Illinois General Assembly - Full Text of HB5576
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Full Text of HB5576  98th General Assembly




State of Illinois
2013 and 2014


Introduced , by Rep. Michael J. Zalewski


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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HB5576LRB098 19408 HLH 54566 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 10-155 as follows:
6    (35 ILCS 200/10-155)
7    Sec. 10-155. Open space land; valuation. In all counties,
8in addition to valuation as otherwise permitted by law, land
9which is used for open space purposes and has been so used for
10the 3 years immediately preceding the year in which the
11assessment is made, upon application under Section 10-160,
12shall be valued on the basis of its fair cash value, estimated
13at the price it would bring at a fair, voluntary sale for use
14by the buyer for open space purposes.
15    (a) Land is considered used for open space purposes if it
16is more than 10 acres in area and:
17        (1) (a) is actually and exclusively used for
18    maintaining or enhancing natural or scenic resources,
19        (2) (b) protects air or streams or water supplies,
20        (3) (c) promotes conservation of soil, wetlands,
21    beaches, or marshes, including ground cover or planted
22    perennial grasses, trees and shrubs and other natural
23    perennial growth, and including any body of water, whether



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1    man-made or natural,
2        (4) (d) conserves landscaped areas, such as public or
3    private golf courses,
4        (5) (e) enhances the value to the public of abutting or
5    neighboring parks, forests, wildlife preserves, nature
6    reservations, sanctuaries, or other open spaces, or
7        (6) (f) preserves historic sites.
8    (b) A separately identifiable part of one property or
9campus consisting of one or more parcels of land under one
10ownership shall be valued as open space if the separately
11identifiable part meets one or more of the criteria listed in
12subsection (a) of this Section and is not otherwise excluded
13from valuation as open space land under this Section. The
14remaining part of such property or campus shall be valued at
15fair cash value in accordance with Section 9-145 or in
16accordance with a classification ordinance adopted pursuant to
17Section 9-150. The boundary between the part of a property to
18be valued as open space and the remaining part of the property
19to be valued at fair cash value shall be set forth by map,
20survey, or other description sufficient to identify both parts
21clearly in the application filed under Section 10-160. The
22boundary need not conform to existing property index number
23("PIN") descriptions, and one PIN may contain both open space
24and non-open space land. In all cases the qualification of any
25land for open space valuation shall be determined by the
26substantive criteria in this Section, and not merely by PIN



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2    (c) The following uses of land or improvements do not
3qualify for valuation as open space land, except as otherwise
4provided under this Section:
5        (1) land that Land is not considered used for open
6    space purposes if it is used primarily for residential
7    purposes; .
8        (2) if If the land is improved with a water-retention
9    dam that is operated primarily for commercial purposes, the
10    water-retention dam is not considered to be used for open
11    space purposes despite the fact that any resulting man-made
12    lake may be considered to be used for open space purposes
13    under this Section; .
14        (3) improvements consisting of hotels, lodging
15    facilities, club houses, banquet facilities, tennis or
16    other courts, swimming pools, or retail shops, together
17    with the land directly underlying such improvements;
18        (4) improvements consisting of buildings or structures
19    that are used primarily for commercial or industrial
20    purposes, together with the land directly underlying such
21    improvements;
22        (5) parking areas, roadways, walkways, medians with or
23    without plantings, and grassy areas which merely separate
24    one non-open space improvement from another on a campus or
25    property with multiple improvements, all of which are used
26    primarily to support the same purposes of the improvements



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1    listed in items (3) and (4) of this subsection (c).
2    (d) Improvements or structures located on or adjacent to
3land that is qualified to be valued as open space under
4subsection (a) of this Section that enhance, preserve, or
5conserve that land in its use for open space purposes shall be
6included within the open space valuation and shall not be
7separately valued. Such improvements or structures include,
8but are not limited to:
9        (1) tees, fairways, greens, sand traps, sprinkler
10    systems, or any other improvements or structures that are
11    an integral part of a golf course;
12        (2) maintenance buildings, equipment sheds, or other
13    building or structural improvements that are used
14    primarily for the operation or maintenance of any open
15    space land, including, but not limited to, golf courses,
16    other landscaped areas, nature reservations, sanctuaries,
17    beaches, or historic sites;
18        (3) parking areas, roadways, or walkways used
19    primarily to support the open space purposes of the land;
20    and
21        (4) in addition to other buildings used for operation
22    or maintenance of a golf course, certain parts of a golf
23    club house or pro-shop, as defined and limited in
24    subsection (e) of this Section; provided, however, that
25    such parts of a golf club house or pro-shop shall only
26    qualify to be included within the open space valuation if



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1    they are used primarily for golf-related operations or
2    activities, and are not used primarily for any other
3    purposes or activities.
4    (e) The inclusion of golf club houses and pro shops within
5an open space assessment under this Section is subject to the
6following definitions and limitations:
7        (1) An overall maximum of 10,000 square feet of a club
8    house or pro-shop building area, located in one or more
9    buildings, may be included within the open space assessment
10    for any one golf course property. Any part of such building
11    area must first qualify under subsection (d)(4) of this
12    Section to be included within the open space assessment,
13    and the inclusion of any building area shall not guarantee
14    that the maximum square footage will be so-qualified.
15        (2) A "golf course property" means one or more golf
16    courses, with any number of golf holes, under common
17    ownership and operation on one parcel or several contiguous
18    parcels of land.
19        (3) A golf club house or part thereof is considered to
20    be primarily for golf-related operations or activities if
21    it contains locker rooms or other dressing areas for
22    golfers, a grill room or other casual food and beverage
23    service available to golfers before, during, or after
24    rounds, or an office for the administration of the golf
25    course, and if it is actually and primarily used for these
26    purposes.



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