Bill Text: IL SB3382 | 2013-2014 | 98th General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Property Tax Code. Provides that, in the case of public and private golf courses, the following shall be considered used for open space purposes: (1) tees, fairways, and greens; (2) buildings and structures, including clubhouse buildings, that are used exclusively for golf-related purposes; (3) buildings located on the grounds of the golf course and used exclusively for the purpose of housing employees of the golf course.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Failed) 2015-01-13 - Session Sine Die [SB3382 Detail]

Download: Illinois-2013-SB3382-Amended.html

Sen. Antonio Muņoz

Filed: 5/2/2014

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1
AMENDMENT TO SENATE BILL 3382
2 AMENDMENT NO. ______. Amend Senate Bill 3382, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
5 "Section 5. The Property Tax Code is amended by changing
6Section 10-155 as follows:
7 (35 ILCS 200/10-155)
8 Sec. 10-155. Open space land; valuation. In all counties,
9in addition to valuation as otherwise permitted by law, land
10which is used for open space purposes and has been so used for
11the 3 years immediately preceding the year in which the
12assessment is made, upon application under Section 10-160,
13shall be valued on the basis of its fair cash value, estimated
14at the price it would bring at a fair, voluntary sale for use
15by the buyer for open space purposes.
16 (a) Land is considered used for open space purposes if it

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1is more than 10 acres in area and:
2 (1) (a) is actually and exclusively used for
3 maintaining or enhancing natural or scenic resources,
4 (2) (b) protects air or streams or water supplies,
5 (3) (c) promotes conservation of soil, wetlands,
6 beaches, or marshes, including ground cover or planted
7 perennial grasses, trees and shrubs and other natural
8 perennial growth, and including any body of water, whether
9 man-made or natural,
10 (4) (d) conserves landscaped areas, such as public or
11 private golf courses,
12 (5) (e) enhances the value to the public of abutting or
13 neighboring parks, forests, wildlife preserves, nature
14 reservations, sanctuaries, or other open spaces, or
15 (6) (f) preserves historic sites.
16 (b) A separately identifiable part of one property or
17campus consisting of one or more parcels of land under one
18ownership shall be valued as open space if the separately
19identifiable part meets one or more of the criteria listed in
20subsection (a) of this Section and is not otherwise excluded
21from valuation as open space land under this Section. The
22remaining part of such property or campus shall be valued at
23fair cash value in accordance with Section 9-145 or in
24accordance with a classification ordinance adopted pursuant to
25Section 9-150. The boundary between the part of a property to
26be valued as open space and the remaining part of the property

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1to be valued at fair cash value shall be set forth by map,
2survey, or other description sufficient to identify both parts
3clearly in the application filed under Section 10-160. The
4boundary need not conform to existing property index number
5("PIN") descriptions, and one PIN may contain both open space
6and non-open space land. In all cases the qualification of any
7land for open space valuation shall be determined by the
8substantive criteria in this Section, and not merely by PIN
9descriptions.
10 (c) The following uses of land or improvements do not
11qualify for valuation as open space land, except as otherwise
12provided under this Section:
13 (1) land that Land is not considered used for open
14 space purposes if it is used primarily for residential
15 purposes; .
16 (2) if If the land is improved with a water-retention
17 dam that is operated primarily for commercial purposes, the
18 water-retention dam is not considered to be used for open
19 space purposes despite the fact that any resulting man-made
20 lake may be considered to be used for open space purposes
21 under this Section; .
22 (3) improvements consisting of hotels, lodging
23 facilities, club houses, banquet facilities, tennis or
24 other courts, swimming pools, or retail shops, together
25 with the land directly underlying such improvements;
26 (4) improvements consisting of buildings or structures

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1 that are used primarily for commercial or industrial
2 purposes, together with the land directly underlying such
3 improvements;
4 (5) parking areas, roadways, walkways, medians with or
5 without plantings, and grassy areas which merely separate
6 one non-open space improvement from another on a campus or
7 property with multiple improvements, all of which are used
8 primarily to support the same purposes of the improvements
9 listed in items (3) and (4) of this subsection (c).
10 (d) Improvements or structures located on or adjacent to
11land that is qualified to be valued as open space under
12subsection (a) of this Section that enhance, preserve, or
13conserve that land in its use for open space purposes shall be
14included within the open space valuation and shall not be
15separately valued. Such improvements or structures include,
16but are not limited to:
17 (1) tees, fairways, greens, sand traps, sprinkler
18 systems, or any other improvements or structures that are
19 an integral part of a golf course;
20 (2) maintenance buildings, equipment sheds, or other
21 building or structural improvements that are used
22 primarily for the operation or maintenance of any open
23 space land, including, but not limited to, golf courses,
24 other landscaped areas, nature reservations, sanctuaries,
25 beaches, or historic sites;
26 (3) parking areas, roadways, or walkways used

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1 primarily to support the open space purposes of the land;
2 and
3 (4) in addition to other buildings used for operation
4 or maintenance of a golf course, certain parts of a golf
5 club house or pro-shop, as defined and limited in
6 subsection (e) of this Section; provided, however, that
7 such parts of a golf club house or pro-shop shall only
8 qualify to be included within the open space valuation if
9 they are used primarily for golf-related operations or
10 activities, and are not used primarily for any other
11 purposes or activities.
12 (e) The inclusion of golf club houses and pro shops within
13an open space assessment under this Section is subject to the
14following definitions and limitations:
15 (1) An overall maximum of 10,000 square feet of a club
16 house or pro-shop building area, located in one or more
17 buildings, may be included within the open space assessment
18 for any one golf course property. Any part of such building
19 area must first qualify under subsection (d)(4) of this
20 Section to be included within the open space assessment,
21 and the inclusion of any building area shall not guarantee
22 that the maximum square footage will be so-qualified.
23 (2) A "golf course property" means one or more golf
24 courses, with any number of golf holes, under common
25 ownership and operation on one parcel or several contiguous
26 parcels of land.

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1 (3) A golf club house or part thereof is considered to
2 be primarily for golf-related operations or activities if
3 it contains locker rooms or other dressing areas for
4 golfers, a grill room or other casual food and beverage
5 service available to golfers before, during, or after
6 rounds, or an office for the administration of the golf
7 course, and if it is actually and primarily used for these
8 purposes.
9 (4) A golf pro-shop or part thereof is considered to be
10 primarily for golf-related operations or activities if it
11 is used to sell or otherwise furnish golf equipment or golf
12 apparel, or as an office for administration of the golf
13 course, and if it is actually and primarily used for these
14 purposes.
15(Source: P.A. 95-70, eff. 1-1-08.)".
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