Public Act 099-0560
SB2160 EnrolledLRB099 12982 HLH 36851 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 10-152 as follows:
    (35 ILCS 200/10-152)
    (Section scheduled to be repealed on December 31, 2016)
    Sec. 10-152. Vegetative filter strip assessment.
    (a) In counties with less than 3,000,000 inhabitants, any
land (i) that is located 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 the 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 Revenue.
    (b) Vegetative filter strips shall meet the standards and
specifications set forth in the Natural Resources Conservation
Service Technical Guide and shall contain 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 the farm field.
    (c) The county's soil and water conservation district shall
assist the taxpayer in completing a uniform 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 that 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
document. 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
require 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 2016.
(Source: P.A. 94-1002, eff. 7-3-06.)

Effective Date: 1/1/2017