SB3382 98TH GENERAL ASSEMBLY

LRB098 19482 HLH 54654 b

98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB3382

Introduced 2/14/2014, by Sen. Antonio Muņoz

SYNOPSIS AS INTRODUCED:

35 ILCS 200/10-155

Amends the Property Tax Code. Provides that, in the case of public and private golf courses, the following shall be considered used for open space purposes: (1) tees, fairways, and greens; (2) buildings and structures, including clubhouse buildings, that are used exclusively for golf-related purposes; (3) buildings located on the grounds of the golf course and used exclusively for the purpose of housing employees of the golf course.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

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

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

(35 ILCS 200/10-155)

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

Land is considered used for open space purposes if it is more than 10 acres in area and:

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

(b) protects air or streams or water supplies,

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

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

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

(f) preserves historic sites.

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

If the land is improved with a water-retention dam that is operated primarily for commercial purposes, the water-retention dam is not considered to be used for open space purposes despite the fact that any resulting man-made lake may be considered to be used for open space purposes under this Section.

In the case of public and private golf courses, the following shall be considered used for open space purposes:

(1) tees, fairways, and greens;

(2) buildings and structures, including clubhouse buildings, that are used exclusively for golf-related purposes;

(3) buildings located on the grounds of the golf course and used exclusively for the purpose of housing employees of the golf course.

(Source: P.A. 95-70, eff. 1-1-08.)