McHenry and Lake County Leasehold Tax Summary 2545 Black Crown Marsh.pdf

This is a leasehold tax summary document for the Illinois Department of Natural Resources related to agricultural farming services at Black Crown Marsh State Natural Area, located within Moraine Hills State Park. The document tracks tax obligations and acreage across McHenry and Lake Counties for the Black Crown Marsh property from 2022 through 2025. McHenry County Lease Number 2538, which encompasses 22 acres, shows annual tax assessments of $644.46 in 2022, $618.88 in 2023, $644.18 in 2024, and $728.12 in 2025. Lake County Lease Number 2545, comprising 69.1 acres, shows zero tax assessments across all four years. The document indicates that McHenry County Lease 2538 was combined with Lease 2545 under a new consolidated lease arrangement.

The tax data reflects the property's classification as a State Natural Area (SNA) and demonstrates the financial structure of the leasehold arrangement. The disparity in tax treatment between the two counties—with McHenry County incurring annual tax obligations while Lake County shows no tax liability—suggests different assessment methodologies or tax exemption provisions may apply based on county jurisdiction. The consolidation of the two lease numbers into a single leasehold agreement streamlines management of the combined 91.1 acres of farmland available for agricultural operations.