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093_HB3609
LRB093 04551 SJM 04604 b
1 AN ACT concerning taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
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. In all
8 counties, in addition to valuation as otherwise permitted by
9 law, land which is used for open space purposes and has been
10 so used for the 3 years immediately preceding the year in
11 which the assessment is made, upon application under Section
12 10-160, shall be valued on the basis of its fair cash value,
13 estimated at the price it would bring at a fair, voluntary
14 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:
17 (a) is actually and exclusively used for
18 maintaining or enhancing natural or scenic resources,
19 (b) protects air or streams or water supplies,
20 (c) promotes conservation of soil, wetlands,
21 beaches, or marshes, including ground cover or planted
22 perennial grasses, trees and shrubs and other natural
23 perennial growth, and including any body of water,
24 whether man-made or natural,
25 (d) conserves landscaped areas, such as public or
26 private golf courses,
27 (e) enhances the value to the public of abutting or
28 neighboring parks, forests, wildlife preserves, nature
29 reservations, sanctuaries, or other open spaces, or
30 (f) preserves historic sites. In determining the
31 historic nature of a site under this subsection (f), the
-2- LRB093 04551 SJM 04604 b
1 chief county assessment officer may consider its
2 inclusion in or consistency with a federal, State,
3 regional, or local government policy or plan for the
4 preservation of historic sites.
5 Land is not considered used for open space purposes if it
6 is used primarily for residential purposes.
7 A parcel of land is not considered used for open space
8 purposes if the outside boundaries of the parcel completely
9 enclose a separate parcel used for residential or commercial
10 purposes.
11 (Source: P.A. 88-455; 89-137, eff. 1-1-96.)
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