Illinois Compiled Statutes
35 ILCS 200/10-160 (2026)
Open space; application process
✓ current as of May 2026
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(35 ILCS 200/10-160)
Sec. 10-160. Open space; application process. In counties with 3,000,000 or more inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by January 31 of each year for which that valuation is desired. For taxable years prior to 2011, in counties with less than 3,000,000 inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by January 31 of each year for which that valuation is desired. For taxable year 2011 and thereafter, in counties with less than 3,000,000 inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by June 30 of each year for which that valuation is desired. If the
application is not filed by January 31 or June 30, as applicable, the taxpayer waives the right to claim
that additional valuation for that year. The application shall be in the form
prescribed by the Department and contain information as may reasonably be
required to determine whether the applicant meets the requirements of Section
10-155. If the application shows the applicant is entitled to the valuation,
the chief county assessment officer shall approve it; otherwise, the
application shall be rejected.
When such an application has been filed with and approved by the chief county
assessment officer, he or she shall determine the valuation of the land as
otherwise permitted by law and as required under Section 10-155, and shall list
those valuations separately. The county clerk, in preparing assessment books,
lists and blanks under Section 9-100, shall include therein columns for
indicating the approval of an application and for setting out the two separate
valuations.
(Source: P.A. 97-296, eff. 8-11-11.)
Notes of Decisions
Cited in 3
cases, 2006–2011 · leading case: IP Plaza v. Bean, 2011 IL App (4th) 110244 (Ill. App. Ct. 2011).
IP Plaza v. Bean, 2011 IL App (4th) 110244 (Ill. App. Ct. 2011). “35 ILCS 200/10-160 (West 2006). The Second District found the TIF Act did not apply to the rollback taxes.”
Consumers IL Water Co. v. Vermilion Cnty. Bd. of Review (Ill. App. Ct. 2006). “- 7 - Section 10-160 (35 ILCS 200/10-160 (West 2002)) sets forth the application process for obtaining the section 10-155 valuation, and section 10-165 (35 ILCS 200/10-165 (West 2002)) describes what takes place when the land is no longer used for open-space purposes.”
Ip Plaza, LLC v. Bean, 963 N.E.2d 252 (Ill. App. Ct. 2011). “35 ILCS 200/10-160 (West 2006). The Second District found the TIF Act did not apply to the rollback taxes.”
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