2025 Farmland Questionnaire/Affidavit Available Shortly
A reminder for the 2025 Farmland Questionnaire/Affidavit for Cook County should be sent out by the Cook County Assessor shortly. The filing deadline date is January 31, 2025. The Questionnaire/Affidavit must be completed online, paper copies will not be accepted.
The 2025 Farmland Questionnaire/Affidavit is available here.
Cook County assesses a property according to its "Assessment Class" as defined under the Cook County Code of Ordinances. (see Art. II - Chapter 74 Sec. 74-63) If the real estate is used as a "farm", it will be classified as a Class 2 property. Currently, Class 2-39 real estate is defined as "Non-equalized land under agricultural use, valued at farm pricing". An improvement on real estate used as a "farm" can receive a Class 2-24 defined as a "Farm Building".
In determining whether real estate meets the definition of a "farm" under the Cook County Code of Ordinances, the CCAO uses the definition of a "Farm" found in the Illinois Property Tax Code. 35 ILCS 200/1-60 Farm. Section 1-60. In addition, the CCAO follows the guidance of the Illinois Department of Revenue in classifying and assessing farmland. Publication 122 – Instructions for Farmland Assessments - is published annually and contains important information regarding specific situations pertaining to types of land and improvements to the land. A recent copy of Publication 122 can be downloaded here. Also, you can access the CCAO Farmland Eligibility Bulletin here.
In order for a "farm", as defined in Section 1-60 of the Property Code, to receive farmland pricing for the requested year, it must have been farmed for the two (2) preceding years. See 30 ILCS 200/10-110. Further, the property must be used for farming in the year the owner is seeking the class change to farmland status.
Applying for a class change to preferential farmland assessment:
- Complete the Class Change/Farmland Application by January 31.
- Upload your documentation to establish your farming activities for the current year and the two preceding years. See list below of required documentation.
- Once your application is submitted, you should receive a confirmation from the CCAO that the application is under review. Once the review is completed, you should receive notification from the CCAO that your class change to farmland has been approved/rejected.
Required Documentation:
- Any tax forms or documents filed with federal, state, or local government entities showing the income, if any, derived from farming activities.
- Any insurance policies covering farm related activities.
- Dated, color photos of any farming operation(s) you are using as a basis for your request for a class change.
- Any leases, rental agreement or other documentation supporting your farming operation(s).
- Any contracts, sales agreements and/or other documentation supporting your farming operation for the current year and prior two years of operation.
- Invoices for seed, crop yield reports, livestock records, soil sampling, etc.
Additional information available here.
Cook County Farm Bureau has worked with the Cook County Assessor’s Office to revise and modernize the annual farmland affidavit. In addition, Farm Bureau has also worked to ensure that the information regarding the special tax designation process is readily available to farmers seeking the designation.