HB2539 EngrossedLRB103 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 applicable township or
6county the amount required for the additional compensation
7under this Section. That money shall be deposited by the
8township supervisor or county treasurer into a fund dedicated
9for that purpose. The township or county payroll clerk shall
10pay the bonus stipend to the assessor within 10 business days
11after those funds are deposited into the township or county
12fund. The bonus stipend shall not be considered part of the
13assessor's base compensation and must be remitted to the
14assessor in addition to the assessor's annual salary or
15compensation. Beginning July 1, 2023, the township or county
16shall be responsible for the State and federal income tax
17reporting and withholding and employer contributions under the
18Illinois Pension Code, if applicable, on the additional
19compensation under this Section.
20    As used in this Section, "assessor" means any township or
21multi-township assessor, or supervisor of assessments.
22(Source: P.A. 97-72, eff. 7-1-11.)
 
23    Section 10. The Counties Code is amended by changing
24Sections 3-10007, 4-6001, 4-6002, 4-6003, and 4-8002 as
25follows:
 

 

 

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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 as
13provided in this Section in annual lump sum payments to every
14elected county treasurer. This annual stipend shall not affect
15any other compensation provided by law to be paid to elected
16county treasurers. No county board may reduce or otherwise
17impair the compensation payable from county funds to an
18elected county treasurer if such reduction or impairment is
19the result of his receiving an annual stipend under this
20Section.
21    For State fiscal years beginning on or after July 1, 2023,
22the Department shall remit to each county the amount required
23for the stipend under this Section. That money shall be
24deposited by the county treasurer into a fund dedicated for
25that purpose. The county payroll clerk shall pay the stipend

 

 

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1to the treasurer within 10 business days after those funds are
2deposited into the county fund. The stipend shall not be
3considered part of the treasurer's base compensation and must
4be remitted to the treasurer in addition to the treasurer's
5annual salary or compensation. Beginning July 1, 2023, the
6county shall be responsible for the State and federal income
7tax reporting and withholding as well as the employer
8contributions under the Illinois Pension Code on the stipend
9under this Section.
10(Source: P.A. 97-72, eff. 7-1-11.)
 
11    (55 ILCS 5/4-6001)  (from Ch. 34, par. 4-6001)
12    Sec. 4-6001. Officers in counties of less than 2,000,000.
13    (a) In all counties of less than 2,000,000 inhabitants,
14the compensation of Coroners, County Treasurers, County
15Clerks, Recorders and Auditors shall be determined under this
16Section. The County Board in those counties shall fix the
17amount of the necessary clerk hire, stationery, fuel and other
18expenses of those officers. The compensation of those officers
19shall be separate from the necessary clerk hire, stationery,
20fuel and other expenses, and such compensation (except for
21coroners in those counties with less than 2,000,000 population
22in which the coroner's compensation is set in accordance with
23Section 4-6002) shall be fixed within the following limits:
24    To each such officer in counties containing less than
2514,000 inhabitants, not less than $13,500 per annum.

 

 

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1    To each such officer in counties containing 14,000 or more
2inhabitants, but less than 30,000 inhabitants, not less than
3$14,500 per annum.
4    To each such officer in counties containing 30,000 or more
5inhabitants but less than 60,000 inhabitants, not less than
6$15,000 per annum.
7    To each such officer in counties containing 60,000 or more
8inhabitants but less than 100,000 inhabitants, not less than
9$15,000 per annum.
10    To each such officer in counties containing 100,000 or
11more inhabitants but less than 200,000 inhabitants, not less
12than $16,500 per annum.
13    To each such officer in counties containing 200,000 or
14more inhabitants but less than 300,000 inhabitants, not less
15than $18,000 per annum.
16    To each such officer in counties containing 300,000 or
17more inhabitants but less than 2,000,000 inhabitants, not less
18than $20,000 per annum.
19    (b) Those officers beginning a term of office before
20December 1, 1990 shall be compensated at the rate of their base
21salary. "Base salary" is the compensation paid for each of
22those offices, respectively, before July 1, 1989.
23    (c) Those officers 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    (d) In addition to but separate and apart from the
8compensation provided in this Section, the county clerk of
9each county, the recorder of each county, and the chief clerk
10of each county board of election commissioners shall receive
11an award as follows:
12        (1) $4,500 per year after January 1, 1998;
13        (2) $5,500 per year after January 1, 1999; and
14        (3) $6,500 per year after January 1, 2000.
15The total amount required for such awards each year shall be
16appropriated by the General Assembly to the State Board of
17Elections which shall distribute the awards in annual lump sum
18payments to the several county clerks, recorders, and chief
19election clerks. Beginning December 1, 1990, this annual
20award, and any other award or stipend paid out of State funds
21to county officers, shall not affect any other compensation
22provided by law to be paid to county officers.
23    (e) Beginning December 1, 1990, no county board may reduce
24or otherwise impair the compensation payable from county funds
25to a county officer if the reduction or impairment is the
26result of the county officer receiving an award or stipend

 

 

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1payable from State funds.
2    (f) The compensation, necessary clerk hire, stationery,
3fuel and other expenses of the county auditor, as fixed by the
4county board, shall be paid by the county.
5    (g) The population of all counties for the purpose of
6fixing compensation, as herein provided, shall be based upon
7the last Federal census immediately previous to the election
8of the officer in question in each county.
9    (h) With respect to an auditor who takes office on or after
10the effective date of this amendatory Act of the 95th General
11Assembly, the auditor shall receive an annual stipend of
12$6,500 per year. The General Assembly shall appropriate the
13total amount required for the stipend each year from the
14Personal Property Tax Replacement Fund to the Department of
15Revenue, and the Department of Revenue shall distribute the
16awards in an annual lump sum payment to each county auditor.
17The stipend shall be in addition to, but separate and apart
18from, the compensation provided in this Section. No county
19board may reduce or otherwise impair the compensation payable
20from county funds to the auditor if the reduction or
21impairment is the result of the auditor receiving an award or
22stipend pursuant to this subsection.
23    For State fiscal years beginning on or after July 1, 2023,
24the Department shall remit to each county the amount required
25for the stipend under this Section. That money shall be
26deposited by the county treasurer into a fund dedicated for

 

 

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1that purpose. The county payroll clerk shall pay the stipend
2to the auditor within 10 business days after those funds are
3deposited into the county fund. The stipend shall not be
4considered part of the auditor's base compensation and must be
5remitted to the auditor in addition to the auditor's annual
6salary or compensation. Beginning July 1, 2023, the county
7shall be responsible for the State and federal income tax
8reporting and withholding as well as the employer
9contributions under the Illinois Pension Code on the stipend
10under this Section.
11(Source: P.A. 97-72, eff. 7-1-11.)
 
12    (55 ILCS 5/4-6002)  (from Ch. 34, par. 4-6002)
13    Sec. 4-6002. Coroners in counties of less than 2,000,000.
14    (a) The County Board, in all counties of less than
152,000,000 inhabitants, shall fix the compensation of Coroners
16within the limitations fixed by this Division, and shall
17appropriate for their necessary clerk hire, stationery, fuel,
18supplies, and other expenses. The compensation of the Coroner
19shall be fixed separately from his necessary clerk hire,
20stationery, fuel and other expenses, and such compensation
21shall be fixed within the following limits:
22    To each Coroner in counties containing less than 5,000
23inhabitants, not less than $4,500 per annum.
24    To each Coroner in counties containing 5,000 or more
25inhabitants but less than 14,000 inhabitants, not less than

 

 

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

 

 

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1December 1, 1990 shall be compensated as follows:
2        (1) Beginning December 1, 1990, base salary plus at
3    least 3% of base salary.
4        (2) Beginning December 1, 1991, base salary plus at
5    least 6% of base salary.
6        (3) Beginning December 1, 1992, base salary plus at
7    least 9% of base salary.
8        (4) Beginning December 1, 1993, base salary plus at
9    least 12% of base salary.
10    "Base salary", as used in this subsection (b), means the
11salary in effect before July 1, 1989.
12    (c) In addition to, but separate and apart from, the
13compensation provided in this Section, subject to
14appropriation, the coroner of each county shall receive an
15annual stipend of $6,500 to be paid by the Illinois Department
16of Revenue out of the Personal Property Tax Replacement Fund
17if his or her term begins on or after December 1, 2000.
18    For State fiscal years beginning on or after July 1, 2023,
19the Department shall remit to each county the amount required
20for the stipend under this subsection. That money shall be
21deposited by the county treasurer into a fund dedicated for
22that purpose. The county payroll clerk shall pay the stipend
23to the coroner within 10 business days after those funds are
24deposited into the county fund. The stipend shall not be
25considered part of the coroner's base compensation and must be
26remitted to the coroner in addition to the coroner's annual

 

 

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1salary or compensation. Beginning July 1, 2023, the county
2shall be responsible for the State and federal income tax
3reporting and withholding as well as the employer
4contributions under the Illinois Pension Code on the stipend
5received under this subsection.
6(Source: P.A. 97-72, eff. 7-1-11.)
 
7    (55 ILCS 5/4-6003)  (from Ch. 34, par. 4-6003)
8    Sec. 4-6003. Compensation of sheriffs for certain expenses
9in counties of less than 2,000,000.
10    (a) The County Board, in all counties of less than
112,000,000 inhabitants, shall fix the compensation of sheriffs,
12with the amount of their necessary clerk hire, stationery,
13fuel and other expenses. The county shall supply the sheriff
14with all necessary uniforms, guns and ammunition. The
15compensation of each such officer shall be fixed separately
16from his necessary clerk hire, stationery, fuel and other
17expenses. Beginning immediately, no county with a population
18under 2,000,000 may reduce the rate of compensation of its
19sheriff below the rate of compensation that it was actually
20paying to its sheriff on January 1, 2002 or the effective date
21of this amendatory Act of the 92nd General Assembly, whichever
22is greater.
23    (b) In addition to the requirement of subsection (a), the
24rate of compensation payable to the sheriff by the county
25shall not be less than the following:

 

 

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1    To each such sheriff in counties containing less than
210,000 inhabitants, not less than $27,000 per annum.
3    To each such sheriff in counties containing 10,000 or more
4inhabitants but less than 20,000 inhabitants, not less than
5$31,000 per annum.
6    To each such sheriff in counties containing 20,000 or more
7inhabitants but less than 30,000 inhabitants, not less than
8$34,000 per annum.
9    To each such sheriff in counties containing 30,000 or more
10inhabitants but less than 60,000 inhabitants, not less than
11$37,000 per annum.
12    To each such sheriff in counties containing 60,000 or more
13inhabitants but less than 100,000 inhabitants, not less than
14$40,000 per annum.
15    To each such sheriff in counties containing 100,000 or
16more inhabitants but less than 2,000,000 inhabitants, not less
17than $43,000 per annum.
18    The population of each county for the purpose of fixing
19compensation as herein provided, shall be based upon the last
20federal census immediately previous to the election of the
21sheriff in question in such county.
22    (c) (Blank).
23    (d) In addition to the salary provided for in subsections
24(a), (b), and (c), beginning December 1, 1998, subject to
25appropriation, each sheriff, for his or her additional duties
26imposed by other statutes or laws, shall receive an annual

 

 

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1stipend to be paid by the Illinois Department of Revenue out of
2the Personal Property Tax Replacement Fund in the amount of
3$6,500.
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 subsection. 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 sheriff within 10 business days after those funds are
10deposited into the county fund. The stipend shall not be
11considered part of the sheriff's base compensation and must be
12remitted to the sheriff in addition to the sheriff'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
17received under this subsection.
18    (e) No county board may reduce or otherwise impair the
19compensation payable from county funds to a sheriff if the
20reduction or impairment is the result of the sheriff receiving
21an award or stipend payable from State funds.
22(Source: P.A. 97-72, eff. 7-1-11.)
 
23    (55 ILCS 5/4-8002)  (from Ch. 34, par. 4-8002)
24    Sec. 4-8002. Additional compensation of sheriff and
25recorder.

 

 

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1    (a) In addition to any salary otherwise provided by law,
2beginning December 1, 1998, subject to appropriation, the
3sheriff of Cook County for his or her additional duties
4imposed by other statutes or laws shall receive an annual
5stipend to be paid by the Illinois Department of Revenue out of
6the Personal Property Tax Replacement Fund in the amount of
7$6,500. The county board shall not reduce or otherwise impair
8the compensation payable from county funds to the sheriff if
9the reduction or impairment is the result of the sheriff
10receiving a stipend payable from State funds.
11    For State fiscal years beginning on or after July 1, 2023,
12the Department shall remit to each county the amount required
13for the additional compensation under this Section. That money
14shall be deposited by the county treasurer into a fund
15dedicated for that purpose. The county payroll clerk shall pay
16the additional compensation to the sheriff within 10 business
17days after those funds are deposited into the county fund. The
18stipend shall not be considered part of the sheriff's base
19compensation and must be remitted to the sheriff in addition
20to the sheriff's annual salary or compensation. Beginning July
211, 2023, the county shall be responsible for the State and
22federal income tax reporting and withholding as well as the
23employer contributions under the Illinois Pension Code on the
24compensation received from the Department under this Section.
25    (b) In addition to any salary otherwise provided by law,
26beginning December 1, 2000, subject to appropriation, the

 

 

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1recorder of deeds of Cook County for his or her additional
2duties imposed by law shall receive an annual stipend to be
3paid by the State in an amount equal to the stipend paid to
4each recorder in other counties under subsection (d) of
5Section 4-6001 of this Code. The county board may not reduce or
6otherwise impair the compensation payable from county funds to
7the recorder of deeds if the reduction or impairment is the
8result of the recorder of deeds receiving a stipend payable
9from State funds.
10(Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11.)
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.