A novel poly(ionic liquid) (PIL) coated magnetic nanoparticle was synthesized by distillation-precipitation-polymerization of 1-vinyl-3- ethyl imidazolium in the presence of surface modified magnetic nanoparticles. The resulting catalyst was used as magnetic heterogeneous base catalyst for the synthesis of 4H-benzo[b]pyrans in water. The separation of the catalyst from the reaction mixture was readily achieved by simple magnetic decantation and the catalyst could be easily recycled without appreciable loss of catalytic activity. Because of polymer layers coated the surface of the magnetic nanoparticles, the catalyst has a high loading level of ionic liquid.