Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
SB3159 • 2026
PROP TX-WOODED ACREAGE
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
PROP TX-WOODED ACREAGE
Filed with Secretary by Sen. Steve McClure
First Reading
Referred to Assignments
PROP TX-WOODED ACREAGE
Illinois General Assembly - Full Text of SB3159 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. Choose Language English Afrikaans Albanian Arabic Armenian Azerbaijani Basque Bengali Bosnian Catalan Croatian Czech Danish Dutch Esperanto Estonian Filipino Finnish French Galician Georgian German Greek Gujarati Haitian Creole Hausa Hawaiian Hebrew Hindi Hungarian Icelandic Indonesian Interlingua Interlingue Inuktitut Irish Italian Japanese Javanese Kannada Khmer Korean Latin Latvian Lithuanian Luxembourgish Macedonian Malagasy Malayalam Maltese Maori Marathi Myanmar Nepali Norwegian Odia Pashto Punjabi Romanian Russian Samoan Sango Sanskrit Sardinian Sindhi Sinhala Slovak Slovenian Somali Southern Sotho Spanish Sundanese Swahili Swedish Tamil Telugu Thai Tigrinya Tonga Turkish Ukrainian Urdu Vietnamese Welsh Xhosa Yiddish Yoruba Zulu Powered by Translate Close Illinois General Assembly Top Navigation Bar Translate Learn Select General Assembly Search the 104th General Assembly Enter search terms for legislation, members, committees, or schedules. ILGA.GOV LEGISLATION & LAWS Bills & Resolutions Public Acts Illinois Compiled Statutes Illinois Constitution Search Legislation Glossary Guide Reports & Inquiry Legislative Reports Special Reports FTP Site Legislator Lookup Capitol Complex Phone Numbers Rules & Regulations Illinois Register Administrative Rules Senate Members Schedules Committees Request for Remote Testimony Journals Transcripts Rules Audio/Video FOIA Information Senate Employment Opportunities Media Guidelines House Members Schedules Committees Submit testimony for House Committees Journals Transcripts Rules Audio/Video FOIA Information House Employment Opportunities Log In Mobile Top Bar Search the 104th General Assembly Enter keywords to search the Illinois General Assembly website. Full Text of SB3159 Home Legislation Full Text SB3159 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 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 SB3159 LRB104 19615 HLH 33064 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Property Tax Code is amended by changing 5 Section 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 9 the 2006 assessment year, then the property shall be assessed 10 by multiplying the current fair cash value of the property by 11 the transition percentage. The chief county assessment officer 12 shall determine the transition percentage for the property by 13 dividing (i) the property's 2006 equalized assessed value as 14 farmland by (ii) the 2006 fair cash value of the property. 15 (b) The wooded acreage shall continue to be assessed under 16 the provisions of this Section through December 31, 2029. 17 Beginning January 1, 2030, and for any assessment year 18 thereafter in which the property is transferred or no longer 19 qualifies as wooded acreage under Section 10-505, and the 20 property must be assessed as otherwise permitted by law 21 beginning the following assessment year. For purposes of this 22 Section, a transfer between spouses does not disqualify the 23 property from the preferential assessment treatment under this SB3159 - 2 - LRB104 19615 HLH 33064 b 1 Division for wooded acreage. 2 (Source: P.A. 100-834, eff. 1-1-19 .) Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn