Preferential Assessments for Wooded Acreage

              Illinois Department of Revenue
Brian Hamer, Director
Publication 135 July 2009
Preferential Assessments for
Wooded Acreage
About this publication
The information in this document is
current as of the publication date.
Please visit our web site at tax.illi-nois.
gov to verify you have the most
current revision.
The contents of this publication are
informational only and do not take
the place of statutes, rules, or court
decisions. For many topics covered
in this publication, we have provided
a reference to the Illinois Property
Tax Code for further clarif cation or
more detail. All of the sections and
parts referenced can be found at 35
ILCS 200/1 et seq.
Contents
Wooded Acreage Assessment
Transition Law .......................2
Qualif cations ..........................3
Transition Percentage
Assessment ..........................3
CCAO duties ...........................4
Conservation Stewardship
Law Statute ...........................5
Qualif cations ..........................7
CCAO duties ...........................8
Important links ........................8
Forestry Management Plan ....9
Qualif cations ..........................9
Important links ........................9
Illinois law provides several options for preferential assessment of wooded acreage.
This publication provides the specif c information for the following assessments:
Preferential Assessment Statutory Reference
Forestry Management 35 ILCS 200/10-150
Conservation Stewardship 35 ILCS 200/10-400 et seq.
Transition Percentage 35 ILCS 200/10-500 et seq.
Additional preferential assessments listed below:
Farmland 35 ILCS 200/10-110 et seq.
See Publication 122, Instructions for Farmland Assessments.
Non-clear cut assessment 35 ILCS 200/10-153
Open Space assessment 35 ILCS 200/10-160
Form PTAX-334 available through your CCAO.
Registered Land or Land
Encumbered by Conservation Rights 35 ILCS 200/10-166 et seq.
Form PTAX-337-R available through your CCAO.