94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB1761


 
Introduced 2/25/2005, by Sen. Susan Garrett
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 200/10-155









    Amends the Property Tax Code. Provides that land is considered used for open space purposes only if it is more than 10 acres
in area and (i) conserves landscaped areas by being used as a public or private golf course, (ii) preserves historic sites, or (iii) has been certified by the Department of Natural Resources as a public benefit. Effective immediately.
















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FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











SB1761

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    AN ACT concerning revenue.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Property Tax Code is amended  by changing 
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Section 10-155 as follows:
 



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    (35 ILCS 200/10-155)



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    Sec. 10-155. Open space land; valuation. In all counties, 
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in
addition to valuation as otherwise permitted by law, land 
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which is used for
open space purposes and has been so used for 
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the 3 years immediately preceding
the year in which the 
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assessment is made, upon application under Section
10-160, 
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shall be valued on the basis of its fair cash value, estimated 
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at the
price it would bring at a fair, voluntary sale for use 
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by the buyer for open
space purposes.

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    Land is considered used for open space purposes if it is 
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more than 10 acres
in area and:
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        (1) conserves landscaped areas by being used as a 
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    public or private golf course;
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        (2) preserves historic sites; or
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        (3) has been certified by the Department of Natural 
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    Resources as a public benefit, as defined in Section 
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    10-167.



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        (a) is actually and exclusively used for maintaining or 
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    enhancing natural
or scenic resources,


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        (b) protects air or streams or water supplies,


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        (c) promotes conservation of soil, wetlands, beaches, 
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    or marshes,
including ground cover or planted perennial 
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    grasses, trees and shrubs and other
natural perennial 
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    growth, and including any body of water, whether man-made 
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    or
natural,


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        (d) conserves landscaped areas, such as public or 
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    private golf courses,


 


 






SB1761
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        (e) enhances the value to the public of abutting or 
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    neighboring parks,
forests, wildlife preserves, nature 
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    reservations, sanctuaries, or other open
spaces, or


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        (f) preserves historic sites.

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    Land is not considered used for open space purposes if it 
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is used primarily
for residential purposes.

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(Source: P.A. 88-455; 89-137, eff. 1-1-96.)

 

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