Bill Text: IL HB5576 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Expands the list of uses of land or improvements that do not qualify for valuation as open space land. Provides that improvements or structures located on or adjacent to land that is qualified to be valued as open space that enhance, preserve, or conserve that land in its use for open space purposes shall be included within the open space valuation. Sets forth open space land valuation requirements and limitations for golf courses. Makes other changes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB5576 Detail]

Download: Illinois-2013-HB5576-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB5576 Introduced , by Rep. Michael J. Zalewski SYNOPSIS AS INTRODUCED:
35 ILCS 200/10-155
Amends the Property Tax Code. Expands the list of uses of land or improvements that do not qualify for valuation as open space land. Provides that improvements or structures located on or adjacent to land that is qualified to be valued as open space that enhance, preserve, or conserve that land in its use for open space purposes shall be included within the open space valuation. Sets forth open space land valuation requirements and limitations for golf courses. Makes other changes.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
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. 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.
(a) Land is considered used for open space purposes if it
is more than 10 acres in area and:
(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

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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.
(b) A separately identifiable part of one property or
campus consisting of one or more parcels of land under one
ownership shall be valued as open space if the separately
identifiable part meets one or more of the criteria listed in
subsection (a) of this Section and is not otherwise excluded
from valuation as open space land under this Section. The
remaining part of such property or campus shall be valued at
fair cash value in accordance with Section 9-145 or in
accordance with a classification ordinance adopted pursuant to
Section 9-150. The boundary between the part of a property to
be valued as open space and the remaining part of the property
to be valued at fair cash value shall be set forth by map,
survey, or other description sufficient to identify both parts
clearly in the application filed under Section 10-160. The
boundary need not conform to existing property index number
("PIN") descriptions, and one PIN may contain both open space
and non-open space land. In all cases the qualification of any
land for open space valuation shall be determined by the
substantive criteria in this Section, and not merely by PIN

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descriptions.
(c) The following uses of land or improvements do not
qualify for valuation as open space land, except as otherwise
provided under this Section:
(1) land that Land is not considered used for open
space purposes if it is used primarily for residential
purposes; .
(2) if 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; .
(3) improvements consisting of hotels, lodging
facilities, club houses, banquet facilities, tennis or
other courts, swimming pools, or retail shops, together
with the land directly underlying such improvements;
(4) improvements consisting of buildings or structures
that are used primarily for commercial or industrial
purposes, together with the land directly underlying such
improvements;
(5) parking areas, roadways, walkways, medians with or
without plantings, and grassy areas which merely separate
one non-open space improvement from another on a campus or
property with multiple improvements, all of which are used
primarily to support the same purposes of the improvements

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listed in items (3) and (4) of this subsection (c).
(d) Improvements or structures located on or adjacent to
land that is qualified to be valued as open space under
subsection (a) of this Section that enhance, preserve, or
conserve that land in its use for open space purposes shall be
included within the open space valuation and shall not be
separately valued. Such improvements or structures include,
but are not limited to:
(1) tees, fairways, greens, sand traps, sprinkler
systems, or any other improvements or structures that are
an integral part of a golf course;
(2) maintenance buildings, equipment sheds, or other
building or structural improvements that are used
primarily for the operation or maintenance of any open
space land, including, but not limited to, golf courses,
other landscaped areas, nature reservations, sanctuaries,
beaches, or historic sites;
(3) parking areas, roadways, or walkways used
primarily to support the open space purposes of the land;
and
(4) in addition to other buildings used for operation
or maintenance of a golf course, certain parts of a golf
club house or pro-shop, as defined and limited in
subsection (e) of this Section; provided, however, that
such parts of a golf club house or pro-shop shall only
qualify to be included within the open space valuation if

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they are used primarily for golf-related operations or
activities, and are not used primarily for any other
purposes or activities.
(e) The inclusion of golf club houses and pro shops within
an open space assessment under this Section is subject to the
following definitions and limitations:
(1) An overall maximum of 10,000 square feet of a club
house or pro-shop building area, located in one or more
buildings, may be included within the open space assessment
for any one golf course property. Any part of such building
area must first qualify under subsection (d)(4) of this
Section to be included within the open space assessment,
and the inclusion of any building area shall not guarantee
that the maximum square footage will be so-qualified.
(2) A "golf course property" means one or more golf
courses, with any number of golf holes, under common
ownership and operation on one parcel or several contiguous
parcels of land.
(3) A golf club house or part thereof is considered to
be primarily for golf-related operations or activities if
it contains locker rooms or other dressing areas for
golfers, a grill room or other casual food and beverage
service available to golfers before, during, or after
rounds, or an office for the administration of the golf
course, and if it is actually and primarily used for these
purposes.

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(4) A golf pro-shop or part thereof is considered to be
primarily for golf-related operations or activities if it
is used to sell or otherwise furnish golf equipment or golf
apparel, or as an office for administration of the golf
course, and if it is actually and primarily used for these
purposes.
(Source: P.A. 95-70, eff. 1-1-08.)