IL SB2160

Amends the Property Tax Code to provide property tax assessment relief for vegetative filter strips in counties with less than 3,000,000 inhabitants by valuing them at 1/6th of their productivity index equalized assessed value as cropland.

In counties with 3,000,000 or more inhabitants, vegetative filter strips are valued at the lesser of 16% of fair cash value of farmland or 90% of the 1983 average equalized assessed value per acre.

Requires vegetative filter strips to meet Natural Resources Conservation Service Technical Guide standards and contain vegetation with dense top growth, uniform ground cover, heavy fibrous root systems, and pesticide tolerance.

Establishes a certification process requiring county soil and water conservation districts to verify property qualifications and file uniform certified documents with the Chief County Assessment Officer.

Extends the repeal date of this assessment provision from December 31, 2016 to December 31, 2026.