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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 SB3382 Introduced 2/14/2014, by Sen. Antonio Muñoz SYNOPSIS AS INTRODUCED:
35 ILCS 200/10-155
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.
LRB098 19482 HLH 54654 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
SB3382 LRB098 19482 HLH 54654 b
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.
Land is considered used for open space purposes if it is
more than 10 acres in area and:
(a) is actually and exclusively used for maintaining or
enhancing natural or scenic resources,
(b) protects air or streams or water supplies,
(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

SB3382 - 2 - LRB098 19482 HLH 54654 b
or natural,
(d) conserves landscaped areas, such as public or
private golf courses,
(e) enhances the value to the public of abutting or
neighboring parks, forests, wildlife preserves, nature
reservations, sanctuaries, or other open spaces, or
(f) preserves historic sites.
Land is not considered used for open space purposes if it
is used primarily for residential purposes.
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.
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.
(Source: P.A. 95-70, eff. 1-1-08.)