TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.10 DEFINITIONS
Section 2580.10 Definitions
"Conservation Management
Plan" means a plan approved by the Department of Natural Resources that
specifies conservation and management practices including uses that will be
conducted to preserve and restore unimproved land. [35 ILCS 200/10-405]
"Conservation Stewardship
Program" or "CSP" means the program described in this Part
designed to incentivize landowners to maintain, preserve, conserve and manage
unimproved land by reducing the valuation of property taxes of landowners with
a conservation management plan approved by the Department.
"Contiguous" means not
separated by anything other than rivers, streams, road or right-of-way
easement.
"Department" means the
Illinois Department of Natural Resources.
"Managed Land" means
unimproved land of 5 contiguous acres or more that is subject to a conservation
management plan.
"Materially Disturbs the Land"
means to degrade the natural state of the land.
"Schedule of Practices"
means a table indicating the type of management practice, years each practice
will occur, the Stand number each practice occurs within, and the approximate
acreage each management practice will cover over the 10-year management period.
"Stand" means a management
unit delineated based on land cover type (forest, pond, prairie, wetland),
species composition, topography, and/or vegetation age.
"Taxpayer" means the
individual or entity responsible for payment of taxes on the enrolled land or
on the land for which enrollment in CSP is sought.
"Unimproved Land"
means woodlands, prairie, wetlands or other vacant and undeveloped land that is
not used for any residential or commercial purpose that materially disturbs the
land. [35 ILCS 200/10-405]
(Source: Amended at 48 Ill. Reg. 5725,
effective March 27, 2024)
 | TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.20 ELIGIBILITY
Section 2580.20 Eligibility
a) A
taxpayer who has a conservation management plan for unimproved land of 5 or
more contiguous acres may be accepted into the Conservation Stewardship Program.
Unimproved land in Cook County is not eligible for the special valuation under
this Section.
b) A
taxpayer may apply for reassessment under this Section, and shall not be penalized
for doing so, if the taxpayer owns land:
1) included
in a forestry management plan under Section 10-150 of the Property Tax Code [35
ILCS 200/10-150];
2) registered
or encumbered by conservation rights under Section 10-166 of the Property Tax
Code [35 ILCS 200/10-166]; or
3) registered
as a Land and Water Reserve under Section 16 of the Illinois Natural Areas
Preservation Act [525 ILCS 30/16].
c) A
taxpayer may apply for reassessment of land formerly assessed as farmland under
Sections 10-110 through 10-145 of the Property Tax Code [35 ILCS 200/10-110
through 10-145] during the first year in which the land is not used for farm
purposes as defined in Section 1-60 of the Property Tax Code. The special
valuation offered under this Section cannot be applied to land formerly
assessed as farmland until the second year in which the land is not used for
farm purposes.
d) A
taxpayer must have legal access (not landlocked) to the land prior to
enrollment.
e) Conservation
Stewardship Program enrollment expires after 10 years. For continuous CSP tax
valuation, taxpayers must reapply for CSP prior to the expiration of their
10-year enrollment plan.
f) If
ownership of the enrolled land changes during the term of an existing CSP, the
Department will allow new landowners to continue the CSP enrollment. For this
to occur, landowners must provide an updated tax bill or deed, Stand map,
Schedule of Practices, and a change of ownership form to the Department for
approval. The change of ownership form can be found on the Department's
website, www.dnr.illinois.gov.
g) Upon
approval, the new CSP landowners will receive a certification letter with their
enrollment expiration date and information regarding the management practices
indicated in their Schedule of Practices. The expiration date of the CSP enrollment
will remain the same. If the new landowner does not elect to continue in the CSP
and complete enrollment within 6 months of the date of sale of the enrolled
land, the Department will remove the enrolled land from CSP and notify the
chief county assessment officer and the Illinois Department of Revenue.
h) A
taxpayer must timely pay all tax debts on the CSP land, and the CSP land must
not be in foreclosure at any time during the enrollment process or during enrollment
in CSP. Failure to timely pay all tax debts on CSP land, or keep CSP land out
of foreclosure at any time during the enrollment process or while enrolled will
result in removal of the land from the program.
i) Changes
in ownership that result in CSP eligible land being below 5 acres will result
in removal from the program.
(Source:
Amended at 48 Ill. Reg. 5725, effective March 27, 2024)
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.30 CONSERVATION MANAGEMENT PLAN DEVELOPMENT
Section 2580.30 Conservation Management Plan Development
a) A
taxpayer requesting special valuation of unimproved land under this Section
must first submit a conservation management plan for that land to the
Department for review. The submission of an application for a conservation
management plan under Section 10-415 of the Property Tax Code [35 ILCS
200/10-415] or of a forestry management plan under Section 10-150 of the
Property Tax Code shall be treated as compliance with the requirements of that
plan until the Department can review the application. The conservation
management plan may be prepared by the taxpayer or his/her representative and
shall include those items listed under Sections 2580.40 through 2580.160. The
Department shall provide a means for submittal of conservation management plans
via the Internet at http://dnr.
state.il.us. Conservation
management plans may also be submitted to the Department as a hard copy via
standard means of delivery. Conservation management plans submitted in hard
copy should be sent to:
Conservation Stewardship Program
Office of
Resource Conservation
Illinois
Department of Natural Resources
One
Natural Resources Way
Springfield IL
62702-1271
b) A
taxpayer whose eligibility is based on Section 2580.20(b) shall not be required
to submit a new conservation management plan if a management plan prepared as a
condition of the programs listed in Section 2580.20(b) has been approved by the
Department.
c) Management
plans prepared for participation in other conservation programs administered by
the Department and approved by the Department will be accepted as a
conservation management plan provided that the plan includes a description of
the managed land and specifies the conservation and management practices to be
implemented on the managed land as required by Section 10-410 of the Property
Tax Code.
(Source:
Amended at 39 Ill. Reg. 7702, effective May 18, 2015)
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.40 TAXPAYER CONTACT INFORMATION
Section 2580.40 Taxpayer Contact Information
The taxpayer's name, mailing address,
electronic mail (e-mail) address and phone numbers shall be included in
the conservation management plan.
(Source: Amended at 48 Ill. Reg. 5725,
effective March 27, 2024)
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.50 LOCATION OF MANAGED LAND
Section 2580.50 Location of Managed Land
The location of the managed land for which the conservation
management plan is prepared shall include the section, township, range,
principal meridian and county name. The property index number or parcel number
(where used by the County Assessor's Office) shall also be provided.
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.60 MAPS OF MANAGED LAND
Section 2580.60 Maps of Managed Land
Maps of the managed land to be enrolled and the surrounding vicinity
shall be included with the application. The map shall be at a minimum scale of
2 inches to the mile and shall depict an area large enough to include local
landmarks (roads, streams, municipalities, etc.) that allows a reviewer to
locate the managed land within a larger landscape. Maps must be printed on 8.5"
x 11" paper. An aerial Stand map (identifies areas designated for native
species management (Stands)) and a tax assessor's Property Index Number map are
required.
(Source: Amended at 48 Ill. Reg. 5725,
effective March 27, 2024)
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.70 DESCRIPTION OF MANAGED LAND
Section 2580.70 Description of Managed Land
The size in acres of the managed land shall be specified in
the conservation management plan. The conservation management plan shall also
include a description of the habitat type (woodland, wetland, prairie, etc.)
that currently exists on the managed land.
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.80 RECENT HISTORY OF MANAGED LAND
Section 2580.80 Recent History of Managed Land
The conservation management plan shall include a description
of the recent (up to 10 years, if known) uses of the managed land and any
natural resource management that has been implemented on the managed land
during that time.
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.90 PLANTS AND ANIMALS PRESENT
Section 2580.90 Plants and Animals Present
A list of the plants and animals known to exist on the
managed land shall be included. The list shall include the names of plants and
animals that can be identified by the taxpayer or other users of the managed
land or a general listing of types of plants and animals (large trees, tall
grasses, birds, small animals, fish, etc.).
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.100 ADJACENT LAND USE
Section 2580.100 Adjacent Land Use
The conservation management plan shall include a general
description of the present uses of land adjoining the managed land
(residential, agricultural, forest, grassland, public roadway, etc.). The use
of adjoining land to the north, south, east, and west of the managed land shall
be specified.
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.110 MANAGEMENT OBJECTIVES
Section 2580.110 Management Objectives
The conservation management plan shall include a description
of the specific management objectives to be pursued on the managed land, for
example, management of existing habitat types, conversion/restoration to
historic habitat type (e.g., woodland, wetland, prairie), reduction of erosion
and/or removal of invasive/exotic species. If more than one management
objective is to be pursued, each shall be described and the portion of the
managed land on which each will be applied shall be specified and delineated on
the map included in the conservation management plan.
(Source: Amended at 39 Ill. Reg. 7702,
effective May 18, 2015)
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.120 MANAGEMENT PRACTICES
Section 2580.120 Management Practices
a) The
specific management practices (herbicide application, planting, prescribed
burning, tree thinning, water control structures, etc.) that will be used to
achieve the management objectives shall be described. If a management practice
is to be implemented on only a portion of the managed land, the portion on
which each practice will be applied shall be specified and delineated on an
aerial map included in the conservation management plan.
b) The
description of management practices to be implemented on the managed land shall
include a Schedule of Practices for the entire 10-year program commitment.
c) During
the third, sixth, and ninth years of the enrollment period, the landowner shall
report to the Department the management practices that were implemented the
previous three years. Reports must be returned to the Department by March 31
of the following year using the CSP triennial report form. This form can be
found at the Department's website: www.dnr.illinois.gov/conservation/csp.html.
For monitoring purposes, any receipts, expenditures, or invoices related to
management work completed on the enrolled land must be provided to the
Department with the triennial report form.
(Source:
Amended at 48 Ill. Reg. 5725, effective March 27, 2024)
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.130 PROTECTION MEASURES
Section 2580.130 Protection Measures
The conservation management plan shall include a description
of any known or foreseeable threats to the managed land that may affect
management decisions (injurious insects, disease, contaminants or other environmental
problems, wildfire risk, nearby development, etc.). Protective measures that
will be used to minimize or mitigate negative effects of those threats shall be
described.
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.140 EXOTIC/NON-NATIVE INVASIVE SPECIES
Section 2580.140 Exotic/Non-Native Invasive Species
Exotic plants that have been identified on the managed land
shall be listed in the conservation management plan. The conservation
management plan shall include a description of practicable management practices
specifically intended to reduce or eliminate exotic plants from the managed
land. No conservation management plan shall include the intentional
introduction of exotic plants. For the purposes of this Part, exotic plants
shall be those included on a list maintained by the Department available at
http://dnr.state.il.us or by writing to the Conservation Stewardship Program at
the address listed in Section 2580.30(a).
(Source: Amended at 39 Ill. Reg. 7702,
effective May 18, 2015)
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.150 USES OF MANAGED LAND TO BE ALLOWED BY LANDOWNER
Section 2580.150 Uses of Managed Land to be Allowed by
Landowner
The uses and activities that the landowner intends to allow
on the managed land shall be described (hunting, hiking, mushroom collecting,
fishing, birding, nut and berry collection, firewood collection, etc.).
Enrollment of managed land in the Conservation Stewardship Program creates no
obligation on the part of the landowner to allow public access to or use of the
managed land.
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.160 TAXPAYER SIGNATURE
Section 2580.160 Taxpayer Signature
A conservation management plan submitted as a hard copy
shall be signed and dated by the taxpayer. A conservation management plan
submitted via the Internet shall include the electronic signature of the
taxpayer. The Department shall provide a certification form that must be
signed by the taxpayer and sent to the Department in lieu of an electronic
signature.
(Source: Amended at 39 Ill. Reg. 7702,
effective May 18, 2015)
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.170 PLAN REVIEW AND APPEAL PROCEDURES
Section 2580.170 Plan Review and Appeal Procedures
a) The
Department will review all conservation management plans received from
taxpayers to determine compliance with the Conservation Stewardship Law and
other applicable laws and regulations including, but not limited to, the
Illinois Endangered Species Protection Act [520 ILCS 10] and the Illinois
Natural Areas Preservation Act [525 ILCS 30].
b) Upon
receipt of an application and an approved conservation management plan, the
Department shall certify to the Department of Revenue the application as being
an approved plan for the purpose of the Conservation Stewardship Law (see 35
ILCS 200/10-415(e)). The conservation management plan will be reviewed by the
Department. If the plan meets all requirements of the Act, the Department will
notify the Department of Revenue of the acceptance of the plan. If the plan
does not satisfy the requirements of the Act, the Department will provide the
taxpayer an explanation of the deficiencies and give a date by which a revised
plan must be submitted to the Department to maintain eligibility for the
special valuation. No more than 90 days will be allowed for revision of all
documents that do not meet the requirements of the Act on first submission. If
the taxpayer fails to submit revised documentation by the specified date, the
Department will remove the taxpayer from the list of those eligible for the
special valuation. The taxpayer will be eligible to resubmit a new application
if the deadline was not met for supporting documentation.
c) Pursuant
to Section 10-415(e) of the Property Tax Code, a taxpayer may appeal the denial
of a conservation management plan to an independent 3-member panel to be
established within the Department. A taxpayer who wishes to appeal the denial
of a conservation management plan shall send notice of the intent to appeal to
Office of Legal Counsel, ATTN: Conservation Management Appeals, at the address
listed in Section 2580.30(a).
d) Procedures
governing the hearing of appeals are set forth in 17 Ill. Adm. Code 2530 –
Revocation Procedures for Conservation Offenses.
(Source:
Amended at 39 Ill. Reg. 7702, effective May 18, 2015)
| TITLE 17: CONSERVATION
CHAPTER I: DEPARTMENT OF NATURAL RESOURCES
SUBCHAPTER f: ADMINISTRATIVE SERVICES
PART 2580
CONSERVATION STEWARDSHIP PROGRAM
SECTION 2580.180 CONSERVATION MANAGEMENT PLAN NON-COMPLIANCE
Section 2580.180 Conservation Management Plan
Non-Compliance
a) If
the Department determines, based on field inspections or other reasonable
evidence, that the land no longer meets the criteria under the Conservation
Stewardship Law, the Department shall withdraw all or a portion of the land
from the special valuation.
b) The
chief county assessment officer shall notify the Department when the land no
longer qualifies for the special valuation because the land no longer meets the
land use or minimum acreage requirements.
c) The
chief county assessment officer shall notify the Department when he or she has
reasonable evidence that shows non-compliance with the approved conservation
management plan. Reasonable evidence must be based on, but not limited to,
visual inspection of the land, evidence of improper land use, or the taxpayer's
refusal to respond to the chief county assessment officer's request for
information about the land use or other similar information pertinent to the
continued special valuation of the land. Notification shall be made, in
writing, to the Department. Upon receipt, the Department shall, within a
reasonable length of time, visually inspect the land and pertinent conservation
management plans and shall determine if the owner is complying with the
approved management plan. Within 15 days after inspecting the land, the
Department shall notify the chief county assessment officer and the Illinois
Department of Revenue of its determination. If the land is found to be non-compliant,
the chief county assessment officer shall remove the land from the special
valuation.
d) If
after attempting to remind the taxpayer, the Department determines that the
taxpayer is not fulfilling its obligation to update and report management
activities on CSP-enrolled land, the Department will remove the land from CSP
and notify chief county assessment officer and the Illinois Department of
Revenue.
(Source:
Amended at 48 Ill. Reg. 5725, effective March 27, 2024)
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