Sen. John M. Sullivan

Filed: 11/15/2016

 

 


 

 


 
09900HB4645sam001LRB099 16053 HLH 51579 a

1
AMENDMENT TO HOUSE BILL 4645

2    AMENDMENT NO. ______. Amend House Bill 4645 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 10-152 as follows:
 
6    (35 ILCS 200/10-152)
7    (Text of Section before amendment by P.A. 99-560)
8    (Section scheduled to be repealed on December 31, 2016)
9    (P.A. 99-560 contained an extension of the internal
10repealer, but does not take effect until January 1, 2017)
11    Sec. 10-152. Vegetative filter strip assessment.
12    (a) In counties with less than 3,000,000 inhabitants, any
13land (i) that is located between a farm field and an area to be
14protected, including but not limited to surface water, a
15stream, a river, or a sinkhole and (ii) that meets the
16requirements of subsection (b) of this Section shall be

 

 

09900HB4645sam001- 2 -LRB099 16053 HLH 51579 a

1considered a "vegetative filter strip" and valued at 1/6th of
2its productivity index equalized assessed value as cropland. In
3counties with 3,000,000 or more inhabitants, the land shall be
4valued at the lesser of either (i) 16% of the fair cash value
5of the farmland estimated at the price it would bring at a
6fair, voluntary sale for use by the buyer as a farm as defined
7in Section 1-60 or (ii) 90% of the 1983 average equalized
8assessed value per acre certified by the Department of Revenue.
9    (b) Vegetative filter strips shall meet the standards and
10specifications set forth in the Natural Resources Conservation
11Service Technical Guide and shall contain vegetation that (i)
12has a dense top growth; (ii) forms a uniform ground cover;
13(iii) has a heavy fibrous root system; and (iv) tolerates
14pesticides used in the farm field.
15    (c) The county's soil and water conservation district shall
16assist the taxpayer in completing a uniform certified document
17as prescribed by the Department of Revenue in cooperation with
18the Association of Illinois Soil and Water Conservation
19Districts that certifies (i) that the property meets the
20requirements established under this Section for vegetative
21filter strips and (ii) the acreage or square footage of
22property that qualifies for assessment as a vegetative filter
23strip. The document shall be filed by the applicant with the
24Chief County Assessment Officer. The Chief County Assessment
25Officer shall promulgate rules concerning the filing of the
26document. The soil and water conservation district shall create

 

 

09900HB4645sam001- 3 -LRB099 16053 HLH 51579 a

1a conservation plan for the creation of the filter strip. The
2plan shall be kept on file in the soil and water conservation
3district office. Nothing in this Section shall be construed to
4require any taxpayer to have vegetative filter strips.
5    (d) A joint report by the Department of Agriculture and the
6Department of Natural Resources concerning the effect and
7impact of vegetative filter strip assessment shall be submitted
8to the General Assembly by March 1, 2006.
9    (e) This Section is repealed on December 31, 2026 2016.
10(Source: P.A. 94-1002, eff. 7-3-06.)
 
11    (Text of Section after amendment by P.A. 99-560)
12    (Section scheduled to be repealed on December 31, 2016)
13    (P.A. 99-560 contained an extension of the internal
14repealer, but does not take effect until January 1, 2017)
15    Sec. 10-152. Vegetative filter strip assessment.
16    (a) In counties with less than 3,000,000 inhabitants, any
17land (i) that is located between a farm field and an area to be
18protected, including but not limited to surface water, a
19stream, a river, or a sinkhole and (ii) that meets the
20requirements of subsection (b) of this Section shall be
21considered a "vegetative filter strip" and valued at 1/6th of
22its productivity index equalized assessed value as cropland. In
23counties with 3,000,000 or more inhabitants, the land shall be
24valued at the lesser of either (i) 16% of the fair cash value
25of the farmland estimated at the price it would bring at a

 

 

09900HB4645sam001- 4 -LRB099 16053 HLH 51579 a

1fair, voluntary sale for use by the buyer as a farm as defined
2in Section 1-60 or (ii) 90% of the 1983 average equalized
3assessed value per acre certified by the Department of Revenue.
4    (b) Vegetative filter strips shall meet the standards and
5specifications set forth in the Natural Resources Conservation
6Service Technical Guide and shall contain vegetation that (i)
7has a dense top growth; (ii) forms a uniform ground cover;
8(iii) has a heavy fibrous root system; and (iv) tolerates
9pesticides used in the farm field.
10    (c) The county's soil and water conservation district shall
11assist the taxpayer in completing a uniform certified document
12as prescribed by the Department of Revenue in cooperation with
13the Association of Illinois Soil and Water Conservation
14Districts that certifies (i) that the property meets the
15requirements established under this Section for vegetative
16filter strips and (ii) the acreage or square footage of
17property that qualifies for assessment as a vegetative filter
18strip. The document shall be filed by the applicant with the
19Chief County Assessment Officer. The Chief County Assessment
20Officer shall promulgate rules concerning the filing of the
21document. The soil and water conservation district shall create
22a conservation plan for the creation of the filter strip. The
23plan shall be kept on file in the soil and water conservation
24district office. Nothing in this Section shall be construed to
25require any taxpayer to have vegetative filter strips.
26    (d) A joint report by the Department of Agriculture and the

 

 

09900HB4645sam001- 5 -LRB099 16053 HLH 51579 a

1Department of Natural Resources concerning the effect and
2impact of vegetative filter strip assessment shall be submitted
3to the General Assembly by March 1, 2006.
4    (e) This Section is repealed on December 31, 2026 2026.
5(Source: P.A. 99-560, eff. 1-1-17.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.".