HJ0095 94TH GENERAL ASSEMBLY

HJ0095 LRB094 19522 BDD 55601 r

HOUSE JOINT RESOLUTION

WHEREAS, Due to the complexity of the Property Tax Code, there is a wide disparity in the methods by which county and township assessment officials have assessed wooded land in the State; and

WHEREAS, This is a pressing problem requiring the urgent attention of the General Assembly, the Governor, and other State and local officials; therefore, be it

RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE NINETY-FOURTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE SENATE CONCURRING HEREIN, that the Wooded Land Assessment Task Force is created concerning the assessment of wooded land and property under forestry management programs; and be it further

RESOLVED, That the task force shall consist of 12 voting members as follows:

(1) 4 members of the General Assembly appointed, one each, by the President of the Senate, the Minority Leader of the Senate, the Speaker of the House of Representatives, and the Minority Leader of the House of Representatives;

(2) one member appointed by the Governor;

(3) the Director of Revenue or his or her designee, who shall serve as chair of the task force;

(4) the Director of Natural Resources or his or her designee;

(5) the Director of Agriculture or his or her designee;

(6) one member appointed by the University of Illinois;

(7) one member appointed by Southern Illinois University;

(6) one member, appointed by the Governor, who serves or has served as a county or township assessment official; and

(7) one member, appointed by the Governor, who has knowledge of farming and agricultural practices; and be it further

RESOLVED, That the Department of Revenue shall provide staff and administrative support services to the task force; and be it further

RESOLVED, That task force members shall serve without compensation, but may be reimbursed for their reasonable travel expenses from funds available for that purpose; and be it further

RESOLVED, That the task force shall gather information and make recommendations to the Governor and to the General Assembly regarding procedures and policies for: (1) the assessment of wooded land; and (ii) the assessment of property under a certified forestry management program under Section 10-50 of the Property Tax Code; and be it further

RESOLVED, That the task force must submit a report to the Governor and the General Assembly by December 31, 2006 concerning its findings and recommendations; and be it further

RESOLVED, That if, during the 2005 taxable year, any parcel of wooded land was valued based upon its productivity index equalized assessed value as cropland, then we urge the Department of Revenue to accept any similar valuation of that wooded land for the 2006 and 2007 taxable years; and be it further

RESOLVED, That, for the purpose of this Resolution, "wooded land" means any parcel of unimproved real property that: (i) does not qualify as cropland, permanent pasture, other farmland, or wasteland under Section 10-125 of the Property Tax Code; and (ii) is not managed under a forestry management plan and considered to be other farmland under Section 10-150 of the Property Tax Code; and be it further

RESOLVED, That a copy of this Resolution be delivered to the Governor, the Director of Revenue, the Director of Natural Resources, the Director of Agriculture, the President of the University of Illinois, and the President of Southern Illinois University.