Initial Application For Assessment As Open Space

Application for Assessment as Open Space for 2017 Page 1 of 2 KANE COUNTY ASSESSMENT OFFICE 719 South Batavia Avenue, Building C Geneva, Illinois 60134-3000 (630) 208-3818 Section 1: Instructions A. Property eligibility. You should complete this form to request an alternate assessment if your property has been continually used as open space since January 1, 2014 and will continue to be used for open space purposes through December 31, 2017. Land is considered used for open space purposes if it is more than ten (10) acres in area and: (a) is actually and exclusively used for maintaining or enhancing natural or scenic resources, (b) protects air or streams or water supplies, (c) promotes conservation of soil, wetlands, beaches, or marshes, including ground cover or planted perennial grasses, trees and shrubs and other natural perennial growth, and including any body of water, whether man-made or natural, (d) conserves landscaped areas, such as public or private golf courses, (e) enhances the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations, sanctuaries, or other open spaces, or (f) preserves historic sites. Land is not considered used for open space purposes if it is used primarily for residential purposes. (35 ILCS 200/10-155) B. Improvements. If the property is improved, the improvements cannot be assessed as open space unless there is a "substantial nexus" between the improvement and the use for which the open space is requested. (Lake County Board of Review v. Illinois Property Tax Appeal Board, 2013 IL App (2d) 120429) C. Burden of proving eligibility lies with taxpayer. The preferential assessment for open space is to be construed "narrowly and strictly in favor of taxation" and the burden of proof of eligibility lies with the taxpayer. (Lake County Board of Review v. Illinois Property Tax Appeal Board, 2013 IL App (2d) 120429) D. Application Process. The Supervisor of Assessments will review all timely-filed applications and issue a final administrative decision on the eligibility of the property for assessment as open space. If the application shows the applicant is entitled to the valuation, the Supervisor of Assessments shall approve it; otherwise, the application shall be rejected. (35 ILCS 200/10-160) E. Annual application required. You must annually file an application with the county assessment office on or before June 30 of the year that the alternate assessment is requested. Failure to file in a timely manner will result in a waiver of the open space assessment for that year. (35 ILCS 200/10-160) F. Tax penalty if open space is not maintained. When any portion of this property is no longer used for open space purposes, the person liable for taxes must immediately notify the Kane County Assessment Office in writing, and will also be required to pay the difference in taxes based on the fair cash value of the property in each of the 3 preceding assessment years, plus 5%interest. Payment is due by the following September 1. (35 ILCS 200/10-165) Rev. 01-2017 American LegalNet, Inc. www.FormsWorkFlow.com Application for Assessment as Open Space for 2017 Section 2: Applicant Identification (please print) Applicant Name(s): Mailing Address: Mailing City, State, ZIP: Section 3: Property Identification (please print) Property Parcel No.: Property Address/Location: Section 4: Property Description (please print) Total Property Acres: Acres in Open Space Use: Daytime Telephone: Page 2 of 2 Description of Open Space Use (see list in item 1A, instructions): Check one: No application for Open Space was made for this parcel in the prior year. Open Space use was applied for in the prior year, and there have been no changes to the open space area since that application was made. Open Space use was applied for in the prior year, and changes have been made to the open space area since that application was made (if so, applicant must attach a description of the changes). Check one: The Open Space acreage contains no improvements. The Open Space acreage contains improvements (if no application was made in the prior year, or if there have been changes made since the prior year's application was made, the applicant must attach a plot plan identifying all such improvements, and include a description of each one identifying the size of the improvement, the year built, and why the improvement has a "substantial nexus" to the open space use for which the application is made.) Section 5: Oath Under penalties of perjury, I state that, to the best of my knowledge, the information on this form is true, correct, and complete; that the property in question has been used for open space purposes since January 1, 2014; that the property will continue to be used for open space purposes through December 31, 2017; and that if the open space use is not maintained for three years following the 2017 tax year, I agree to pay the difference in property tax, plus interest, as provided by law. Signature Print Name Date Subscribed and sworn to before me this day of , 20 . __________________________________________ Notary Public Notary Seal Official use. Do not write in this space. Acres Approved:_______ Denied:_________ Reason for denial Untimely filing Under 10 contiguous acres Not used as open space for three prior years Not in open space use Property primarily residential use By____________________________________________ Date_____________ American LegalNet, Inc. www.FormsWorkFlow.com