Bill Text: IL HB5062 | 2013-2014 | 98th General Assembly | Amended

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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

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Rep. Ed Sullivan, Jr.

Filed: 4/7/2014

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AMENDMENT TO HOUSE BILL 5062
AMENDMENT NO. ______. Amend House Bill 5062 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Section 10-155 as follows:
(35 ILCS 200/10-155)
Sec. 10-155. Open space land; valuation.
(a) In all counties, in addition to valuation as otherwise
permitted by law, land which is used for open space purposes
and has been so used for the 3 years immediately preceding the
year in which the assessment is made, upon application under
Section 10-160, shall be valued on the basis of its fair cash
value, estimated at the price it would bring at a fair,
voluntary sale for use by the buyer for open space purposes.
(b) Land is considered used for open space purposes if it
is more than 10 acres in area and:

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(1) (a) is actually and exclusively used for
maintaining or enhancing natural or scenic resources,
(2) (b) protects air or streams or water supplies,
(3) (c) promotes conservation of soil, wetlands,
beaches, or marshes, including ground cover or planted
perennial grasses, trees and shrubs and other natural
perennial growth, and including any body of water, whether
man-made or natural,
(4) (d) conserves landscaped areas, such as public or
private golf courses,
(5) (e) enhances the value to the public of abutting or
neighboring parks, forests, wildlife preserves, nature
reservations, sanctuaries, or other open spaces, or
(6) (f) preserves historic sites.
(c) Land is not considered used for open space purposes if
it is used primarily for residential purposes.
(d) Land and improvements that facilitate the operation of
a public or private golf course, including, but not limited to,
the following, are considered used for open space purposes:
(1) driving range facilities;
(2) undeveloped land surrounding and included in the
golf course property;
(3) food service and washroom facilities located on the
golf course property that are available for use by golfers
and golf course staff;
(4) maintenance buildings serving the golf course,

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including separate storage buildings for golf course
maintenance equipment;
(5) parking lots that provide accessibility to the golf
course;
(6) driveways and roadways located on the golf course
property; and
(7) golf course clubhouses; provided that (i) if the
golf course contains 9 holes or less, only 4,000 square
feet of the clubhouse is considered used for open space
purposes and (ii) if the golf course contains more than 9
holes, only 8,000 square feet of the clubhouse is
considered used for open space purposes.
(e) If the land is improved with a water-retention dam that
is operated primarily for commercial purposes, the
water-retention dam is not considered to be used for open space
purposes despite the fact that any resulting man-made lake may
be considered to be used for open space purposes under this
Section.
(Source: P.A. 95-70, eff. 1-1-08.)
Section 99. Effective date. This Act takes effect upon
becoming law.".