VEGETATIVE FILTER
STRIP ASSESSMENT LEGISLATION
(Public Act 89-606)
Legislation passed in 1989 allows landowners with vegetative filter strips to
apply for a property tax assessment reduction. The legislation reads as follows:
Sec. 10-152. Vegetative filter strip assessment.
(a) In counties with less than 3,000,000 inhabitants, any land (i) that is located
between a farm field and an area to be protected, including but not limited to surface
water, a stream, a river, or a sinkhole and (ii) that meets the requirements of subsection
(b) of this Section shall be considered a "vegetative filter strip" and valued
at 1/6th of its productivity index equalized assessed value as cropland.
(b) Vegetative filter strips must be at least 66 feet in width and contain
vegetation that (i) has a dense top growth (ii) forms a uniform ground cover (iii) has a
heavy fibrous root system and (iv) tolerates pesticides used in the farm field.
Interested landowners must sign an application form, available from their local
Soil and Water Conservation District office. The SWCD will then determine eligibility of
the filter strip. Landowners interested in establishing a filter strip can receive
technical assistance through their SWCD. Once eligibility has been determined, the SWCD
will provide the landowner with the Certification of Vegetative Filter Strip form. It is
the landowners responsibility to file this form with the County Tax Assessors
office for processing.