94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB2513


 
Introduced 1/18/2006, by Sen. John M. Sullivan - Gary G. Dahl
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 200/10-152









    Amends the Property Tax Code. Extends the date of repeal of a Section concerning the assessment of vegetative filter strips from December 31, 2006 to December 31, 2016. Effective immediately.
















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FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











SB2513

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    AN ACT concerning revenue.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Property Tax Code is amended  by changing 
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Section 10-152 as follows:
 



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    (35 ILCS 200/10-152)



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    (Section scheduled to be repealed on December 31, 2006)

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    Sec. 10-152. Vegetative filter strip assessment. 

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

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

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    (c) The county's soil and water conservation district
shall 
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assist the taxpayer in completing
a uniform
certified document 
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as prescribed by the Department of Revenue in cooperation
with 
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the Association of Illinois Soil and Water Conservation 
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Districts
that certifies (i)
that the property meets the 
 


 






SB2513
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requirements established under this Section for
vegetative 
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filter strips and (ii) the acreage or square footage of 
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property
that
qualifies for assessment as a vegetative filter 
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strip.
The document shall be filed by the applicant with the 
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Chief County Assessment
Officer.  The Chief
County Assessment 
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Officer shall promulgate rules concerning the filing of the

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document.
The soil and water conservation district shall create

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

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require
any taxpayer to have vegetative filter strips.

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

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to the General Assembly by March 1, 2006.

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    (e) This Section is repealed on December 31, 2016
2006.

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(Source: P.A. 89-606, eff. 1-1-97; 90-552, eff. 12-12-97.)

 

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    Section 99. Effective date. This Act takes effect upon 
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becoming law.