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

Rep. Michael J. Zalewski

Filed: 5/27/2014

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1
AMENDMENT TO SENATE BILL 3382
2 AMENDMENT NO. ______. Amend Senate Bill 3382 by replacing
3everything after the enacting clause with the following:
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.
8 (a) In all counties, in addition to valuation as otherwise
9permitted by law, land which is used for open space purposes
10and has been so used for the 3 years immediately preceding the
11year in which the assessment is made, upon application under
12Section 10-160, shall be valued on the basis of its fair cash
13value, estimated at the price it would bring at a fair,
14voluntary sale for use by the buyer for open space purposes.
15 (b) Land is considered used for open space purposes if it
16is 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,
3 (2) (b) protects air or streams or water supplies,
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,
9 (4) (d) conserves landscaped areas, such as public or
10 private golf courses,
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
14 (6) (f) preserves historic sites.
15 (c) A separately identifiable part of one property or
16campus consisting of one or more parcels of land under one
17ownership shall be valued as open space if the separately
18identifiable part meets one or more of the criteria listed in
19subsection (b) of this Section and is not otherwise excluded
20from valuation as open space land under this Section. The
21remaining part of such property or campus shall be valued at
22fair cash value in accordance with Section 9-145 or in
23accordance with a classification ordinance adopted pursuant to
24Section 9-150. The boundary between the part of a property to
25be valued as open space and the remaining part of the property
26to be valued at fair cash value shall be set forth by map,

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1survey, or other description sufficient to identify both parts
2clearly in the application filed under Section 10-160. The
3boundary need not conform to existing property index number
4("PIN") descriptions, and one PIN may contain both open space
5and non-open space land. In all cases the qualification of any
6land for open space valuation shall be determined by the
7substantive criteria in this Section, and not merely by PIN
8descriptions.
9 (d) The following uses of land or improvements do not
10qualify for valuation as open space land, except as otherwise
11provided 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; .
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
10land that is qualified to be valued as open space under
11subsection (b) of this Section that enhance, preserve, or
12conserve that land in its use for open space purposes shall be
13included within the open space valuation and shall not be
14separately valued. Such improvements or structures include,
15but 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
7locker rooms or other dressing areas for golfers, grill rooms
8or other casual food and beverage service areas available to
9golfers before, during, or after rounds, areas used for the
10sale or other furnishing of golf equipment or apparel, or
11offices for administration of the golf course shall be included
12within an open space assessment under this Section, subject to
13the 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.)
24 Section 99. Effective date. This Act takes effect upon
25becoming law.".
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