99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2160
 
Introduced 7/28/2015, by Sen. John M. Sullivan
 
SYNOPSIS AS INTRODUCED:
 

 



35 ILCS 200/10-152

     Amends the Property Tax Code.  Provides that a Section concerning the valuation of vegetative filter strips is repealed on December 31, 2026 (instead of December 31, 2016).
  


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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,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Property Tax Code is amended  by changing 
5Section 10-152 as follows:
 



6    (35 ILCS 200/10-152)



7    (Section scheduled to be repealed on December 31, 2016)

8    Sec. 10-152. Vegetative filter strip assessment. 

9    (a) In counties with less than 3,000,000 inhabitants, any 
10land
(i) that is
located
between a farm field and an area to be 
11protected, including but not limited to
surface water, a 
12stream, a river, or a sinkhole and
(ii) that meets the 
13requirements of
subsection (b) of this Section shall be 
14considered a "vegetative filter strip"
and valued at 1/6th of 
15its productivity index equalized assessed value as
cropland.  In 
16counties with 3,000,000 or more inhabitants, the
land shall be 
17valued at the lesser of either (i) 16% of the fair cash value 
18of
the
farmland estimated at the price it would bring at a 
19fair, voluntary sale for
use by the buyer as a farm as defined 
20in Section 1-60 or (ii) 90% of the 1983
average equalized 
21assessed value per acre certified by the Department of
Revenue.

22    (b) Vegetative filter strips shall meet the standards and 
23specifications
set forth in the Natural Resources Conservation 
 
 
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1Service Technical Guide and
shall contain
vegetation that (i) 
2has a dense top growth; (ii) forms a uniform ground cover;
 
3(iii) has a heavy fibrous root system; and (iv) tolerates 
4pesticides used in
the
farm field.

5    (c) The county's soil and water conservation district
shall 
6assist the taxpayer in completing
a uniform
certified document 
7as prescribed by the Department of Revenue in cooperation
with 
8the Association of Illinois Soil and Water Conservation 
9Districts
that certifies (i)
that the property meets the 
10requirements established under this Section for
vegetative 
11filter strips and (ii) the acreage or square footage of 
12property
that
qualifies for assessment as a vegetative filter 
13strip.
The document shall be filed by the applicant with the 
14Chief County Assessment
Officer.  The Chief
County Assessment 
15Officer shall promulgate rules concerning the filing of the

16document.
The soil and water conservation district shall create

17a conservation plan for the creation of the filter strip.
The 
18plan shall be kept on file in the soil and water
conservation 
19district office. Nothing in this Section shall be construed to

20require
any taxpayer to have vegetative filter strips.

21    (d) A joint report by the
Department of Agriculture and the 
22Department of Natural Resources concerning
the effect and 
23impact of vegetative filter strip assessment shall be submitted

24to the General Assembly by March 1, 2006.

25    (e) This Section is repealed on December 31, 2026 2016.

26(Source: P.A. 94-1002, eff. 7-3-06.)