Full Text of SB3382 98th General Assembly
SB3382 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 SB3382 Introduced 2/14/2014, by Sen. Antonio Muñoz SYNOPSIS AS INTRODUCED: |
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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.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 10-155 as follows:
| 6 | | (35 ILCS 200/10-155)
| 7 | | Sec. 10-155. Open space land; valuation. In all counties, | 8 | | in
addition to valuation as otherwise permitted by law, land | 9 | | which is used for
open space purposes and has been so used for | 10 | | the 3 years immediately preceding
the year in which the | 11 | | assessment is made, upon application under Section
10-160, | 12 | | shall be valued on the basis of its fair cash value, estimated | 13 | | at the
price it would bring at a fair, voluntary sale for use | 14 | | by the buyer for open
space purposes.
| 15 | | Land is considered used for open space purposes if it is | 16 | | more than 10 acres
in area and:
| 17 | | (a) is actually and exclusively used for maintaining or | 18 | | enhancing natural
or scenic resources,
| 19 | | (b) protects air or streams or water supplies,
| 20 | | (c) promotes conservation of soil, wetlands, beaches, | 21 | | or marshes,
including ground cover or planted perennial | 22 | | grasses, trees and shrubs and other
natural perennial | 23 | | growth, and including any body of water, whether man-made |
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| 1 | | or
natural,
| 2 | | (d) conserves landscaped areas, such as public or | 3 | | private golf courses,
| 4 | | (e) enhances the value to the public of abutting or | 5 | | neighboring parks,
forests, wildlife preserves, nature | 6 | | reservations, sanctuaries, or other open
spaces, or
| 7 | | (f) preserves historic sites.
| 8 | | Land is not considered used for open space purposes if it | 9 | | is used primarily
for residential purposes. | 10 | | If the land is improved with a water-retention dam that is | 11 | | operated primarily for commercial purposes, the | 12 | | water-retention dam is not considered to be used for open space | 13 | | purposes despite the fact that any resulting man-made lake may | 14 | | be considered to be used for open space purposes under this | 15 | | Section.
| 16 | | In the case of public and private golf courses, the | 17 | | following shall be considered used for open space purposes: | 18 | | (1) tees, fairways, and greens; | 19 | | (2) buildings and structures, including clubhouse | 20 | | buildings, that are used exclusively for golf-related | 21 | | purposes; | 22 | | (3) buildings located on the grounds of the golf course | 23 | | and used exclusively for the purpose of housing employees | 24 | | of the golf course. | 25 | | (Source: P.A. 95-70, eff. 1-1-08.)
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