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90_HB2219eng
35 ILCS 5/211 new
Amends the Illinois Income Tax Act. Creates an income
tax credit, beginning in taxable years beginning on or after
January 1, 1997 and ending with taxable years ending on or
before December 30, 2002, for an owner of a riparian filter
strip in an amount equal to 5% of the property tax that the
owner paid on the riparian strip during the taxable year.
LRB9004938DPmg
HB2219 Engrossed LRB9004938DPmg
1 AN ACT to amend the Property Tax Code by adding Section
2 15-48 and repealing Section 10-152.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by adding
6 Section 15-48 as follows:
7 (35 ILCS 200/15-48 new)
8 (Section scheduled to be repealed on December 31, 2006)
9 Sec. 15-48. Vegetative filter strips.
10 (a) Any land (i) that is located between a farm field
11 and an area to be protected, including but not limited to
12 surface water, a stream, a river, or a sinkhole and (ii) that
13 meets the requirements of subsection (b) of this Section is
14 exempt.
15 (b) Vegetative filter strips shall meet the standards
16 and specifications set forth in the Natural Resources
17 Conservation Service Technical Guide and shall contain
18 vegetation that (i) has a dense top growth, (ii) forms a
19 uniform ground cover, (iii) has a heavy fibrous root system,
20 and (iv) tolerates pesticides used in the farm field.
21 (c) The county's soil and water conservation district
22 shall assist the taxpayer in completing a uniform certified
23 document as prescribed by the Department of Revenue in
24 cooperation with the Association of Illinois Soil and Water
25 Conservation Districts that certifies (i) that the property
26 meets the requirements established under this Section for
27 vegetative filter strips and (ii) the acreage or square
28 footage of property that qualifies for exemption as a
29 vegetative filter strip. The document shall be filed by the
30 applicant with the Chief County Assessment Officer. The
31 Chief County Assessment Officer shall promulgate rules
HB2219 Engrossed -2- LRB9004938DPmg
1 concerning the filing of the document. The soil and water
2 conservation district shall create a conservation plan for
3 the creation of the filter strip. The plan shall be kept on
4 file in the soil and water conservation district office.
5 Nothing in this Section shall be construed to require any
6 taxpayer to have vegetative filter strips.
7 (d) A joint report by the Department of Agriculture and
8 the Department of Natural Resources concerning the effect and
9 impact of vegetative filter strip assessment shall be
10 submitted to the General Assembly by March 1, 2006.
11 (e) This Section is repealed on December 31, 2006.
12 (35 ILCS 200/10-152 rep.)
13 Section 10. The Property Tax Code is amended by
14 repealing Section 10-152.