ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/10-155 (2026)

Open space land; valuation

✓ current as of May 2026
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(35 ILCS 200/10-155)
    Sec. 10-155. Open space land; valuation. In all counties, in addition to valuation as otherwise permitted by law, land which is used for open space purposes and has been so used for the 3 years immediately preceding the year in which the assessment is made, upon application under Section 10-160, shall be valued on the basis of its fair cash value, estimated at the price it would bring at a fair, voluntary sale for use by the buyer for open space purposes.
    Land is considered used for open space purposes if it is more than 10 acres in area and:
        (a) is actually and exclusively used for maintaining
    
or enhancing natural or scenic resources,
        (b) protects air or streams or water supplies,
        (c) promotes conservation of soil, wetlands, beaches,
    
or marshes, including ground cover or planted perennial grasses, trees and shrubs and other natural perennial growth, and including any body of water, whether man-made or natural,
        (d) conserves landscaped areas, such as public or
    
private golf courses,
        (e) enhances the value to the public of abutting or
    
neighboring parks, forests, wildlife preserves, nature reservations, sanctuaries, or other open spaces, or
        (f) preserves historic sites.
    Land is not considered used for open space purposes if it is used primarily for residential purposes.
    If the land is improved with a water-retention dam that is operated primarily for commercial purposes, the water-retention dam is not considered to be used for open space purposes despite the fact that any resulting man-made lake may be considered to be used for open space purposes under this Section.
(Source: P.A. 95-70, eff. 1-1-08.)

    
Notes of Decisions
Cited in 5 cases, 2006–2014 · leading case: The Lake Cnty. Bd. of Review v. Illinois Prop. Tax Appeal Bd., 2013 IL App (2d) 120429 (Ill. App. Ct. 2013).
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The Lake Cnty. Bd. of Review v. Illinois Prop. Tax Appeal Bd., 2013 IL App (2d) 120429 (Ill. App. Ct. 2013). · cites it 5× “Illinois Property Tax Appeal Board, 2011 IL App (2d) 100388 , an earlier appeal in this case, we vacated a decision of the Property Tax Appeal Board (PTAB), construed section 10-155 of the Property Tax Code (Code) (35 ILCS 200/10-155 (West 2006)), and remanded to allow the PTAB…”
Onwentsia Club v. Illinois Prop. Tax Appeal Bd, 953 N.E.2d 1010 (Ill. App. Ct. 2011). · cites it 9× “See 35 ILCS 200/10-155 (West 2006). The PTAB agreed with the board of review.”
Sycamore Cmty. Unit Sch. Dist. No. 427 v. Illinois Prop. Tax Appeal Bd., 2014 IL App (2d) 130055 (Ill. App. Ct. 2014). “Alternatively, although not relevant to this appeal, Dahl argued that the open space provisions of the Property Tax Code (35 ILCS 200/10-155 (West 2006)) applied to the property.”
Sycamore Cmty. Unit Sch. Dist. No. 427 v. Illinois Prop. Tax Appeal Bd., 2014 IL App (2d) 130055 (Ill. App. Ct. 2014). “Alternatively, although not relevant to this appeal, Dahl argued that the open space provisions of the Property Tax Code (35 ILCS 200/10-155 (West 2006)) applied to the property.”
Consumers IL Water Co. v. Vermilion Cnty. Bd. of Review (Ill. App. Ct. 2006). · cites it 7× “Additionally, county assessment officials generally value property and its improvements separately since they must list the assessed value of the property in one column, the assessed value of improvements in another, and the total valuation in a separate column.”
— 35 ILCS 200/10-155(a) — 1 case
Consumers IL Water Co. v. Vermilion Cnty. Bd. of Review (Ill. App. Ct. 2006). “Additionally, county assessment officials generally value property and its improvements separately since they must list the assessed value of the property in one column, the assessed value of improvements in another, and the total valuation in a separate column.”
— 35 ILCS 200/10-155(d) — 1 case
Onwentsia Club v. Illinois Prop. Tax Appeal Bd, 953 N.E.2d 1010 (Ill. App. Ct. 2011). “See 35 ILCS 200/10-155 (West 2006). The PTAB agreed with the board of review.”
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