Full Text of HB4645 99th General Assembly
HB4645enr 99TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning State government.
| 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 Section | 5 | | 10-152 as follows:
| 6 | | (35 ILCS 200/10-152)
| 7 | | (Text of Section before amendment by P.A. 99-560 )
| 8 | | (Section scheduled to be repealed on December 31, 2016)
| 9 | | (P.A. 99-560 contained an extension of the internal | 10 | | repealer, but does not take effect until January 1, 2017) | 11 | | Sec. 10-152. Vegetative filter strip assessment.
| 12 | | (a) In counties with less than 3,000,000 inhabitants, any | 13 | | land
(i) that is
located
between a farm field and an area to be | 14 | | protected, including but not limited to
surface water, a | 15 | | stream, a river, or a sinkhole and
(ii) that meets the | 16 | | requirements of
subsection (b) of this Section shall be | 17 | | considered a "vegetative filter strip"
and valued at 1/6th of | 18 | | its productivity index equalized assessed value as
cropland. In | 19 | | counties with 3,000,000 or more inhabitants, the
land shall be | 20 | | valued at the lesser of either (i) 16% of the fair cash value | 21 | | of
the
farmland estimated at the price it would bring at a | 22 | | fair, voluntary sale for
use by the buyer as a farm as defined | 23 | | in Section 1-60 or (ii) 90% of the 1983
average equalized |
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| 1 | | assessed value per acre certified by the Department of
Revenue.
| 2 | | (b) Vegetative filter strips shall meet the standards and | 3 | | specifications
set forth in the Natural Resources Conservation | 4 | | Service Technical Guide and
shall contain
vegetation that (i) | 5 | | has a dense top growth; (ii) forms a uniform ground cover;
| 6 | | (iii) has a heavy fibrous root system; and (iv) tolerates | 7 | | pesticides used in
the
farm field.
| 8 | | (c) The county's soil and water conservation district
shall | 9 | | assist the taxpayer in completing
a uniform
certified document | 10 | | as prescribed by the Department of Revenue in cooperation
with | 11 | | the Association of Illinois Soil and Water Conservation | 12 | | Districts
that certifies (i)
that the property meets the | 13 | | requirements established under this Section for
vegetative | 14 | | filter strips and (ii) the acreage or square footage of | 15 | | property
that
qualifies for assessment as a vegetative filter | 16 | | strip.
The document shall be filed by the applicant with the | 17 | | Chief County Assessment
Officer. The Chief
County Assessment | 18 | | Officer shall promulgate rules concerning the filing of the
| 19 | | document.
The soil and water conservation district shall create
| 20 | | a conservation plan for the creation of the filter strip.
The | 21 | | plan shall be kept on file in the soil and water
conservation | 22 | | district office. Nothing in this Section shall be construed to
| 23 | | require
any taxpayer to have vegetative filter strips.
| 24 | | (d) A joint report by the
Department of Agriculture and the | 25 | | Department of Natural Resources concerning
the effect and | 26 | | impact of vegetative filter strip assessment shall be submitted
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| 1 | | to the General Assembly by March 1, 2006.
| 2 | | (e) This Section is repealed on December 31, 2026 2016 .
| 3 | | (Source: P.A. 94-1002, eff. 7-3-06.)
| 4 | | (Text of Section after amendment by P.A. 99-560 )
| 5 | | (Section scheduled to be repealed on December 31, 2016)
| 6 | | (P.A. 99-560 contained an extension of the internal | 7 | | repealer, but does not take effect until January 1, 2017) | 8 | | Sec. 10-152. Vegetative filter strip assessment.
| 9 | | (a) In counties with less than 3,000,000 inhabitants, any | 10 | | land
(i) that is
located
between a farm field and an area to be | 11 | | protected, including but not limited to
surface water, a | 12 | | stream, a river, or a sinkhole and
(ii) that meets the | 13 | | requirements of
subsection (b) of this Section shall be | 14 | | considered a "vegetative filter strip"
and valued at 1/6th of | 15 | | its productivity index equalized assessed value as
cropland. In | 16 | | counties with 3,000,000 or more inhabitants, the
land shall be | 17 | | valued at the lesser of either (i) 16% of the fair cash value | 18 | | of
the
farmland estimated at the price it would bring at a | 19 | | fair, voluntary sale for
use by the buyer as a farm as defined | 20 | | in Section 1-60 or (ii) 90% of the 1983
average equalized | 21 | | assessed value per acre certified by the Department of
Revenue.
| 22 | | (b) Vegetative filter strips shall meet the standards and | 23 | | specifications
set forth in the Natural Resources Conservation | 24 | | Service Technical Guide and
shall contain
vegetation that (i) | 25 | | has a dense top growth; (ii) forms a uniform ground cover;
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| 1 | | (iii) has a heavy fibrous root system; and (iv) tolerates | 2 | | pesticides used in
the
farm field.
| 3 | | (c) The county's soil and water conservation district
shall | 4 | | assist the taxpayer in completing
a uniform
certified document | 5 | | as prescribed by the Department of Revenue in cooperation
with | 6 | | the Association of Illinois Soil and Water Conservation | 7 | | Districts
that certifies (i)
that the property meets the | 8 | | requirements established under this Section for
vegetative | 9 | | filter strips and (ii) the acreage or square footage of | 10 | | property
that
qualifies for assessment as a vegetative filter | 11 | | strip.
The document shall be filed by the applicant with the | 12 | | Chief County Assessment
Officer. The Chief
County Assessment | 13 | | Officer shall promulgate rules concerning the filing of the
| 14 | | document.
The soil and water conservation district shall create
| 15 | | a conservation plan for the creation of the filter strip.
The | 16 | | plan shall be kept on file in the soil and water
conservation | 17 | | district office. Nothing in this Section shall be construed to
| 18 | | require
any taxpayer to have vegetative filter strips.
| 19 | | (d) A joint report by the
Department of Agriculture and the | 20 | | Department of Natural Resources concerning
the effect and | 21 | | impact of vegetative filter strip assessment shall be submitted
| 22 | | to the General Assembly by March 1, 2006.
| 23 | | (e) This Section is repealed on December 31, 2026 2026 .
| 24 | | (Source: P.A. 99-560, eff. 1-1-17.)
| 25 | | Section 99. Effective date. This Act takes effect upon | 26 | | becoming law.
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