Bill Text: IL SB3382 | 2013-2014 | 98th General Assembly | Amended
Bill Title: Amends the Property Tax Code. Provides that, in the case of public and private golf courses, the following shall be considered used for open space purposes: (1) tees, fairways, and greens; (2) buildings and structures, including clubhouse buildings, that are used exclusively for golf-related purposes; (3) buildings located on the grounds of the golf course and used exclusively for the purpose of housing employees of the golf course.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Failed) 2015-01-13 - Session Sine Die [SB3382 Detail]
Download: Illinois-2013-SB3382-Amended.html
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1 | AMENDMENT TO SENATE BILL 3382
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2 | AMENDMENT NO. ______. Amend Senate Bill 3382 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 10-155 as follows:
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6 | (35 ILCS 200/10-155)
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7 | Sec. 10-155. Open space land; valuation. | ||||||
8 | (a) In all counties, in
addition to valuation as otherwise | ||||||
9 | permitted by law, land which is used for
open space purposes | ||||||
10 | and has been so used for the 3 years immediately preceding
the | ||||||
11 | year in which the assessment is made, upon application under | ||||||
12 | Section
10-160, shall be valued on the basis of its fair cash | ||||||
13 | value, estimated at the
price it would bring at a fair, | ||||||
14 | voluntary sale for use by the buyer for open
space purposes.
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15 | (b) Land is considered used for open space purposes if it | ||||||
16 | is more than 10 acres
in area and:
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1 | (1) (a) is actually and exclusively used for | ||||||
2 | maintaining or enhancing natural
or scenic resources,
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3 | (2) (b) protects air or streams or water supplies,
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4 | (3) (c) promotes conservation of soil, wetlands, | ||||||
5 | beaches, or marshes,
including ground cover or planted | ||||||
6 | perennial grasses, trees and shrubs and other
natural | ||||||
7 | perennial growth, and including any body of water, whether | ||||||
8 | man-made or
natural,
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9 | (4) (d) conserves landscaped areas, such as public or | ||||||
10 | private golf courses,
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11 | (5) (e) enhances the value to the public of abutting or | ||||||
12 | neighboring parks,
forests, wildlife preserves, nature | ||||||
13 | reservations, sanctuaries, or other open
spaces, or
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14 | (6) (f) preserves historic sites.
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15 | (c) A separately identifiable part of one property or | ||||||
16 | campus consisting of one or more parcels of land under one | ||||||
17 | ownership shall be valued as open space if the separately | ||||||
18 | identifiable part meets one or more of the criteria listed in | ||||||
19 | subsection (b) of this Section and is not otherwise excluded | ||||||
20 | from valuation as open space land under this Section. The | ||||||
21 | remaining part of such property or campus shall be valued at | ||||||
22 | fair cash value in accordance with Section 9-145 or in | ||||||
23 | accordance with a classification ordinance adopted pursuant to | ||||||
24 | Section 9-150. The boundary between the part of a property to | ||||||
25 | be valued as open space and the remaining part of the property | ||||||
26 | to be valued at fair cash value shall be set forth by map, |
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1 | survey, or other description sufficient to identify both parts | ||||||
2 | clearly in the application filed under Section 10-160. The | ||||||
3 | boundary need not conform to existing property index number | ||||||
4 | ("PIN") descriptions, and one PIN may contain both open space | ||||||
5 | and non-open space land. In all cases the qualification of any | ||||||
6 | land for open space valuation shall be determined by the | ||||||
7 | substantive criteria in this Section, and not merely by PIN | ||||||
8 | descriptions. | ||||||
9 | (d) The following uses of land or improvements do not | ||||||
10 | qualify for valuation as open space land, except as otherwise | ||||||
11 | provided under this Section: | ||||||
12 | (1) land that Land is not considered used for open | ||||||
13 | space purposes if it is used primarily
for residential | ||||||
14 | purposes ; . | ||||||
15 | (2) if If the land is improved with a water-retention | ||||||
16 | dam that is operated primarily for commercial purposes, the | ||||||
17 | water-retention dam is not considered to be used for open | ||||||
18 | space purposes despite the fact that any resulting man-made | ||||||
19 | lake may be considered to be used for open space purposes | ||||||
20 | under this Section ; .
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21 | (3) improvements consisting of hotels, lodging | ||||||
22 | facilities, club houses, banquet facilities, tennis or | ||||||
23 | other courts, swimming pools, or retail shops, together | ||||||
24 | with the land directly underlying such improvements; | ||||||
25 | (4) improvements consisting of buildings or structures | ||||||
26 | that are used primarily for commercial or industrial |
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1 | purposes, together with the land directly underlying such | ||||||
2 | improvements; | ||||||
3 | (5) parking areas, roadways, walkways, medians with or | ||||||
4 | without plantings, and grassy areas which merely separate | ||||||
5 | one non-open space improvement from another on a campus or | ||||||
6 | property with multiple improvements, all of which are used | ||||||
7 | primarily to support the same purposes of the improvements | ||||||
8 | listed in items (3) and (4) of this subsection (d). | ||||||
9 | (e) Improvements or structures located on or adjacent to | ||||||
10 | land that is qualified to be valued as open space under | ||||||
11 | subsection (b) of this Section that enhance, preserve, or | ||||||
12 | conserve that land in its use for open space purposes shall be | ||||||
13 | included within the open space valuation and shall not be | ||||||
14 | separately valued. Such improvements or structures include, | ||||||
15 | but are not limited to: | ||||||
16 | (1) tees, fairways, greens, sand traps, sprinkler | ||||||
17 | systems, or any other improvements or structures that are | ||||||
18 | an integral part of a golf course; | ||||||
19 | (2) maintenance buildings, equipment sheds, or other | ||||||
20 | buildings or structural improvements that are used | ||||||
21 | primarily for the operation or maintenance of any open | ||||||
22 | space land, including, but not limited to, golf courses, | ||||||
23 | other landscaped areas, nature reservations, sanctuaries, | ||||||
24 | beaches, or historic sites; | ||||||
25 | (3) parking areas, roadways, or walkways used | ||||||
26 | primarily to support the open space purposes of the land; |
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1 | and | ||||||
2 | (4) in addition to other buildings used for operation | ||||||
3 | or maintenance of a golf course, certain parts of a golf | ||||||
4 | club house or pro-shop, as defined and limited in | ||||||
5 | subsection (f) of this Section; | ||||||
6 | (f) The areas of a golf club house or pro-shop containing | ||||||
7 | locker rooms or other dressing areas for golfers, grill rooms | ||||||
8 | or other casual food and beverage service areas available to | ||||||
9 | golfers before, during, or after rounds, areas used for the | ||||||
10 | sale or other furnishing of golf equipment or apparel, or | ||||||
11 | offices for administration of the golf course shall be included | ||||||
12 | within an open space assessment under this Section, subject to | ||||||
13 | the following definitions and limitations: | ||||||
14 | (1) A maximum of 4,000 square feet of club house or | ||||||
15 | pro-shop building area for each 9 golf holes, up to an | ||||||
16 | overall maximum of 8,000 square feet of building area, | ||||||
17 | located in one or more buildings, shall be included within | ||||||
18 | the open space assessment for any one golf course property. | ||||||
19 | (2) "Golf course property" means one or more golf | ||||||
20 | courses, with any number of golf holes, under common | ||||||
21 | ownership and operation on one parcel or several contiguous | ||||||
22 | parcels of land. | ||||||
23 | (Source: P.A. 95-70, eff. 1-1-08.)
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24 | Section 99. Effective date. This Act takes effect upon | ||||||
25 | becoming law.".
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