ILCS » Chapter 70 · Act 805
Illinois Compiled Statutes

70 ILCS 805/18.6d (2026)

All real property owned by a forest preserve district that has located upon it an operating sanitary landfill, pollution control facility, or new pollution control facility shall be exempt from real estate taxation under Section 15-150 of the Property Tax Code

✓ current as of May 2026
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(70 ILCS 805/18.6d)
    Sec. 18.6d. All real property owned by a forest preserve district that has located upon it an operating sanitary landfill, pollution control facility, or new pollution control facility shall be exempt from real estate taxation under Section 15-150 of the Property Tax Code. In addition, the operation or ownership of any sanitary landfill, pollution control facility, or new pollution control facility that is located on land owned by a forest preserve district shall not be subject, directly or indirectly, to any leasehold taxes under Section 9-195 of the Property Tax Code.
(Source: P.A. 88-503; 88-669, eff. 11-29-94; 88-670, 12-2-94; 88-681, eff. 12-22-94; 89-235, eff. 8-4-95.)

    
Notes of Decisions
Cited in 4 cases, 2005–2011 · leading case: Wirtz v. Quinn, 2011 IL 111903 (Ill. 2011).
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Wirtz v. Quinn, 2011 IL 111903 (Ill. 2011). “Following the addition of eight amendments, the bill created two new statutes while amending numerous provisions in 24 other statutes, including several tax acts, the Downstate Forest Preserve District Act ( 70 ILCS 805/18.6d (West 1994)), the Charitable Games Act ( 230 ILCS…”
Wirtz v. Quinn, 953 N.E.2d 899 (Ill. 2011). “Following the addition of eight amendments, the bill created two new statutes while amending numerous provisions in 24 other statutes, including several tax acts, the Downstate Forest Preserve District Act (70 ILCS 805/18.6d (West 1994)), the Charitable Games Act (230 ILCS 30/2,…”
People v. Olender, 854 N.E.2d 593 (Ill. 2005). “5 amended the Downstate Forest Preserve District Act by exempting certain land from a provision of the Property Tax Code (70 ILCS 805/18.6d (West 1994)). Section 90 — 8 amended the Charitable Games Act by setting forth definitions (230 ILCS 30/2 (West 1994)), setting forth…”
People v. Olender (Ill. 2005). “5 amended the Downstate Forest Preserve District Act by exempting certain land from a provision of the Property Tax Code (70 ILCS 805/18.6d (West 1994)). Section 90–8 amended the Charitable Games Act by setting forth definitions (230 ILCS 30/2 (West 1994)), setting forth…”
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