Illinois Compiled Statutes
60 ILCS 1/115-115 (2026)
Property tax exemption
✓ current as of May 2026
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(60 ILCS 1/115-115)
Sec. 115-115.
Property tax exemption.
All property acquired by any
township for open space purposes pursuant to an open space program as defined
in this Article shall be exempt from real property taxation for assessment year
1988 and each assessment year thereafter.
(Source: P.A. 88-670, eff. 12-2-94.)
Notes of Decisions
Cited in 1
case, 2008–2008 · leading case: Springfield Sch. Dist. No. 186 v. Dep't of Revenue (Ill. App. Ct. 2008).
Springfield Sch. Dist. No. 186 v. Dep't of Revenue (Ill. App. Ct. 2008). “In Dundee Township, section 15-60 of the Code was construed together with section 115-115 of the Township Code (60 ILCS 1/115-115 (West 1998)). The Department argues by reading the sections together, the underlying legislative intent is property that would other- wise be tax…”
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