Preferential Assessments for Wooded Acreage

              Illinois Department of Revenue
Brian Hamer, Director
Publication 135 March 2008
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 clarifi 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
Qualifi cations ..........................3
Transition Percentage
Assessment ..........................3
CCAO duties ...........................4
Conservation Stewardship
Law Statute ...........................5
Qualifi cations ..........................7
CCAO duties ...........................8
Important links ........................8
Forestry Management Plan ....9
Qualifi cations ..........................9
Important links ........................9
Illinois law provides several options for preferential assessment of wooded acreage.
This publication provides the specifi c information for the following assessments:
Preferential Assessment Statutory Reference
Conservation Programs
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.
See PUB-122, Instructions for Farmland Assessments, for specifi c information for
the preferential assessments listed below:
Preferential Assessment Statutory Reference
Farmland 35 ILCS 200/10-110 et seq.
Non-clear cut assessment 35 ILCS 200/10-153
Open Space assessment 35 ILCS 200/10-160
Registered Land or Land
Encumbered by Conservation Rights 35 ILCS 200/10-166 et seq.