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(35 ILCS 200/10-152)
(Section scheduled to be repealed on December 31, 2026)
Vegetative filter strip assessment.
(a) In counties with less than 3,000,000 inhabitants, any land
(i) that is
between a farm field and an area to be protected, including but not limited to
surface water, a stream, a river, or a sinkhole and
(ii) that meets the requirements of
subsection (b) of this Section shall be considered a "vegetative filter strip"
and valued at 1/6th of its productivity index equalized assessed value as
cropland. In counties with 3,000,000 or more inhabitants, the
land shall be valued at the lesser of either (i) 16% of the fair cash value of
farmland estimated at the price it would bring at a fair, voluntary sale for
use by the buyer as a farm as defined in Section 1-60 or (ii) 90% of the 1983
average equalized assessed value per acre certified by the Department of
(b) Vegetative filter strips shall meet the standards and specifications
set forth in the Natural Resources Conservation Service Technical Guide and
vegetation that (i) has a dense top growth; (ii) forms a uniform ground cover;
(iii) has a heavy fibrous root system; and (iv) tolerates pesticides used in
(c) The county's soil and water conservation district
shall assist the taxpayer in completing
certified document as prescribed by the Department of Revenue in cooperation
with the Association of Illinois Soil and Water Conservation Districts
that certifies (i)
that the property meets the requirements established under this Section for
vegetative filter strips and (ii) the acreage or square footage of property
qualifies for assessment as a vegetative filter strip.
The document shall be filed by the applicant with the Chief County Assessment
Officer. The Chief
County Assessment Officer shall promulgate rules concerning the filing of the
The soil and water conservation district shall create
a conservation plan for the creation of the filter strip.
The plan shall be kept on file in the soil and water
conservation district office. Nothing in this Section shall be construed to
any taxpayer to have vegetative filter strips.
(d) A joint report by the
Department of Agriculture and the Department of Natural Resources concerning
the effect and impact of vegetative filter strip assessment shall be submitted
to the General Assembly by March 1, 2006.
(e) This Section is repealed on December 31, 2026.
(Source: P.A. 99-560, eff. 1-1-17; 99-916, eff. 12-30-16.)