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91_SB1190
LRB9106173PTpk
1 AN ACT to amend the Property Tax Code by adding Section
2 10-153.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by adding
6 Section 10-153 as follows:
7 (35 ILCS 200/10-153 new)
8 Sec. 10-153. Hedgefence and windbreak assessment.
9 (a) In counties with less than 3,000,000 inhabitants,
10 farm property that meets the requirements of subsection
11 (b) of this Section shall be considered a hedgefence or
12 windbreak and valued at one-sixth of its productivity
13 index equalized assessed value as cropland. In counties
14 with 3,000,000 or more inhabitants, the hedgefence or
15 windbreak must be valued at the lesser of either (i) 16% of
16 the fair cash value of the farm property estimated at the
17 price it would bring at a fair, voluntary sale for use by the
18 buyer as a farm as defined in Section 1-60 or (ii) 90% of the
19 1983 average equalized assessed value per acre certified by
20 the Department of Revenue.
21 (b) Hedgefences and windbreaks must meet the standards
22 and specifications adopted by rule of the Department of
23 Revenue and must:
24 (1) Contain vegetation that (i) has a dense top
25 growth; (ii) forms a uniform ground cover; and (iii) has
26 a heavy fibrous root system.
27 (2) Have a width of at least 30 feet and a length of
28 at least 100 feet.
29 (c) The county's soil and water conservation district
30 shall assist the taxpayer in completing a uniform certified
31 document as prescribed by the Department of Revenue that
-2- LRB9106173PTpk
1 certifies that the property (i) meets the requirements
2 established under this Section and (ii) meets the size
3 requirement to qualify for assessment as a hedgefence or
4 windbreak. The document shall be filed by the applicant
5 with the Chief County Assessment Officer. The Chief County
6 Assessment Officer must make rules concerning the filing
7 of the document.