SB3382eng 98TH GENERAL ASSEMBLY

SB3382 Engrossed LRB098 19482 HLH 54654 b

AN ACT concerning revenue.

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

Section 5. The Property Tax Code is amended by changing Section 10-155 as follows:

(35 ILCS 200/10-155)

Sec. 10-155. Open space land; valuation. In all counties, in addition to valuation as otherwise permitted by law, land which is used for open space purposes and has been so used for the 3 years immediately preceding the year in which the assessment is made, upon application under Section 10-160, shall be valued on the basis of its fair cash value, estimated at the price it would bring at a fair, voluntary sale for use by the buyer for open space purposes.

(a) Land is considered used for open space purposes if it is more than 10 acres in area and:

(1) (a) is actually and exclusively used for maintaining or enhancing natural or scenic resources,

(2) (b) protects air or streams or water supplies,

(3) (c) promotes conservation of soil, wetlands, beaches, or marshes, including ground cover or planted perennial grasses, trees and shrubs and other natural perennial growth, and including any body of water, whether man-made or natural,

(4) (d) conserves landscaped areas, such as public or private golf courses,

(5) (e) enhances the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations, sanctuaries, or other open spaces, or

(6) (f) preserves historic sites.

(b) A separately identifiable part of one property or campus consisting of one or more parcels of land under one ownership shall be valued as open space if the separately identifiable part meets one or more of the criteria listed in subsection (a) of this Section and is not otherwise excluded from valuation as open space land under this Section. The remaining part of such property or campus shall be valued at fair cash value in accordance with Section 9-145 or in accordance with a classification ordinance adopted pursuant to Section 9-150. The boundary between the part of a property to be valued as open space and the remaining part of the property to be valued at fair cash value shall be set forth by map, survey, or other description sufficient to identify both parts clearly in the application filed under Section 10-160. The boundary need not conform to existing property index number ("PIN") descriptions, and one PIN may contain both open space and non-open space land. In all cases, the qualification of any land for open space valuation shall be determined by the substantive criteria in this Section, and not merely by PIN descriptions.

(c) The following uses of land or improvements do not qualify for valuation as open space land, except as otherwise provided under this Section:

(1) land that Land is not considered used for open space purposes if it is used primarily for residential purposes; .

(2) if If the land is improved with a water-retention dam that is operated primarily for commercial purposes, the water-retention dam is not considered to be used for open space purposes despite the fact that any resulting man-made lake may be considered to be used for open space purposes under this Section; .

(3) improvements consisting of hotels, lodging facilities, clubhouses, banquet facilities, tennis or other courts, swimming pools, or retail shops, together with the land directly underlying such improvements;

(4) improvements consisting of buildings or structures that are used primarily for commercial or industrial purposes, together with the land directly underlying such improvements;

(5) parking areas, roadways, walkways, medians with or without plantings, and grassy areas which merely separate one non-open space improvement from another on a campus or property with multiple improvements, all of which are used primarily to support the same purposes of the improvements listed in items (3) and (4) of this subsection (c).

(d) Improvements or structures located on or adjacent to land that is qualified to be valued as open space under subsection (a) of this Section that enhance, preserve, or conserve that land in its use for open space purposes shall be included within the open space valuation and shall not be separately valued. Such improvements or structures include, but are not limited to:

(1) tees, fairways, greens, sand traps, sprinkler systems, or any other improvements or structures that are an integral part of a golf course;

(2) maintenance buildings, equipment sheds, or other building or structural improvements that are used primarily for the operation or maintenance of any open space land, including, but not limited to, golf courses, other landscaped areas, nature reservations, sanctuaries, beaches, or historic sites;

(3) parking areas, roadways, or walkways used primarily to support the open space purposes of the land; and

(4) in addition to other buildings used for operation or maintenance of a golf course, certain parts of a golf clubhouse or pro shop, as defined and limited in subsection (e) of this Section; provided, however, that such parts of a golf clubhouse or pro shop shall only qualify to be included within the open space valuation if they are used primarily for golf-related operations or activities, and are not used primarily for any other purposes or activities.

(e) The inclusion of golf clubhouses and pro shops within an open space assessment under this Section is subject to the following definitions and limitations:

(1) An overall maximum of 10,000 square feet of a clubhouse or pro shop building area, located in one or more buildings, may be included within the open space assessment for any one golf course property. Any part of such building area must first qualify under subsection (d)(4) of this Section to be included within the open space assessment, and the inclusion of any building area shall not guarantee that the maximum square footage will be so qualified.

(2) A "golf course property" means one or more golf courses, with any number of golf holes, under common ownership and operation on one parcel or several contiguous parcels of land.

(3) A golf clubhouse or part thereof is considered to be primarily for golf-related operations or activities if it contains locker rooms or other dressing areas for golfers, a grill room or other casual food and beverage service available to golfers before, during, or after rounds, or an office for the administration of the golf course, and if it is actually and primarily used for these purposes.

(4) A golf pro shop or part thereof is considered to be primarily for golf-related operations or activities if it is used to sell or otherwise furnish golf equipment or golf apparel, or as an office for administration of the golf course, and if it is actually and primarily used for these purposes.

(Source: P.A. 95-70, eff. 1-1-08.)