Full Text of SB2549 99th General Assembly
SB2549sam001 99TH GENERAL ASSEMBLY | Sen. Antonio Muñoz Filed: 4/12/2016
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| 1 | | AMENDMENT TO SENATE BILL 2549
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2549 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 | | (b) Land is considered used for open space purposes if it | 16 | | is 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 | | (c) A separately identifiable part of one property or | 16 | | campus consisting of one or more parcels of land under one | 17 | | ownership shall be valued as open space if the separately | 18 | | identifiable part meets one or more of the criteria listed in | 19 | | subsection (b) of this Section and is not otherwise excluded | 20 | | from valuation as open space land under this Section. The | 21 | | remaining part of such property or campus shall be valued at | 22 | | fair cash value in accordance with Section 9-145 or in | 23 | | accordance with a classification ordinance adopted pursuant to | 24 | | Section 9-150. The boundary between the part of a property to | 25 | | be valued as open space and the remaining part of the property | 26 | | to be valued at fair cash value shall be set forth by map, |
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| 1 | | survey, or other description sufficient to identify both parts | 2 | | clearly in the application filed under Section 10-160. The | 3 | | boundary need not conform to existing property index number | 4 | | ("PIN") descriptions, and one PIN may contain both open space | 5 | | and non-open space land. In all cases, the qualification of any | 6 | | land for open space valuation shall be determined by the | 7 | | substantive criteria in this Section, and not merely by PIN | 8 | | descriptions. | 9 | | (d) The following uses of land or improvements do not | 10 | | qualify for valuation as open space land, except as otherwise | 11 | | provided 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, clubhouses, 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 (d). | 9 | | (e) Improvements or structures located on or adjacent to | 10 | | land that is qualified to be valued as open space under | 11 | | subsection (b) of this Section that enhance, preserve, or | 12 | | conserve that land in its use for open space purposes shall be | 13 | | included within the open space valuation and shall not be | 14 | | separately valued. Such improvements or structures include, | 15 | | but 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 | | clubhouse or pro shop, as defined and limited in subsection | 5 | | (f) of this Section; provided, however, that such parts of | 6 | | a golf clubhouse or pro shop shall only qualify to be | 7 | | included within the open space valuation if they are used | 8 | | primarily for golf-related operations or activities, and | 9 | | are not used primarily for any other purposes or | 10 | | activities. | 11 | | (f) The inclusion of golf clubhouses and pro shops within | 12 | | an open space assessment under this Section is subject to the | 13 | | following definitions and limitations: | 14 | | (1) An overall maximum of 10,000 square feet of a | 15 | | clubhouse 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 paragraph (4) of subsection | 19 | | (e) of this Section to be included within the open space | 20 | | assessment, and the inclusion of any building area shall | 21 | | not guarantee that the maximum square footage will be so | 22 | | qualified. | 23 | | (2) A "golf course property" means one or more golf | 24 | | courses, with any number of golf holes, under common | 25 | | ownership and operation on one parcel or several contiguous | 26 | | parcels of land. |
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| 1 | | (3) A golf clubhouse or part thereof is considered to | 2 | | be primarily for golf-related operations or activities if | 3 | | it contains locker rooms or other dressing areas for | 4 | | golfers, a grill room or other casual food and beverage | 5 | | service available to golfers before, during, or after | 6 | | rounds, or an office for the administration of the golf | 7 | | course, and if it is actually and primarily used for these | 8 | | purposes. | 9 | | (4) A golf pro shop or part thereof is considered to be | 10 | | primarily for golf-related operations or activities if it | 11 | | is used to sell or otherwise furnish golf equipment or golf | 12 | | apparel, or as an office for administration of the golf | 13 | | course, and if it is actually and primarily used for these | 14 | | purposes. | 15 | | (Source: P.A. 95-70, eff. 1-1-08.)".
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