Illinois SB 3159: EPA-SCHOOL BUS ZERO EMISSIONS

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB3159

Introduced 2/2/2026, by Sen. Steve McClure 

SYNOPSIS AS INTRODUCED:

35 ILCS 200/10-510

 Amends the Property Tax Code. Provides that the wooded acreage assessment shall continue through December 31, 2029 or through any year in which the property is transferred or no longer qualifies as wooded acreage.

LRB104 19615 HLH 33064 b

A BILL FOR

SB3159LRB104 19615 HLH 33064 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Property Tax Code is amended by changing 

5Section 10-510 as follows:

6 (35 ILCS 200/10-510)

7 Sec. 10-510. Assessment of wooded acreage. 

8 (a) If wooded acreage was classified as farmland during 

9the 2006 assessment year, then the property shall be assessed 

10by multiplying the current fair cash value of the property by 

11the transition percentage. The chief county assessment officer 

12shall determine the transition percentage for the property by 

13dividing (i) the property's 2006 equalized assessed value as 

14farmland by (ii) the 2006 fair cash value of the property.

15 (b) The wooded acreage shall continue to be assessed under 

16the provisions of this Section through December 31, 2029. 

17Beginning January 1, 2030, and for any assessment year 

18thereafter in which the property is transferred or no longer 

19qualifies as wooded acreage under Section 10-505, and the 

20property must be assessed as otherwise permitted by law 

21beginning the following assessment year. For purposes of this 

22Section, a transfer between spouses does not disqualify the 

23property from the preferential assessment treatment under this 

SB3159- 2 -LRB