landowners and tower operators and influence siting/operational economics for wireless infrastructure.
Reference
- Adds 35 ILCS 200/Art. 10 Div. 22 and 35 ILCS 200/10‑810 (new). Effective immediately upon enactment.
Compiled from official sources — confirm details with the bill’s official record.
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