Full Text of SB2436 93rd General Assembly
SB2436 93RD GENERAL ASSEMBLY
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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 SB2436
Introduced 2/3/2004, by Denny Jacobs SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/3-40 |
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35 ILCS 200/4-20 |
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Amends the Property Tax Code. Provides for an annual stipend of $6,500 for
each supervisor of assessments to be paid by the State. Deletes current
provisions allowing a supervisor of assessments to receive additional
compensation based on performance. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB2436 |
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LRB093 17837 SJM 43518 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing
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| Sections 3-40 and 4-20 as follows:
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| (35 ILCS 200/3-40)
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| Sec. 3-40. Compensation of supervisors of assessments.
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| (a) A supervisor of assessments shall receive annual | 9 |
| compensation in an
amount fixed by the county board subject to | 10 |
| the following minimum amounts:
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| In counties with less than 14,000 inhabitants, not less | 12 |
| than $7,500;
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| In counties with 14,000 or more but less than 30,000 | 14 |
| inhabitants, not less
than $8,000;
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| In counties with 30,000 or more but less than 60,000 | 16 |
| inhabitants, not less
than $9,000;
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| In counties with 60,000 or more but less than 100,000 | 18 |
| inhabitants, not less
than $10,000;
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| In counties with 100,000 or more but less than 200,000 | 20 |
| inhabitants, not
less than $11,500;
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| In counties with 200,000 or more but less than 300,000 | 22 |
| inhabitants, not
less than $13,000;
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| In counties with 300,000 or more but less than | 24 |
| 1,000,000 inhabitants, not
less than $15,000.
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| For purposes of this subsection, the number of inhabitants | 26 |
| shall be
determined by the latest Federal decennial or special | 27 |
| census of the county.
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| (b) Elected supervisors of assessments who began a term of | 29 |
| office
before December 1, 1990 shall be compensated at the rate | 30 |
| of their base
salary. "Base salary" is the compensation paid | 31 |
| for their position before July
1, 1989.
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| (c) Elected supervisors of assessments beginning a term of |
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LRB093 17837 SJM 43518 b |
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| office
on or after December 1, 1990 shall, beginning December | 2 |
| 1, 1993, receive their
base salary plus at least 12% of base | 3 |
| salary.
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| (d) Any supervisor of assessments who has been presented a | 5 |
| Certified
Assessing
Evaluator Certificate by the International | 6 |
| Association of Assessing Officers
shall receive an additional | 7 |
| compensation of $500 per year to be paid out of
funds | 8 |
| appropriated to the Department.
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| (e) The salary set by the county board shall be paid in | 10 |
| equal monthly
installments out of the treasury of the county in | 11 |
| which he or she is appointed
or elected. If the Department has | 12 |
| determined that the total assessed value of
property in a | 13 |
| county, as equalized by the supervisor of assessments under
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| Section 9-210, is between 31 1/3% and 35 1/3% of the total fair | 15 |
| cash value of
property in the county, the State of Illinois | 16 |
| shall reimburse the county
monthly from the State treasury 50% | 17 |
| of the amount of salary the county paid to
the officer for the | 18 |
| preceding month.
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| (f) In addition to but separate and apart from the | 20 |
| compensation
otherwise provided in this Section, the | 21 |
| supervisor of assessments of each
county shall receive an | 22 |
| annual stipend of $6,500. The total amount
required for this | 23 |
| annual stipend shall be appropriated from the
General Revenue | 24 |
| Fund by
the
General Assembly to the
Department of Revenue. The | 25 |
| Department shall distribute the stipends in
annual lump sum | 26 |
| payments to the supervisor of assessment of each
county. This | 27 |
| annual stipend shall not affect any other
compensation provided | 28 |
| by law to be paid to supervisors of
assessment. No county board | 29 |
| may reduce or otherwise impair the
compensation payable from | 30 |
| county funds to the supervisor of
assessment of any county if | 31 |
| the reduction or impairment is the
result of his or her | 32 |
| receiving an annual stipend under this subsection.
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| (g) The county board shall provide necessary office space | 34 |
| for the
officer and pay
all necessary expenses of the office | 35 |
| out of the county treasury.
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| (h) Each supervisor of assessments may, with the advice and |
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| consent of
the
county
board, appoint necessary deputies and | 2 |
| clerks, their compensation to be fixed by
the county board and | 3 |
| paid by the county.
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| (Source: P.A. 86-482; 86-1475; 88-455.)
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| (35 ILCS 200/4-20)
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| (Text of Section before amendment by P.A. 93-643 ) | 7 |
| Sec. 4-20. Additional compensation based on performance. | 8 |
| Any assessor in
counties with less than 3,000,000 but more than | 9 |
| 50,000 inhabitants each
year may petition the Department to | 10 |
| receive additional compensation based on
performance. To | 11 |
| receive additional compensation, the official's assessment
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| jurisdiction must meet the following criteria:
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| (1) the median level of assessment must be no more than
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| 35 1/3% and no less than 31 1/3% of fair cash value of | 15 |
| property
in his or her assessment jurisdiction; and
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| (2) the coefficient of dispersion must not be greater | 17 |
| than 15%.
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| For purposes of this Section, "coefficient of dispersion" means | 19 |
| the average
deviation of all assessments from the median level. | 20 |
| The Department will
promulgate rules and regulations to | 21 |
| determine whether an assessor meets these
criteria.
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| Any assessor in a county of less than 50,000 inhabitants | 23 |
| may petition the
Department for consideration to receive | 24 |
| additional compensation each year
based on performance. In | 25 |
| order to receive the additional compensation, the
assessments | 26 |
| in the official's assessment jurisdiction must meet the | 27 |
| following
criteria: (i) the median level of assessments must be | 28 |
| no more than 35 1/3% and
no less than 31 1/3% of fair cash value | 29 |
| of property in his or her assessment
jurisdiction; and (ii) the | 30 |
| coefficient of dispersion must not be greater than
40% in 1994, | 31 |
| 38% in 1995, 36% in 1996, 34% in 1997, 32% in 1998, and 30% in
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| 1999 and every year thereafter.
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| Real estate transfer declarations used by the Department in | 34 |
| annual
sales-assessment ratio studies will be used to evaluate | 35 |
| applications for
additional compensation. The Department will |
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| audit other property to determine
if the sales-assessment ratio | 2 |
| study data is representative of the assessment
jurisdiction. If | 3 |
| the ratio study is found not representative, appraisals and
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| other information may be utilized. If the ratio study is | 5 |
| representative, upon
certification by the Department, the | 6 |
| assessor shall receive additional
compensation of $3,000 for | 7 |
| that year, to be paid out of funds appropriated to
the | 8 |
| Department.
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| As used in this Section, "assessor" means any township or | 10 |
| multi-township
assessor , or supervisor of assessments .
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| (Source: P.A. 88-455; incorporates 88-221; 88-670, eff. | 12 |
| 12-2-94.) | 13 |
| (Text of Section after amendment by P.A. 93-643 ) | 14 |
| Sec. 4-20. Additional compensation based on performance. | 15 |
| Any assessor in
counties with less than 3,000,000 but more than | 16 |
| 50,000 inhabitants each
year may petition the Department to | 17 |
| receive additional compensation based on
performance. To | 18 |
| receive additional compensation, the official's assessment
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| jurisdiction must meet the following criteria:
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| (1) the median level of assessment must be no more than
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| 35 1/3% and no less than 31 1/3% of fair cash value of | 22 |
| property
in his or her assessment jurisdiction; and
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| (2) the coefficient of dispersion must not be greater | 24 |
| than 15%.
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| For purposes of this Section, "coefficient of dispersion" means | 26 |
| the average
deviation of all assessments from the median level.
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| For purposes of this Section, the number of inhabitants shall | 28 |
| be determined
by the latest federal decennial census. When the | 29 |
| most
recent census shows an increase in inhabitants to over | 30 |
| 50,000 or a decrease
to 50,000 or fewer, then the
assessment | 31 |
| year used to compute the coefficient of dispersion and the most
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| recent year of the 3-year average level of assessments is the | 33 |
| year that
determines qualification for additional
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| compensation.
The Department will
promulgate rules and | 35 |
| regulations to determine whether an assessor meets these
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| criteria.
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| Any assessor in a county of 50,000 or fewer inhabitants may
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| petition the
Department for consideration to receive | 4 |
| additional compensation each year
based on performance. In | 5 |
| order to receive the additional compensation, the
assessments | 6 |
| in the official's assessment jurisdiction must meet the | 7 |
| following
criteria: (i) the median level of assessments must be | 8 |
| no more than 35 1/3% and
no less than 31 1/3% of fair cash value | 9 |
| of property in his or her assessment
jurisdiction; and (ii) the | 10 |
| coefficient of dispersion must not be greater than
40% in 1994, | 11 |
| 38% in 1995, 36% in 1996, 34% in 1997, 32% in 1998, and 30% in
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| 1999 and every year thereafter.
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| Real estate transfer declarations used by the Department in | 14 |
| annual
sales-assessment ratio studies will be used to evaluate | 15 |
| applications for
additional compensation. The Department will | 16 |
| audit other property to determine
if the sales-assessment ratio | 17 |
| study data is representative of the assessment
jurisdiction. If | 18 |
| the ratio study is found not representative, appraisals and
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| other information may be utilized. If the ratio study is | 20 |
| representative, upon
certification by the Department, the | 21 |
| assessor shall receive additional
compensation of $3,000 for | 22 |
| that year, to be paid out of funds appropriated to
the | 23 |
| Department.
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| As used in this Section, "assessor" means any township or | 25 |
| multi-township
assessor , or supervisor of assessments .
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| (Source: P.A. 93-643, eff. 6-1-04.)
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| Section 95. No acceleration or delay. Where this Act makes | 28 |
| changes in a
statute that is represented in this Act by text | 29 |
| that is not yet or no longer in
effect (for example, a Section | 30 |
| represented by multiple versions), the use of
that text does | 31 |
| not accelerate or delay the taking effect of (i) the changes
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| made by this Act or (ii) provisions derived from any other | 33 |
| Public Act.
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| Section 99. Effective date. This Act takes effect upon |
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SB2436 |
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LRB093 17837 SJM 43518 b |
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| becoming law. |
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