Rep. Maura Hirschauer

Filed: 4/19/2023

 

 


 

 


 
10300HB2539ham001LRB103 00130 HLH 59668 a

1
AMENDMENT TO HOUSE BILL 2539

2    AMENDMENT NO. ______. Amend House Bill 2539 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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1    than 15%.
2For purposes of this Section, "coefficient of dispersion"
3means the average deviation of all assessments from the median
4level. For purposes of this Section, the number of inhabitants
5shall be determined by the latest federal decennial census.
6When the most recent census shows an increase in inhabitants
7to over 50,000 or a decrease to 50,000 or fewer, then the
8assessment year used to compute the coefficient of dispersion
9and the most recent year of the 3-year average level of
10assessments is the year that determines qualification for
11additional compensation. The Department will promulgate rules
12and regulations to determine whether an assessor meets these
13criteria.
14    Any assessor in a county of 50,000 or fewer inhabitants
15may petition the Department for consideration to receive
16additional compensation each year based on performance. In
17order to receive the additional compensation, the assessments
18in the official's assessment jurisdiction must meet the
19following criteria: (i) the median level of assessments must
20be no more than 35 1/3% and no less than 31 1/3% of fair cash
21value of property in his or her assessment jurisdiction; and
22(ii) the coefficient of dispersion must not be greater than
2340% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in
241998, and 30% in 1999 and every year thereafter.
25    Real estate transfer declarations used by the Department
26in annual sales-assessment ratio studies will be used to

 

 

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1evaluate applications for additional compensation. The
2Department will audit other property to determine if the
3sales-assessment ratio study data is representative of the
4assessment jurisdiction. If the ratio study is found not
5representative, appraisals and other information may be
6utilized. If the ratio study is representative, upon
7certification by the Department, the assessor shall receive
8additional compensation of $3,000 for that year, to be paid
9out of funds appropriated to the Department from the Personal
10Property Tax Replacement Fund.
11    For State fiscal years beginning on or after July 1, 2023,
12the Department shall remit to the applicable township or
13county the amount required for the additional compensation
14under this Section. That money shall be deposited by the
15township supervisor or county treasurer into a fund dedicated
16for that purpose. The township or county payroll clerk shall
17pay the bonus stipend to the assessor within 10 business days
18after those funds are deposited into the township or county
19fund. The bonus stipend shall not be considered part of the
20assessor's base compensation and must be remitted to the
21assessor in addition to the assessor's annual salary or
22compensation. Beginning July 1, 2023, the township or county
23shall be responsible for the State and federal income tax
24reporting and withholding and employer contributions under the
25Illinois Pension Code, if applicable, on the additional
26compensation under this Section.

 

 

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1    As used in this Section, "assessor" means any township or
2multi-township assessor, or supervisor of assessments.
3(Source: P.A. 97-72, eff. 7-1-11.)
 
4    Section 10. The Counties Code is amended by changing
5Sections 3-10007, 4-6001, 4-6002, 4-6003, 4-6004, and 4-8002
6as follows:
 
7    (55 ILCS 5/3-10007)  (from Ch. 34, par. 3-10007)
8    Sec. 3-10007. Annual stipend. In addition to all other
9compensation provided by law, every elected county treasurer,
10for additional duties mandated by State law, shall receive an
11annual stipend of (i) $5,000 if his or her term begins before
12December 1, 1998, (ii) $5,500 after December 1, 1998 and
13$6,500 after December 1, 1999 if his or her term begins on or
14after December 1, 1998 but before December 1, 2000, and (iii)
15$6,500 if his or her term begins December 1, 2000 or
16thereafter, to be annually appropriated from the Personal
17Property Tax Replacement Fund by the General Assembly to the
18Department of Revenue which shall distribute the awards as
19provided in this Section in annual lump sum payments to every
20elected county treasurer. This annual stipend shall not affect
21any other compensation provided by law to be paid to elected
22county treasurers. No county board may reduce or otherwise
23impair the compensation payable from county funds to an
24elected county treasurer if such reduction or impairment is

 

 

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1the result of his receiving an annual stipend under this
2Section.
3    For State fiscal years beginning on or after July 1, 2023,
4the Department shall remit to each county the amount required
5for the stipend under this Section. That money shall be
6deposited by the county treasurer into a fund dedicated for
7that purpose. The county payroll clerk shall pay the stipend
8to the treasurer within 10 business days after those funds are
9deposited into the county fund. The stipend shall not be
10considered part of the treasurer's base compensation and must
11be remitted to the treasurer in addition to the treasurer's
12annual salary or compensation. Beginning July 1, 2023, the
13county shall be responsible for the State and federal income
14tax reporting and withholding as well as the employer
15contributions under the Illinois Pension Code on the stipend
16under this Section.
17(Source: P.A. 97-72, eff. 7-1-11.)
 
18    (55 ILCS 5/4-6001)  (from Ch. 34, par. 4-6001)
19    Sec. 4-6001. Officers in counties of less than 2,000,000.
20    (a) In all counties of less than 2,000,000 inhabitants,
21the compensation of Coroners, County Treasurers, County
22Clerks, Recorders and Auditors shall be determined under this
23Section. The County Board in those counties shall fix the
24amount of the necessary clerk hire, stationery, fuel and other
25expenses of those officers. The compensation of those officers

 

 

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1shall be separate from the necessary clerk hire, stationery,
2fuel and other expenses, and such compensation (except for
3coroners in those counties with less than 2,000,000 population
4in which the coroner's compensation is set in accordance with
5Section 4-6002) shall be fixed within the following limits:
6    To each such officer in counties containing less than
714,000 inhabitants, not less than $13,500 per annum.
8    To each such officer in counties containing 14,000 or more
9inhabitants, but less than 30,000 inhabitants, not less than
10$14,500 per annum.
11    To each such officer in counties containing 30,000 or more
12inhabitants but less than 60,000 inhabitants, not less than
13$15,000 per annum.
14    To each such officer in counties containing 60,000 or more
15inhabitants but less than 100,000 inhabitants, not less than
16$15,000 per annum.
17    To each such officer in counties containing 100,000 or
18more inhabitants but less than 200,000 inhabitants, not less
19than $16,500 per annum.
20    To each such officer in counties containing 200,000 or
21more inhabitants but less than 300,000 inhabitants, not less
22than $18,000 per annum.
23    To each such officer in counties containing 300,000 or
24more inhabitants but less than 2,000,000 inhabitants, not less
25than $20,000 per annum.
26    (b) Those officers beginning a term of office before

 

 

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1December 1, 1990 shall be compensated at the rate of their base
2salary. "Base salary" is the compensation paid for each of
3those offices, respectively, before July 1, 1989.
4    (c) Those officers beginning a term of office on or after
5December 1, 1990 shall be compensated as follows:
6        (1) Beginning December 1, 1990, base salary plus at
7    least 3% of base salary.
8        (2) Beginning December 1, 1991, base salary plus at
9    least 6% of base salary.
10        (3) Beginning December 1, 1992, base salary plus at
11    least 9% of base salary.
12        (4) Beginning December 1, 1993, base salary plus at
13    least 12% of base salary.
14    (d) In addition to but separate and apart from the
15compensation provided in this Section, the county clerk of
16each county, the recorder of each county, and the chief clerk
17of each county board of election commissioners shall receive
18an award as follows:
19        (1) $4,500 per year after January 1, 1998;
20        (2) $5,500 per year after January 1, 1999; and
21        (3) $6,500 per year after January 1, 2000.
22The total amount required for such awards each year shall be
23appropriated by the General Assembly to the State Board of
24Elections which shall distribute the awards in annual lump sum
25payments to the several county clerks, recorders, and chief
26election clerks. Beginning December 1, 1990, this annual

 

 

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1award, and any other award or stipend paid out of State funds
2to county officers, shall not affect any other compensation
3provided by law to be paid to county officers.
4    (e) Beginning December 1, 1990, no county board may reduce
5or otherwise impair the compensation payable from county funds
6to a county officer if the reduction or impairment is the
7result of the county officer receiving an award or stipend
8payable from State funds.
9    (f) The compensation, necessary clerk hire, stationery,
10fuel and other expenses of the county auditor, as fixed by the
11county board, shall be paid by the county.
12    (g) The population of all counties for the purpose of
13fixing compensation, as herein provided, shall be based upon
14the last Federal census immediately previous to the election
15of the officer in question in each county.
16    (h) With respect to an auditor who takes office on or after
17the effective date of this amendatory Act of the 95th General
18Assembly, the auditor shall receive an annual stipend of
19$6,500 per year. The General Assembly shall appropriate the
20total amount required for the stipend each year from the
21Personal Property Tax Replacement Fund to the Department of
22Revenue, and the Department of Revenue shall distribute the
23awards in an annual lump sum payment to each county auditor.
24The stipend shall be in addition to, but separate and apart
25from, the compensation provided in this Section. No county
26board may reduce or otherwise impair the compensation payable

 

 

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1from county funds to the auditor if the reduction or
2impairment is the result of the auditor receiving an award or
3stipend pursuant to this subsection.
4    For State fiscal years beginning on or after July 1, 2023,
5the Department shall remit to each county the amount required
6for the stipend under this Section. That money shall be
7deposited by the county treasurer into a fund dedicated for
8that purpose. The county payroll clerk shall pay the stipend
9to the auditor within 10 business days after those funds are
10deposited into the county fund. The stipend shall not be
11considered part of the auditor's base compensation and must be
12remitted to the auditor in addition to the auditor's annual
13salary or compensation. Beginning July 1, 2023, the county
14shall be responsible for the State and federal income tax
15reporting and withholding as well as the employer
16contributions under the Illinois Pension Code on the stipend
17under this Section.
18(Source: P.A. 97-72, eff. 7-1-11.)
 
19    (55 ILCS 5/4-6002)  (from Ch. 34, par. 4-6002)
20    Sec. 4-6002. Coroners in counties of less than 2,000,000.
21    (a) The County Board, in all counties of less than
222,000,000 inhabitants, shall fix the compensation of Coroners
23within the limitations fixed by this Division, and shall
24appropriate for their necessary clerk hire, stationery, fuel,
25supplies, and other expenses. The compensation of the Coroner

 

 

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1shall be fixed separately from his necessary clerk hire,
2stationery, fuel and other expenses, and such compensation
3shall be fixed within the following limits:
4    To each Coroner in counties containing less than 5,000
5inhabitants, not less than $4,500 per annum.
6    To each Coroner in counties containing 5,000 or more
7inhabitants but less than 14,000 inhabitants, not less than
8$6,000 per annum.
9    To each Coroner in counties containing 14,000 or more
10inhabitants, but less than 30,000 inhabitants, not less than
11$9,000 per annum.
12    To each Coroner in counties containing 30,000 or more
13inhabitants, but less than 60,000 inhabitants, not less than
14$14,000 per annum.
15    To each Coroner in counties containing 60,000 or more
16inhabitants, but less than 100,000 inhabitants, not less than
17$15,000 per annum.
18    To each Coroner in counties containing 100,000 or more
19inhabitants, but less than 200,000 inhabitants, not less than
20$16,500 per annum.
21    To each Coroner in counties containing 200,000 or more
22inhabitants, but less than 300,000 inhabitants, not less than
23$18,000 per annum.
24    To each Coroner in counties containing 300,000 or more
25inhabitants, but less than 2,000,000 inhabitants, not less
26than $20,000 per annum.

 

 

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1    The population of all counties for the purpose of fixing
2compensation, as herein provided, shall be based upon the last
3Federal census immediately previous to the election of the
4Coroner in question in each county. This Section does not
5apply to a county which has abolished the elective office of
6coroner.
7    (b) Those coroners beginning a term of office on or after
8December 1, 1990 shall be compensated as follows:
9        (1) Beginning December 1, 1990, base salary plus at
10    least 3% of base salary.
11        (2) Beginning December 1, 1991, base salary plus at
12    least 6% of base salary.
13        (3) Beginning December 1, 1992, base salary plus at
14    least 9% of base salary.
15        (4) Beginning December 1, 1993, base salary plus at
16    least 12% of base salary.
17    "Base salary", as used in this subsection (b), means the
18salary in effect before July 1, 1989.
19    (c) In addition to, but separate and apart from, the
20compensation provided in this Section, subject to
21appropriation, the coroner of each county shall receive an
22annual stipend of $6,500 to be paid by the Illinois Department
23of Revenue out of the Personal Property Tax Replacement Fund
24if his or her term begins on or after December 1, 2000.
25    For State fiscal years beginning on or after July 1, 2023,
26the Department shall remit to each county the amount required

 

 

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1for the stipend under this subsection. That money shall be
2deposited by the county treasurer into a fund dedicated for
3that purpose. The county payroll clerk shall pay the stipend
4to the coroner within 10 business days after those funds are
5deposited into the county fund. The stipend shall not be
6considered part of the coroner's base compensation and must be
7remitted to the coroner in addition to the coroner's annual
8salary or compensation. Beginning July 1, 2023, the county
9shall be responsible for the State and federal income tax
10reporting and withholding as well as the employer
11contributions under the Illinois Pension Code on the stipend
12received under this subsection.
13(Source: P.A. 97-72, eff. 7-1-11.)
 
14    (55 ILCS 5/4-6003)  (from Ch. 34, par. 4-6003)
15    Sec. 4-6003. Compensation of sheriffs for certain expenses
16in counties of less than 2,000,000.
17    (a) The County Board, in all counties of less than
182,000,000 inhabitants, shall fix the compensation of sheriffs,
19with the amount of their necessary clerk hire, stationery,
20fuel and other expenses. The county shall supply the sheriff
21with all necessary uniforms, guns and ammunition. The
22compensation of each such officer shall be fixed separately
23from his necessary clerk hire, stationery, fuel and other
24expenses. Beginning immediately, no county with a population
25under 2,000,000 may reduce the rate of compensation of its

 

 

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1sheriff below the rate of compensation that it was actually
2paying to its sheriff on January 1, 2002 or the effective date
3of this amendatory Act of the 92nd General Assembly, whichever
4is greater.
5    (b) In addition to the requirement of subsection (a), the
6rate of compensation payable to the sheriff by the county
7shall not be less than the following:
8    To each such sheriff in counties containing less than
910,000 inhabitants, not less than $27,000 per annum.
10    To each such sheriff in counties containing 10,000 or more
11inhabitants but less than 20,000 inhabitants, not less than
12$31,000 per annum.
13    To each such sheriff in counties containing 20,000 or more
14inhabitants but less than 30,000 inhabitants, not less than
15$34,000 per annum.
16    To each such sheriff in counties containing 30,000 or more
17inhabitants but less than 60,000 inhabitants, not less than
18$37,000 per annum.
19    To each such sheriff in counties containing 60,000 or more
20inhabitants but less than 100,000 inhabitants, not less than
21$40,000 per annum.
22    To each such sheriff in counties containing 100,000 or
23more inhabitants but less than 2,000,000 inhabitants, not less
24than $43,000 per annum.
25    The population of each county for the purpose of fixing
26compensation as herein provided, shall be based upon the last

 

 

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1federal census immediately previous to the election of the
2sheriff in question in such county.
3    (c) (Blank).
4    (d) In addition to the salary provided for in subsections
5(a), (b), and (c), beginning December 1, 1998, subject to
6appropriation, each sheriff, for his or her additional duties
7imposed by other statutes or laws, shall receive an annual
8stipend to be paid by the Illinois Department of Revenue out of
9the Personal Property Tax Replacement Fund in the amount of
10$6,500.
11    For State fiscal years beginning on or after July 1, 2023,
12the Department shall remit to each county the amount required
13for the stipend under this subsection. That money shall be
14deposited by the county treasurer into a fund dedicated for
15that purpose. The county payroll clerk shall pay the stipend
16to the sheriff within 10 business days after those funds are
17deposited into the county fund. The stipend shall not be
18considered part of the sheriff's base compensation and must be
19remitted to the sheriff in addition to the sheriff's annual
20salary or compensation. Beginning July 1, 2023, the county
21shall be responsible for the State and federal income tax
22reporting and withholding as well as the employer
23contributions under the Illinois Pension Code on the stipend
24received under this subsection.
25    (e) No county board may reduce or otherwise impair the
26compensation payable from county funds to a sheriff if the

 

 

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1reduction or impairment is the result of the sheriff receiving
2an award or stipend payable from State funds.
3(Source: P.A. 97-72, eff. 7-1-11.)
 
4    (55 ILCS 5/4-8002)  (from Ch. 34, par. 4-8002)
5    Sec. 4-8002. Additional compensation of sheriff and
6recorder.
7    (a) In addition to any salary otherwise provided by law,
8beginning December 1, 1998, subject to appropriation, the
9sheriff of Cook County for his or her additional duties
10imposed by other statutes or laws shall receive an annual
11stipend to be paid by the Illinois Department of Revenue out of
12the Personal Property Tax Replacement Fund in the amount of
13$6,500. The county board shall not reduce or otherwise impair
14the compensation payable from county funds to the sheriff if
15the reduction or impairment is the result of the sheriff
16receiving a stipend payable from State funds.
17    For State fiscal years beginning on or after July 1, 2023,
18the Department shall remit to each county the amount required
19for the additional compensation under this Section. That money
20shall be deposited by the county treasurer into a fund
21dedicated for that purpose. The county payroll clerk shall pay
22the additional compensation to the sheriff within 10 business
23days after those funds are deposited into the county fund. The
24stipend shall not be considered part of the sheriff's base
25compensation and must be remitted to the sheriff in addition

 

 

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1to the sheriff's annual salary or compensation. Beginning July
21, 2023, the county shall be responsible for the State and
3federal income tax reporting and withholding as well as the
4employer contributions under the Illinois Pension Code on the
5compensation received from the Department under this Section.
6    (b) In addition to any salary otherwise provided by law,
7beginning December 1, 2000, subject to appropriation, the
8recorder of deeds of Cook County for his or her additional
9duties imposed by law shall receive an annual stipend to be
10paid by the State in an amount equal to the stipend paid to
11each recorder in other counties under subsection (d) of
12Section 4-6001 of this Code. The county board may not reduce or
13otherwise impair the compensation payable from county funds to
14the recorder of deeds if the reduction or impairment is the
15result of the recorder of deeds receiving a stipend payable
16from State funds.
17(Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11.)
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.".