Illinois Administrative Code
Title 17 - CONSERVATION
Part 2580 - CONSERVATION STEWARDSHIP PROGRAM
Section 2580.20 - Eligibility

Universal Citation: 17 IL Admin Code ยง 2580.20

Current through Register Vol. 48, No. 12, March 22, 2024

a) A taxpayer who has a conservation management plan for unimproved land of 5 or more contiguous acres may be accepted into the Conservation Stewardship Program. Unimproved land in Cook County is not eligible for the special valuation under this Section.

b) A taxpayer may apply for reassessment under this Section, and shall not be penalized for doing so, if the taxpayer owns land:

1) included in a forestry management plan under Section 10-150 of the Property Tax Code [35 ILCS 200/10-150 ];

2) registered or encumbered by conservation rights under Section 10-166 of the Property Tax Code [35 ILCS 200/10-166 ]; or

3) registered as a Land and Water Reserve under Section 16 of the Natural Areas Preservation Act [525 ILCS 30/16 ].

c) A taxpayer may apply for reassessment of land formerly assessed as farmland under Sections 10-110 through 10-145 of the Property Tax Code [35 ILCS 200/10-110 through 10 -145] during the first year in which the land is not used for farm purposes as defined in Section 1-60 of the Property Tax Code. The special valuation offered under this Section cannot be applied to land formerly assessed as farmland until the second year in which the land is not used for farm purposes.

d) A taxpayer must have legal access (not landlocked) to the property prior to enrollment.

e) CSP plans expire every 10 years. For continuous CSP tax valuation, taxpayers must reapply for CSP prior to their 10-year contract expiring or there is a change in ownership of acreage enrolled in CSP.

f) New landowners of previously enrolled CSP properties may submit an application for enrollment only after they have taken control of the property.

g) A taxpayer must timely pay all tax debts on the CSP property, and the CSP property must not be in foreclosure at any time during the enrollment process or during enrollment in CSP.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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