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Illinois Compiled Statutes

35 ILCS 200/10-125 (2026)

Assessment level by type of farmland

✓ current as of May 2026
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(35 ILCS 200/10-125)
    Sec. 10-125. Assessment level by type of farmland. Cropland, permanent pasture and other farmland shall be defined according to U.S. Census Bureau definitions in use during that assessment year and assessed in the following way:
        (a) Cropland shall be assessed in accordance with the
    
equalized assessed value of its soil productivity index as certified by the Department and shall be debased to take into account factors including, but not limited to, slope, drainage, ponding, flooding, and field size and shape.
        (b) Permanent pasture shall be assessed at 1/3 of its
    
debased productivity index equalized assessed value as cropland.
        (c) Other farmland shall be assessed at 1/6 of its
    
debased productivity index equalized assessed value as cropland.
        (d) Wasteland shall be assessed on its contributory
    
value to the farmland parcel.
    In no case shall the equalized assessed value of permanent pasture be below 1/3, nor the equalized assessed value of other farmland, except wasteland, be below 1/6, of the equalized assessed value per acre of cropland of the lowest productivity index certified under Section 10-115.
(Source: P.A. 86-954; 88-455.)

    
Notes of Decisions
Cited in 2 cases, 2010–2020 · leading case: KT Winnenburg, LLC v. Roth, 2020 IL App (4th) 190274 (Ill. App. Ct. 2020).
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KT Winnenburg, LLC v. Roth, 2020 IL App (4th) 190274 (Ill. App. Ct. 2020). · cites it 2× “” 35 ILCS 200/10-125(c) (West 2012). ¶ 58 Under section 10-125 of the Property Tax Code, the term “[o]ther farmland” must be “defined according to U.”
Oakridge Dev. v. Prop. Tax Appeal, 938 N.E.2d 533 (Ill. App. Ct. 2010). “" 35 ILCS 200/10-125(a) (West 2008). Eligibility for the farmland valuation and assessment procedure is governed by section 10-110, which provides that "[t]he equalized assessed value of a farm, as defined in Section 1-60 and if used as a farm for the 2 preceding years, * * *…”
— 35 ILCS 200/10-125(a) — 1 case
Oakridge Dev. v. Prop. Tax Appeal, 938 N.E.2d 533 (Ill. App. Ct. 2010). “" 35 ILCS 200/10-125(a) (West 2008). Eligibility for the farmland valuation and assessment procedure is governed by section 10-110, which provides that "[t]he equalized assessed value of a farm, as defined in Section 1-60 and if used as a farm for the 2 preceding years, * * *…”
— 35 ILCS 200/10-125(c) — 1 case
KT Winnenburg, LLC v. Roth, 2020 IL App (4th) 190274 (Ill. App. Ct. 2020). “” 35 ILCS 200/10-125(c) (West 2012). ¶ 58 Under section 10-125 of the Property Tax Code, the term “[o]ther farmland” must be “defined according to U.”
— 35 ILCS 200/10-125(d) — 1 case
KT Winnenburg, LLC v. Roth, 2020 IL App (4th) 190274 (Ill. App. Ct. 2020). “” 35 ILCS 200/10-125(c) (West 2012). ¶ 58 Under section 10-125 of the Property Tax Code, the term “[o]ther farmland” must be “defined according to U.”
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