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HB 3217

Relating to notification requirements for environmental spills

2025 Regular Session Introduced by Michael Amos and 10 co-sponsors

HB 3217 lets non-income producing wooded acreage be taxed at 10% of its debased productivity index EAV from 2025 to 2039, reducing tax burden for qualifying parcels.

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Bill Summary · HB 3217

Summary — HB 3217 (PROP TX — WOODED ACREAGE)

Status: House Committee Amendment No. 1 pending; re-referred to Rules Committee
Introduced: February 2025 (filed Feb. 24, 2025)
Primary sponsor: Rep. Wayne A. Rosenthal; Cosponsor: Rep. Michael J. Coffey, Jr.
Statute affected: Adds 35 ILCS 200/10‑511; also amends 35 ILCS 200/10‑510 (Property Tax Code)
Effective date: Upon becoming law

Purpose / Intent

HB 3217 creates a special assessment rule for "non‑income producing wooded acreage" in Illinois. The bill (as amended) establishes an alternative assessment method for such properties beginning with the 2025 assessment year and continuing through the 2039 assessment year (or until the property no longer qualifies). The intent is to reduce or stabilize assessed values for qualifying wooded acreage, thereby lowering property tax burdens on those parcels relative to standard assessment methods.

Key provisions (as amended by House Amendment No. 1)

  • Amends existing Section 10‑510 (assessment rules for wooded acreage) and adds a new Section 10‑511.
  • New Sec. 10‑511 (applicable notwithstanding Sec. 10‑510): Beginning with the 2025 assessment year and continuing through the earlier of the 2039 assessment year or the first year the property no longer qualifies, non‑income producing wooded acreage shall be assessed at 10% of its "debased productivity index equalized assessed value."
  • Qualifying property: "Non‑income producing wooded acreage" is defined by reference to Section 10‑220(a)—wooded acreage that does not generate an annual net income.
  • The preferential assessment continues through any assessment year in which the property is transferred (spousal transfers do not disqualify), and ends the year after the property no longer qualifies as wooded acreage under Section 10‑505.
  • Effective immediately upon enactment.

(Note: The introduced version of the bill would have limited year‑to‑year growth of assessed value to 104% of the prior year for qualifying parcels; the House Amendment replaces that approach with the 10% of debased productivity index EAV method.)

Who is affected

  • Landowners of wooded acreage that does not produce annual net income (e.g., timber not harvested for income, preserved woodlots) who qualify under the statutory wooded acreage classification.
  • County assessors and local tax officials — they must apply the alternative assessment method for qualifying parcels.
  • Local taxing districts (municipalities, school districts, counties) — potential reductions in taxable value for affected parcels may lower property tax revenue from those parcels; actual budget impacts depend on the share of such parcels and whether taxing bodies shift tax burdens.

Procedural / timeline notes

  • Introduced in February 2025; House Amendment No. 1 filed March 12, 2025.
  • Referred to relevant House committees (Environmental Regulation; Revenue & Finance; Tax Policy subcommittee), and re‑referred to Rules Committee on multiple occasions per legislative actions.
  • If enacted, the law takes effect immediately and applies beginning with the 2025 assessment year through 2039 (or earlier if disqualification occurs).

Potential impacts to watch

  • Fiscal impact on local taxing districts: lower assessed values for qualifying woodlots could reduce tax yield from those parcels; overall fiscal effect will depend on the number/value of qualifying parcels.
  • Administrative implications for county assessors: need to identify qualifying parcels and apply the 10% debased productivity index EAV calculation.
  • Equity/land use: may encourage retention of non‑income producing wooded acreage or affect landowner decisions about timber harvest, subdivision, or change of use.

For precise application, reviewers should consult the final enacted text, the definitions in Sections 10‑220 and 10‑505 (for "net income" and "wooded acreage"), and any fiscal notes prepared by the legislature.

Compiled from official sources — confirm details with the bill’s official record.

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