Full Text of SB0519 99th General Assembly
SB0519sam001 99TH GENERAL ASSEMBLY | Sen. Antonio Muñoz Filed: 5/25/2016
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| 1 | | AMENDMENT TO SENATE BILL 519
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 519 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Section 10-155 as follows:
| 6 | | (35 ILCS 200/10-155)
| 7 | | Sec. 10-155. Open space land; valuation. | 8 | | (a) In all counties, in
addition to valuation as otherwise | 9 | | permitted by law, land which is used for
open space purposes | 10 | | and has been so used for the 3 years immediately preceding
the | 11 | | year in which the assessment is made, upon application under | 12 | | Section
10-160, shall be valued on the basis of its fair cash | 13 | | value, estimated at the
price it would bring at a fair, | 14 | | voluntary sale for use by the buyer for open
space purposes.
| 15 | | Land is considered used for open space purposes if it is | 16 | | 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) In counties with 3,000,000 or more inhabitants, and in | 16 | | counties that elect, by ordinance, to be subject to the | 17 | | provisions of this subsection (b), a separately identifiable | 18 | | part of one property or campus consisting of one or more | 19 | | parcels of land under one ownership shall be valued as open | 20 | | space if the separately identifiable part meets one or more of | 21 | | the criteria listed in subsection (a) of this Section and is | 22 | | not otherwise excluded from valuation as open space land under | 23 | | this Section. The remaining part of such property or campus | 24 | | shall be valued at fair cash value in accordance with Section | 25 | | 9-145 or in accordance with a classification ordinance adopted | 26 | | pursuant to Section 9-150. The boundary between the part of a |
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| 1 | | property to be valued as open space and the remaining part of | 2 | | the property to be valued at fair cash value shall be set forth | 3 | | by map, survey, or other description sufficient to identify | 4 | | both parts clearly in the application filed under Section | 5 | | 10-160. The boundary need not conform to existing property | 6 | | index number ("PIN") descriptions, and one PIN may contain both | 7 | | open space and non-open space land. In all cases, the | 8 | | qualification of any land for open space valuation shall be | 9 | | determined by the substantive criteria in this Section, and not | 10 | | merely by PIN descriptions. | 11 | | (c) In counties with 3,000,000 or more inhabitants, and in | 12 | | counties that elect, by ordinance, to be subject to the | 13 | | provisions of this subsection (c), the following uses of land | 14 | | or improvements do not qualify for valuation as open space | 15 | | land, except as otherwise provided under this Section: | 16 | | (1) improvements consisting of hotels, lodging | 17 | | facilities, clubhouses, banquet facilities, tennis or | 18 | | other courts, swimming pools, or retail shops, together | 19 | | with the land directly underlying such improvements; | 20 | | (2) improvements consisting of buildings or structures | 21 | | that are used primarily for commercial or industrial | 22 | | purposes, together with the land directly underlying such | 23 | | improvements; and | 24 | | (3) parking areas, roadways, walkways, medians with or | 25 | | without plantings, and grassy areas which merely separate | 26 | | one non-open space improvement from another on a campus or |
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| 1 | | property with multiple improvements, all of which are used | 2 | | primarily to support the same purposes of the improvements | 3 | | listed in items (1) and (2) of this subsection (c). | 4 | | (d) In all counties, land Land is not considered used for | 5 | | open space purposes if it is used primarily
for residential | 6 | | purposes. | 7 | | (e) In all counties, if If the land is improved with a | 8 | | water-retention dam that is operated primarily for commercial | 9 | | purposes, the water-retention dam is not considered to be used | 10 | | for open space purposes despite the fact that any resulting | 11 | | man-made lake may be considered to be used for open space | 12 | | purposes under this Section.
| 13 | | (f) Improvements or structures located on or adjacent to | 14 | | land that is qualified to be valued as open space under | 15 | | subsection (a) of this Section that enhance, preserve, or | 16 | | conserve that land in its use for open space purposes shall be | 17 | | included within the open space valuation and shall not be | 18 | | separately valued. | 19 | | (g) In counties with 3,000,000 or more inhabitants, and in | 20 | | counties that elect, by ordinance, to be subject to the | 21 | | provisions of this subsection (g), improvements or structures | 22 | | referenced in subsection (f) specifically include, but are not | 23 | | limited to: | 24 | | (1) tees, fairways, greens, sand traps, sprinkler | 25 | | systems, or any other improvements or structures that are | 26 | | an integral part of a golf course; |
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| 1 | | (2) maintenance buildings, equipment sheds, or other | 2 | | building or structural improvements that are used | 3 | | primarily for the operation or maintenance of any open | 4 | | space land, including, but not limited to, golf courses, | 5 | | other landscaped areas, nature reservations, sanctuaries, | 6 | | beaches, or historic sites; | 7 | | (3) parking areas, roadways, or walkways used | 8 | | primarily to support the open space purposes of the land; | 9 | | and | 10 | | (4) in addition to other buildings used for operation | 11 | | or maintenance of a golf course, certain parts of a golf | 12 | | club house or pro shop, as defined and limited in | 13 | | subsection (h) of this Section; provided, however, that | 14 | | such parts of a golf club house or pro shop shall only | 15 | | qualify to be included within the open space valuation if | 16 | | they are used primarily for golf-related operations or | 17 | | activities, and are not used primarily for any other | 18 | | purposes or activities. | 19 | | (h) The inclusion of golf clubhouses and pro shops within | 20 | | an open space assessment under subsection (g) is subject to the | 21 | | following definitions and limitations: | 22 | | (1) An overall maximum of 12,500 square feet of a club | 23 | | house or pro shop building area, located in one or more | 24 | | buildings, may be included within the open space assessment | 25 | | for any one golf course property. Any part of such building | 26 | | area must first qualify under paragraph (4) of subsection |
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| 1 | | (g) of this Section to be included within the open space | 2 | | assessment, and the inclusion of any building area shall | 3 | | not guarantee that the maximum square footage will be so | 4 | | qualified. | 5 | | (2) A "golf course property" means one or more golf | 6 | | courses, with any number of golf holes, under common | 7 | | ownership and operation on one parcel or several contiguous | 8 | | parcels of land. | 9 | | (3) A golf club house or part thereof is considered to | 10 | | be primarily for golf-related operations or activities if | 11 | | it contains locker rooms or other dressing areas for | 12 | | golfers, a grill room or other casual food and beverage | 13 | | service available to golfers before, during, or after | 14 | | rounds, or an office for the administration of the golf | 15 | | course, and if it is actually and primarily used for these | 16 | | purposes. | 17 | | (4) A golf pro shop or part thereof is considered to be | 18 | | primarily for golf-related operations or activities if it | 19 | | is used to sell or otherwise furnish golf equipment or golf | 20 | | apparel, or as an office for administration of the golf | 21 | | course, and if it is actually and primarily used for these | 22 | | purposes. | 23 | | (Source: P.A. 95-70, eff. 1-1-08.)".
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