Illinois General Assembly - Full Text of SB2160
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Full Text of SB2160  99th General Assembly




SB2160 EnrolledLRB099 12982 HLH 36851 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 10-152 as follows:
6    (35 ILCS 200/10-152)
7    (Section scheduled to be repealed on December 31, 2016)
8    Sec. 10-152. Vegetative filter strip assessment.
9    (a) In counties with less than 3,000,000 inhabitants, any
10land (i) that is located between a farm field and an area to be
11protected, including but not limited to surface water, a
12stream, a river, or a sinkhole and (ii) that meets the
13requirements of subsection (b) of this Section shall be
14considered a "vegetative filter strip" and valued at 1/6th of
15its productivity index equalized assessed value as cropland. In
16counties with 3,000,000 or more inhabitants, the land shall be
17valued at the lesser of either (i) 16% of the fair cash value
18of the farmland estimated at the price it would bring at a
19fair, voluntary sale for use by the buyer as a farm as defined
20in Section 1-60 or (ii) 90% of the 1983 average equalized
21assessed value per acre certified by the Department of Revenue.
22    (b) Vegetative filter strips shall meet the standards and
23specifications set forth in the Natural Resources Conservation



SB2160 Enrolled- 2 -LRB099 12982 HLH 36851 b

1Service Technical Guide and shall contain vegetation that (i)
2has a dense top growth; (ii) forms a uniform ground cover;
3(iii) has a heavy fibrous root system; and (iv) tolerates
4pesticides used in the farm field.
5    (c) The county's soil and water conservation district shall
6assist the taxpayer in completing a uniform certified document
7as prescribed by the Department of Revenue in cooperation with
8the Association of Illinois Soil and Water Conservation
9Districts that certifies (i) that the property meets the
10requirements established under this Section for vegetative
11filter strips and (ii) the acreage or square footage of
12property that qualifies for assessment as a vegetative filter
13strip. The document shall be filed by the applicant with the
14Chief County Assessment Officer. The Chief County Assessment
15Officer shall promulgate rules concerning the filing of the
16document. The soil and water conservation district shall create
17a conservation plan for the creation of the filter strip. The
18plan shall be kept on file in the soil and water conservation
19district office. Nothing in this Section shall be construed to
20require any taxpayer to have vegetative filter strips.
21    (d) A joint report by the Department of Agriculture and the
22Department of Natural Resources concerning the effect and
23impact of vegetative filter strip assessment shall be submitted
24to the General Assembly by March 1, 2006.
25    (e) This Section is repealed on December 31, 2026 2016.
26(Source: P.A. 94-1002, eff. 7-3-06.)