Bill Text: IL HB5062 | 2013-2014 | 98th General Assembly | Amended
Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning the definition of "33 1/3%".
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2014-12-03 - Session Sine Die [HB5062 Detail]
Download: Illinois-2013-HB5062-Amended.html
| |||||||
| |||||||
| |||||||
| 1 | AMENDMENT TO HOUSE BILL 5062
| ||||||
| 2 | AMENDMENT NO. ______. Amend House Bill 5062 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:
| ||||||
| |||||||
| |||||||
| 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) Land is not considered used for open space purposes if | ||||||
| 16 | it is used primarily
for residential purposes. | ||||||
| 17 | (d) Land and improvements that facilitate the operation of | ||||||
| 18 | a public or private golf course, including, but not limited to, | ||||||
| 19 | the following, are considered used for open space purposes: | ||||||
| 20 | (1) driving range facilities; | ||||||
| 21 | (2) undeveloped land surrounding and included in the | ||||||
| 22 | golf course property; | ||||||
| 23 | (3) food service and washroom facilities located on the | ||||||
| 24 | golf course property that are available for use by golfers | ||||||
| 25 | and golf course staff; | ||||||
| 26 | (4) maintenance buildings serving the golf course, | ||||||
| |||||||
| |||||||
| 1 | including separate storage buildings for golf course | ||||||
| 2 | maintenance equipment; | ||||||
| 3 | (5) parking lots that provide accessibility to the golf | ||||||
| 4 | course; | ||||||
| 5 | (6) driveways and roadways located on the golf course | ||||||
| 6 | property; and | ||||||
| 7 | (7) golf course clubhouses; provided that (i) if the | ||||||
| 8 | golf course contains 9 holes or less, only 4,000 square | ||||||
| 9 | feet of the clubhouse is considered used for open space | ||||||
| 10 | purposes and (ii) if the golf course contains more than 9 | ||||||
| 11 | holes, only 8,000 square feet of the clubhouse is | ||||||
| 12 | considered used for open space purposes. | ||||||
| 13 | (e) If the land is improved with a water-retention dam that | ||||||
| 14 | is operated primarily for commercial purposes, the | ||||||
| 15 | water-retention dam is not considered to be used for open space | ||||||
| 16 | purposes despite the fact that any resulting man-made lake may | ||||||
| 17 | be considered to be used for open space purposes under this | ||||||
| 18 | Section.
| ||||||
| 19 | (Source: P.A. 95-70, eff. 1-1-08.)
| ||||||
| 20 | Section 99. Effective date. This Act takes effect upon | ||||||
| 21 | becoming law.".
| ||||||
