Senate Sponsors: LAUZEN-SIEBEN. Short description: PROP TX-HEDGEFENCE-WINDBREAK Synopsis of Bill as introduced: Amends the Property Tax Code to create a procedure for the special assessment of hedgefences and windbreaks located on farm property. Provides that in counties with less than 3,000,000 inhabitants, a hedgefence or windbreak must be valued at one-sixth of its productivity index equalized assessed value as cropland. Provides that in counties with 3,000,000 or more inhabitants, the hedgefence or windbreak must be valued at the lesser of either (i) 16% of the fair cash value of the farm property estimated at the price it would bring at a fair, voluntary sale for use by the buyer as a farm or (ii) 90% of the 1983 average equalized assessed value per acre certified by the Department of Revenue. Provides that the hedgefences and windbreaks must meet the standards and specifications adopted by rule of the Department of Revenue and must contain dense vegetation that forms a uniform ground cover and must have a width of at least 30 feet and a length of at least 100 feet. Last action on Bill: SESSION SINE DIE Last action date: 01-01-09 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0 END OF INQUIRY Full Text Bill Status