Sen. Antonio Muņoz

Filed: 4/1/2014

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 3382

2    AMENDMENT NO. ______. Amend Senate Bill 3382 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 10-155 as follows:
 
6    (35 ILCS 200/10-155)
7    Sec. 10-155. Open space land; valuation. In all counties,
8in addition to valuation as otherwise permitted by law, land
9which is used for open space purposes and has been so used for
10the 3 years immediately preceding the year in which the
11assessment is made, upon application under Section 10-160,
12shall be valued on the basis of its fair cash value, estimated
13at the price it would bring at a fair, voluntary sale for use
14by the buyer for open space purposes.
15    (a) Land is considered used for open space purposes if it
16is more than 10 acres in area and:

 

 

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1        (1) (a) is actually and exclusively used for
2    maintaining or enhancing natural or scenic resources,
3        (2) (b) protects air or streams or water supplies,
4        (3) (c) promotes conservation of soil, wetlands,
5    beaches, or marshes, including ground cover or planted
6    perennial grasses, trees and shrubs and other natural
7    perennial growth, and including any body of water, whether
8    man-made or natural,
9        (4) (d) conserves landscaped areas, such as public or
10    private golf courses,
11        (5) (e) enhances the value to the public of abutting or
12    neighboring parks, forests, wildlife preserves, nature
13    reservations, sanctuaries, or other open spaces, or
14        (6) (f) preserves historic sites.
15    (b) A separately identifiable part of one property or
16campus consisting of one or more parcels of land under one
17ownership shall be valued as open space if the separately
18identifiable part meets one or more of the criteria listed in
19subsection (a) of this Section and is not otherwise excluded
20from valuation as open space land under this Section. The
21remaining part of such property or campus shall be valued at
22fair cash value in accordance with Section 9-145 or in
23accordance with a classification ordinance adopted pursuant to
24Section 9-150. The boundary between the part of a property to
25be valued as open space and the remaining part of the property
26to be valued at fair cash value shall be set forth by map,

 

 

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1survey, or other description sufficient to identify both parts
2clearly in the application filed under Section 10-160. The
3boundary need not conform to existing property index number
4("PIN") descriptions, and one PIN may contain both open space
5and non-open space land. In all cases the qualification of any
6land for open space valuation shall be determined by the
7substantive criteria in this Section, and not merely by PIN
8descriptions.
9    (c) The following uses of land or improvements do not
10qualify for valuation as open space land, except as otherwise
11provided under this Section:
12        (1) land that Land is not considered used for open
13    space purposes if it is used primarily for residential
14    purposes; .
15        (2) if If the land is improved with a water-retention
16    dam that is operated primarily for commercial purposes, the
17    water-retention dam is not considered to be used for open
18    space purposes despite the fact that any resulting man-made
19    lake may be considered to be used for open space purposes
20    under this Section; .
21        (3) improvements consisting of hotels, lodging
22    facilities, club houses, banquet facilities, tennis or
23    other courts, swimming pools, or retail shops, together
24    with the land directly underlying such improvements;
25        (4) improvements consisting of buildings or structures
26    that are used primarily for commercial or industrial

 

 

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1    purposes, together with the land directly underlying such
2    improvements;
3        (5) parking areas, roadways, walkways, medians with or
4    without plantings, and grassy areas which merely separate
5    one non-open space improvement from another on a campus or
6    property with multiple improvements, all of which are used
7    primarily to support the same purposes of the improvements
8    listed in items (3) and (4) of this subsection (c).
9    (d) Improvements or structures located on or adjacent to
10land that is qualified to be valued as open space under
11subsection (a) of this Section that enhance, preserve, or
12conserve that land in its use for open space purposes shall be
13included within the open space valuation and shall not be
14separately valued. Such improvements or structures include,
15but are not limited to:
16        (1) tees, fairways, greens, sand traps, sprinkler
17    systems, or any other improvements or structures that are
18    an integral part of a golf course;
19        (2) maintenance buildings, equipment sheds, or other
20    building or structural improvements that are used
21    primarily for the operation or maintenance of any open
22    space land, including, but not limited to, golf courses,
23    other landscaped areas, nature reservations, sanctuaries,
24    beaches, or historic sites;
25        (3) parking areas, roadways, or walkways used
26    primarily to support the open space purposes of the land;

 

 

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1    and
2        (4) in addition to other buildings used for operation
3    or maintenance of a golf course, certain parts of a golf
4    club house or pro-shop, as defined and limited in
5    subsection (e) of this Section; provided, however, that
6    such parts of a golf club house or pro-shop shall only
7    qualify to be included within the open space valuation if
8    they are used primarily for golf-related operations or
9    activities, and are not used primarily for any other
10    purposes or activities.
11    (e) The inclusion of golf club houses and pro shops within
12an open space assessment under this Section is subject to the
13following definitions and limitations:
14        (1) An overall maximum of 10,000 square feet of a club
15    house or pro-shop building area, located in one or more
16    buildings, may be included within the open space assessment
17    for any one golf course property. Any part of such building
18    area must first qualify under subsection (d)(4) of this
19    Section to be included within the open space assessment,
20    and the inclusion of any building area shall not guarantee
21    that the maximum square footage will be so-qualified.
22        (2) A "golf course property" means one or more golf
23    courses, with any number of golf holes, under common
24    ownership and operation on one parcel or several contiguous
25    parcels of land.
26        (3) A golf club house or part thereof is considered to

 

 

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1    be primarily for golf-related operations or activities if
2    it contains locker rooms or other dressing areas for
3    golfers, a grill room or other casual food and beverage
4    service available to golfers before, during, or after
5    rounds, or an office for the administration of the golf
6    course, and if it is actually and primarily used for these
7    purposes.
8        (4) A golf pro-shop or part thereof is considered to be
9    primarily for golf-related operations or activities if it
10    is used to sell or otherwise furnish golf equipment or golf
11    apparel, or as an office for administration of the golf
12    course, and if it is actually and primarily used for these
13    purposes.
14(Source: P.A. 95-70, eff. 1-1-08.)".