103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2539

 

Introduced 2/15/2023, by Rep. Maura Hirschauer

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/4-20
55 ILCS 5/3-10007  from Ch. 34, par. 3-10007
55 ILCS 5/4-6001  from Ch. 34, par. 4-6001
55 ILCS 5/4-6002  from Ch. 34, par. 4-6002
55 ILCS 5/4-6003  from Ch. 34, par. 4-6003
55 ILCS 5/4-8002  from Ch. 34, par. 4-8002

    Amends the Property Tax Code. Provides that the Department of Revenue shall pay the assessor's additional compensation to the appropriate township or county, and the township or county shall pay the additional compensation to the assessor from those funds. Provides that the township or county shall be considered the assessor's employer for payroll purposes, including, but not limited to, State and federal income tax reporting and withholding and employer contributions under the Illinois Pension Code. Amends the Counties Code. In provisions concerning stipends paid to the county treasurer, auditor, coroner, and sheriff, provides that the Department of Revenue shall pay those stipends directly to the county, and the county shall pay the stipend to the official. Provides that the county shall be considered the assessor's employer for payroll purposes, including, but not limited to, State and federal income tax reporting and withholding and employer contributions under the Illinois Pension Code. Effective immediately.


LRB103 00130 HLH 45134 b

 

 

A BILL FOR

 

HB2539LRB103 00130 HLH 45134 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 4-20 as follows:
 
6    (35 ILCS 200/4-20)
7    Sec. 4-20. Additional compensation based on performance.
8Any assessor in counties with less than 3,000,000 but more
9than 50,000 inhabitants each year may petition the Department
10to receive additional compensation based on performance. To
11receive additional compensation, the official's assessment
12jurisdiction must meet the following criteria:
13        (1) the median level of assessment must be no more
14    than 35 1/3% and no less than 31 1/3% of fair cash value of
15    property in his or her assessment jurisdiction; and
16        (2) the coefficient of dispersion must not be greater
17    than 15%.
18For purposes of this Section, "coefficient of dispersion"
19means the average deviation of all assessments from the median
20level. For purposes of this Section, the number of inhabitants
21shall be determined by the latest federal decennial census.
22When the most recent census shows an increase in inhabitants
23to over 50,000 or a decrease to 50,000 or fewer, then the

 

 

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1assessment year used to compute the coefficient of dispersion
2and the most recent year of the 3-year average level of
3assessments is the year that determines qualification for
4additional compensation. The Department will promulgate rules
5and regulations to determine whether an assessor meets these
6criteria.
7    Any assessor in a county of 50,000 or fewer inhabitants
8may petition the Department for consideration to receive
9additional compensation each year based on performance. In
10order to receive the additional compensation, the assessments
11in the official's assessment jurisdiction must meet the
12following criteria: (i) the median level of assessments must
13be no more than 35 1/3% and no less than 31 1/3% of fair cash
14value of property in his or her assessment jurisdiction; and
15(ii) the coefficient of dispersion must not be greater than
1640% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in
171998, and 30% in 1999 and every year thereafter.
18    Real estate transfer declarations used by the Department
19in annual sales-assessment ratio studies will be used to
20evaluate applications for additional compensation. The
21Department will audit other property to determine if the
22sales-assessment ratio study data is representative of the
23assessment jurisdiction. If the ratio study is found not
24representative, appraisals and other information may be
25utilized. If the ratio study is representative, upon
26certification by the Department, the assessor shall receive

 

 

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1additional compensation of $3,000 for that year, to be paid
2out of funds appropriated to the Department from the Personal
3Property Tax Replacement Fund.
4    For State fiscal years beginning on or after July 1, 2023,
5the Department shall remit to the appropriate township or
6county the funds necessary to pay the additional compensation
7described in this Section, and the township or county shall
8pay the additional compensation to the assessor from those
9funds. The additional compensation shall not be considered
10part of the base compensation paid to the assessor and must be
11remitted to the assessor in addition to the assessor's annual
12salary or compensation. Beginning July 1, 2023, the township
13or county, as applicable, shall be considered the assessor's
14employer for payroll purposes with respect to the additional
15compensation described in this Section, including, but not
16limited to, for purposes of State and federal income tax
17reporting and withholding and employer contributions under the
18Illinois Pension Code on that additional compensation.
19    As used in this Section, "assessor" means any township or
20multi-township assessor, or supervisor of assessments.
21(Source: P.A. 97-72, eff. 7-1-11.)
 
22    Section 10. The Counties Code is amended by changing
23Sections 3-10007, 4-6001, 4-6002, 4-6003, and 4-8002 as
24follows:
 

 

 

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1    (55 ILCS 5/3-10007)  (from Ch. 34, par. 3-10007)
2    Sec. 3-10007. Annual stipend. In addition to all other
3compensation provided by law, every elected county treasurer,
4for additional duties mandated by State law, shall receive an
5annual stipend of (i) $5,000 if his or her term begins before
6December 1, 1998, (ii) $5,500 after December 1, 1998 and
7$6,500 after December 1, 1999 if his or her term begins on or
8after December 1, 1998 but before December 1, 2000, and (iii)
9$6,500 if his or her term begins December 1, 2000 or
10thereafter, to be annually appropriated from the Personal
11Property Tax Replacement Fund by the General Assembly to the
12Department of Revenue which shall distribute the awards in
13annual lump sum payments to every elected county treasurer.
14This annual stipend shall not affect any other compensation
15provided by law to be paid to elected county treasurers. No
16county board may reduce or otherwise impair the compensation
17payable from county funds to an elected county treasurer if
18such reduction or impairment is the result of his receiving an
19annual stipend under this Section.
20    For State fiscal years beginning on or after July 1, 2023,
21the Department shall remit to the appropriate county the
22amount required for the stipend, and the county shall pay the
23annual stipend to the county treasurer from those funds. The
24annual stipend shall not be considered part of the base
25compensation paid to the county treasurer and must be remitted
26to the county treasurer in addition to the treasurer's annual

 

 

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1salary or compensation. Beginning July 1, 2023, the county
2shall be considered the county treasurer's employer for
3payroll purposes with respect to the annual stipend described
4in this Section, including, but not limited to, for purposes
5of State and federal income tax reporting and withholding and
6employer contributions under the Illinois Pension Code on that
7stipend.
8(Source: P.A. 97-72, eff. 7-1-11.)
 
9    (55 ILCS 5/4-6001)  (from Ch. 34, par. 4-6001)
10    Sec. 4-6001. Officers in counties of less than 2,000,000.
11    (a) In all counties of less than 2,000,000 inhabitants,
12the compensation of Coroners, County Treasurers, County
13Clerks, Recorders and Auditors shall be determined under this
14Section. The County Board in those counties shall fix the
15amount of the necessary clerk hire, stationery, fuel and other
16expenses of those officers. The compensation of those officers
17shall be separate from the necessary clerk hire, stationery,
18fuel and other expenses, and such compensation (except for
19coroners in those counties with less than 2,000,000 population
20in which the coroner's compensation is set in accordance with
21Section 4-6002) shall be fixed within the following limits:
22    To each such officer in counties containing less than
2314,000 inhabitants, not less than $13,500 per annum.
24    To each such officer in counties containing 14,000 or more
25inhabitants, but less than 30,000 inhabitants, not less than

 

 

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1$14,500 per annum.
2    To each such officer in counties containing 30,000 or more
3inhabitants but less than 60,000 inhabitants, not less than
4$15,000 per annum.
5    To each such officer in counties containing 60,000 or more
6inhabitants but less than 100,000 inhabitants, not less than
7$15,000 per annum.
8    To each such officer in counties containing 100,000 or
9more inhabitants but less than 200,000 inhabitants, not less
10than $16,500 per annum.
11    To each such officer in counties containing 200,000 or
12more inhabitants but less than 300,000 inhabitants, not less
13than $18,000 per annum.
14    To each such officer in counties containing 300,000 or
15more inhabitants but less than 2,000,000 inhabitants, not less
16than $20,000 per annum.
17    (b) Those officers beginning a term of office before
18December 1, 1990 shall be compensated at the rate of their base
19salary. "Base salary" is the compensation paid for each of
20those offices, respectively, before July 1, 1989.
21    (c) Those officers beginning a term of office on or after
22December 1, 1990 shall be compensated as follows:
23        (1) Beginning December 1, 1990, base salary plus at
24    least 3% of base salary.
25        (2) Beginning December 1, 1991, base salary plus at
26    least 6% of base salary.

 

 

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1        (3) Beginning December 1, 1992, base salary plus at
2    least 9% of base salary.
3        (4) Beginning December 1, 1993, base salary plus at
4    least 12% of base salary.
5    (d) In addition to but separate and apart from the
6compensation provided in this Section, the county clerk of
7each county, the recorder of each county, and the chief clerk
8of each county board of election commissioners shall receive
9an award as follows:
10        (1) $4,500 per year after January 1, 1998;
11        (2) $5,500 per year after January 1, 1999; and
12        (3) $6,500 per year after January 1, 2000.
13The total amount required for such awards each year shall be
14appropriated by the General Assembly to the State Board of
15Elections which shall distribute the awards in annual lump sum
16payments to the several county clerks, recorders, and chief
17election clerks. Beginning December 1, 1990, this annual
18award, and any other award or stipend paid out of State funds
19to county officers, shall not affect any other compensation
20provided by law to be paid to county officers.
21    (e) Beginning December 1, 1990, no county board may reduce
22or otherwise impair the compensation payable from county funds
23to a county officer if the reduction or impairment is the
24result of the county officer receiving an award or stipend
25payable from State funds.
26    (f) The compensation, necessary clerk hire, stationery,

 

 

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1fuel and other expenses of the county auditor, as fixed by the
2county board, shall be paid by the county.
3    (g) The population of all counties for the purpose of
4fixing compensation, as herein provided, shall be based upon
5the last Federal census immediately previous to the election
6of the officer in question in each county.
7    (h) With respect to an auditor who takes office on or after
8the effective date of this amendatory Act of the 95th General
9Assembly, the auditor shall receive an annual stipend of
10$6,500 per year. The General Assembly shall appropriate the
11total amount required for the stipend each year from the
12Personal Property Tax Replacement Fund to the Department of
13Revenue, and, until the State fiscal year beginning on July 1,
142023, the Department of Revenue shall distribute the awards in
15an annual lump sum payment to each county auditor. For State
16fiscal years beginning on or after July 1, 2023, the
17Department shall remit to the appropriate county the amount
18required for the stipend, and the county shall pay the stipend
19to the auditor from those funds. The annual stipend shall not
20be considered part of the base compensation paid to the
21auditor and must be remitted to the auditor in addition to the
22auditor's annual salary or compensation. Beginning July 1,
232023, the county shall be considered the auditor's employer
24for payroll purposes with respect to the stipend described in
25this Section, including, but not limited to, for purposes of
26State and federal income tax reporting and withholding and

 

 

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1employer contributions under the Illinois Pension Code on that
2stipend. The stipend shall be in addition to, but separate and
3apart from, the compensation provided in this Section. No
4county board may reduce or otherwise impair the compensation
5payable from county funds to the auditor if the reduction or
6impairment is the result of the auditor receiving an award or
7stipend pursuant to this subsection.
8(Source: P.A. 97-72, eff. 7-1-11.)
 
9    (55 ILCS 5/4-6002)  (from Ch. 34, par. 4-6002)
10    Sec. 4-6002. Coroners in counties of less than 2,000,000.
11    (a) The County Board, in all counties of less than
122,000,000 inhabitants, shall fix the compensation of Coroners
13within the limitations fixed by this Division, and shall
14appropriate for their necessary clerk hire, stationery, fuel,
15supplies, and other expenses. The compensation of the Coroner
16shall be fixed separately from his necessary clerk hire,
17stationery, fuel and other expenses, and such compensation
18shall be fixed within the following limits:
19    To each Coroner in counties containing less than 5,000
20inhabitants, not less than $4,500 per annum.
21    To each Coroner in counties containing 5,000 or more
22inhabitants but less than 14,000 inhabitants, not less than
23$6,000 per annum.
24    To each Coroner in counties containing 14,000 or more
25inhabitants, but less than 30,000 inhabitants, not less than

 

 

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1$9,000 per annum.
2    To each Coroner in counties containing 30,000 or more
3inhabitants, but less than 60,000 inhabitants, not less than
4$14,000 per annum.
5    To each Coroner in counties containing 60,000 or more
6inhabitants, but less than 100,000 inhabitants, not less than
7$15,000 per annum.
8    To each Coroner in counties containing 100,000 or more
9inhabitants, but less than 200,000 inhabitants, not less than
10$16,500 per annum.
11    To each Coroner in counties containing 200,000 or more
12inhabitants, but less than 300,000 inhabitants, not less than
13$18,000 per annum.
14    To each Coroner in counties containing 300,000 or more
15inhabitants, but less than 2,000,000 inhabitants, not less
16than $20,000 per annum.
17    The population of all counties for the purpose of fixing
18compensation, as herein provided, shall be based upon the last
19Federal census immediately previous to the election of the
20Coroner in question in each county. This Section does not
21apply to a county which has abolished the elective office of
22coroner.
23    (b) Those coroners beginning a term of office on or after
24December 1, 1990 shall be compensated as follows:
25        (1) Beginning December 1, 1990, base salary plus at
26    least 3% of base salary.

 

 

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1        (2) Beginning December 1, 1991, base salary plus at
2    least 6% of base salary.
3        (3) Beginning December 1, 1992, base salary plus at
4    least 9% of base salary.
5        (4) Beginning December 1, 1993, base salary plus at
6    least 12% of base salary.
7    "Base salary", as used in this subsection (b), means the
8salary in effect before July 1, 1989.
9    (c) In addition to, but separate and apart from, the
10compensation provided in this Section, subject to
11appropriation, the coroner of each county shall receive an
12annual stipend of $6,500 to be paid by the Illinois Department
13of Revenue out of the Personal Property Tax Replacement Fund
14if his or her term begins on or after December 1, 2000. For
15State fiscal years beginning on or after July 1, 2023, the
16Department shall remit to the appropriate county the amount
17required for the stipend, and the county shall pay the stipend
18to the coroner from those funds. The funds remitted shall not
19be considered part of the base compensation paid to the
20coroner and must be remitted to the coroner in addition to the
21coroner's annual salary or compensation. Beginning July 1,
222023, the county shall be considered the coroner's employer
23for payroll purposes with respect to the stipend described in
24this Section, including, but not limited to, for purposes of
25State and federal income tax reporting and withholding and
26employer contributions under the Illinois Pension Code on that

 

 

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1compensation.
2(Source: P.A. 97-72, eff. 7-1-11.)
 
3    (55 ILCS 5/4-6003)  (from Ch. 34, par. 4-6003)
4    Sec. 4-6003. Compensation of sheriffs for certain expenses
5in counties of less than 2,000,000.
6    (a) The County Board, in all counties of less than
72,000,000 inhabitants, shall fix the compensation of sheriffs,
8with the amount of their necessary clerk hire, stationery,
9fuel and other expenses. The county shall supply the sheriff
10with all necessary uniforms, guns and ammunition. The
11compensation of each such officer shall be fixed separately
12from his necessary clerk hire, stationery, fuel and other
13expenses. Beginning immediately, no county with a population
14under 2,000,000 may reduce the rate of compensation of its
15sheriff below the rate of compensation that it was actually
16paying to its sheriff on January 1, 2002 or the effective date
17of this amendatory Act of the 92nd General Assembly, whichever
18is greater.
19    (b) In addition to the requirement of subsection (a), the
20rate of compensation payable to the sheriff by the county
21shall not be less than the following:
22    To each such sheriff in counties containing less than
2310,000 inhabitants, not less than $27,000 per annum.
24    To each such sheriff in counties containing 10,000 or more
25inhabitants but less than 20,000 inhabitants, not less than

 

 

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1$31,000 per annum.
2    To each such sheriff in counties containing 20,000 or more
3inhabitants but less than 30,000 inhabitants, not less than
4$34,000 per annum.
5    To each such sheriff in counties containing 30,000 or more
6inhabitants but less than 60,000 inhabitants, not less than
7$37,000 per annum.
8    To each such sheriff in counties containing 60,000 or more
9inhabitants but less than 100,000 inhabitants, not less than
10$40,000 per annum.
11    To each such sheriff in counties containing 100,000 or
12more inhabitants but less than 2,000,000 inhabitants, not less
13than $43,000 per annum.
14    The population of each county for the purpose of fixing
15compensation as herein provided, shall be based upon the last
16federal census immediately previous to the election of the
17sheriff in question in such county.
18    (c) (Blank).
19    (d) In addition to the salary provided for in subsections
20(a), (b), and (c), beginning December 1, 1998, subject to
21appropriation, each sheriff, for his or her additional duties
22imposed by other statutes or laws, shall receive an annual
23stipend to be paid by the Illinois Department of Revenue out of
24the Personal Property Tax Replacement Fund in the amount of
25$6,500. For State fiscal years beginning on or after July 1,
262023, the Department shall remit to the appropriate county the

 

 

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1amount required for the stipend, and the county shall pay the
2stipend to the sheriff from those funds. The stipend shall not
3be considered part of the base compensation paid to the
4sheriff and must be remitted to the sheriff in addition to the
5sheriff's annual salary or compensation. Beginning July 1,
62023, the county shall be considered the sheriff's employer
7for payroll purposes with respect to the stipend described in
8this Section, including, but not limited to, for purposes of
9State and federal income tax reporting and withholding and
10employer contributions under the Illinois Pension Code on that
11compensation.
12    (e) No county board may reduce or otherwise impair the
13compensation payable from county funds to a sheriff if the
14reduction or impairment is the result of the sheriff receiving
15an award or stipend payable from State funds.
16(Source: P.A. 97-72, eff. 7-1-11.)
 
17    (55 ILCS 5/4-8002)  (from Ch. 34, par. 4-8002)
18    Sec. 4-8002. Additional compensation of sheriff and
19recorder.
20    (a) In addition to any salary otherwise provided by law,
21beginning December 1, 1998, subject to appropriation, the
22sheriff of Cook County for his or her additional duties
23imposed by other statutes or laws shall receive an annual
24stipend to be paid by the Illinois Department of Revenue out of
25the Personal Property Tax Replacement Fund in the amount of

 

 

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1$6,500. The county board shall not reduce or otherwise impair
2the compensation payable from county funds to the sheriff if
3the reduction or impairment is the result of the sheriff
4receiving a stipend payable from State funds. For State fiscal
5years beginning on or after July 1, 2023, the Department shall
6remit to the appropriate county the amount required for the
7stipend, and the county shall pay the stipend to the sheriff
8from those funds. The stipend shall not be considered part of
9the base compensation paid to the sheriff and must be remitted
10to the sheriff in addition to the sheriff's annual salary or
11compensation. Beginning July 1, 2023, the county shall be
12considered the sheriff's employer for payroll purposes with
13respect to the stipend described in this Section, including,
14but not limited to, for purposes of State and federal income
15tax reporting and withholding and employer contributions under
16the Illinois Pension Code on that stipend.
17    (b) In addition to any salary otherwise provided by law,
18beginning December 1, 2000, subject to appropriation, the
19recorder of deeds of Cook County for his or her additional
20duties imposed by law shall receive an annual stipend to be
21paid by the State in an amount equal to the stipend paid to
22each recorder in other counties under subsection (d) of
23Section 4-6001 of this Code. The county board may not reduce or
24otherwise impair the compensation payable from county funds to
25the recorder of deeds if the reduction or impairment is the
26result of the recorder of deeds receiving a stipend payable

 

 

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1from State funds.
2(Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11.)
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.