HB2539 EnrolledLRB103 00130 HLH 45134 b HB2539 Enrolled LRB103 00130 HLH 45134 b
HB2539 Enrolled LRB103 00130 HLH 45134 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Section 4-20 as follows:
6 (35 ILCS 200/4-20)
7 Sec. 4-20. Additional compensation based on performance.
8 Any assessor in counties with less than 3,000,000 but more
9 than 50,000 inhabitants each year may petition the Department
10 to receive additional compensation based on performance. To
11 receive additional compensation, the official's assessment
12 jurisdiction 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%.
18 For purposes of this Section, "coefficient of dispersion"
19 means the average deviation of all assessments from the median
20 level. For purposes of this Section, the number of inhabitants
21 shall be determined by the latest federal decennial census.
22 When the most recent census shows an increase in inhabitants
23 to over 50,000 or a decrease to 50,000 or fewer, then the
HB2539 Enrolled LRB103 00130 HLH 45134 b
HB2539 Enrolled- 2 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 2 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 2 - LRB103 00130 HLH 45134 b
1 assessment year used to compute the coefficient of dispersion
2 and the most recent year of the 3-year average level of
3 assessments is the year that determines qualification for
4 additional compensation. The Department will promulgate rules
5 and regulations to determine whether an assessor meets these
6 criteria.
7 Any assessor in a county of 50,000 or fewer inhabitants
8 may petition the Department for consideration to receive
9 additional compensation each year based on performance. In
10 order to receive the additional compensation, the assessments
11 in the official's assessment jurisdiction must meet the
12 following criteria: (i) the median level of assessments must
13 be no more than 35 1/3% and no less than 31 1/3% of fair cash
14 value of property in his or her assessment jurisdiction; and
15 (ii) the coefficient of dispersion must not be greater than
16 40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in
17 1998, and 30% in 1999 and every year thereafter.
18 Real estate transfer declarations used by the Department
19 in annual sales-assessment ratio studies will be used to
20 evaluate applications for additional compensation. The
21 Department will audit other property to determine if the
22 sales-assessment ratio study data is representative of the
23 assessment jurisdiction. If the ratio study is found not
24 representative, appraisals and other information may be
25 utilized. If the ratio study is representative, upon
26 certification by the Department, the assessor shall receive
HB2539 Enrolled - 2 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 3 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 3 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 3 - LRB103 00130 HLH 45134 b
1 additional compensation of $3,000 for that year, to be paid
2 out of funds appropriated to the Department from the Personal
3 Property Tax Replacement Fund.
4 For State fiscal years beginning on or after July 1, 2023,
5 the Department shall remit to the applicable township or
6 county the amount required for the additional compensation
7 under this Section. That money shall be deposited by the
8 township supervisor or county treasurer into a fund dedicated
9 for that purpose. The township or county payroll clerk shall
10 pay the bonus stipend to the assessor within 10 business days
11 after those funds are deposited into the township or county
12 fund. The bonus stipend shall not be considered part of the
13 assessor's base compensation and must be remitted to the
14 assessor in addition to the assessor's annual salary or
15 compensation. Beginning July 1, 2023, the township or county
16 shall be responsible for the State and federal income tax
17 reporting and withholding and employer contributions under the
18 Illinois Pension Code, if applicable, on the additional
19 compensation under this Section.
20 As used in this Section, "assessor" means any township or
21 multi-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
24 Sections 3-10007, 4-6001, 4-6002, 4-6003, and 4-8002 as
25 follows:
HB2539 Enrolled - 3 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 4 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 4 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 4 - LRB103 00130 HLH 45134 b
1 (55 ILCS 5/3-10007) (from Ch. 34, par. 3-10007)
2 Sec. 3-10007. Annual stipend. In addition to all other
3 compensation provided by law, every elected county treasurer,
4 for additional duties mandated by State law, shall receive an
5 annual stipend of (i) $5,000 if his or her term begins before
6 December 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
8 after December 1, 1998 but before December 1, 2000, and (iii)
9 $6,500 if his or her term begins December 1, 2000 or
10 thereafter, to be annually appropriated from the Personal
11 Property Tax Replacement Fund by the General Assembly to the
12 Department of Revenue which shall distribute the awards as
13 provided in this Section in annual lump sum payments to every
14 elected county treasurer. This annual stipend shall not affect
15 any other compensation provided by law to be paid to elected
16 county treasurers. No county board may reduce or otherwise
17 impair the compensation payable from county funds to an
18 elected county treasurer if such reduction or impairment is
19 the result of his receiving an annual stipend under this
20 Section.
21 For State fiscal years beginning on or after July 1, 2023,
22 the Department shall remit to each county the amount required
23 for the stipend under this Section. That money shall be
24 deposited by the county treasurer into a fund dedicated for
25 that purpose. The county payroll clerk shall pay the stipend
HB2539 Enrolled - 4 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 5 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 5 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 5 - LRB103 00130 HLH 45134 b
1 to the treasurer within 10 business days after those funds are
2 deposited into the county fund. The stipend shall not be
3 considered part of the treasurer's base compensation and must
4 be remitted to the treasurer in addition to the treasurer's
5 annual salary or compensation. Beginning July 1, 2023, the
6 county shall be responsible for the State and federal income
7 tax reporting and withholding as well as the employer
8 contributions under the Illinois Pension Code on the stipend
9 under 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,
14 the compensation of Coroners, County Treasurers, County
15 Clerks, Recorders and Auditors shall be determined under this
16 Section. The County Board in those counties shall fix the
17 amount of the necessary clerk hire, stationery, fuel and other
18 expenses of those officers. The compensation of those officers
19 shall be separate from the necessary clerk hire, stationery,
20 fuel and other expenses, and such compensation (except for
21 coroners in those counties with less than 2,000,000 population
22 in which the coroner's compensation is set in accordance with
23 Section 4-6002) shall be fixed within the following limits:
24 To each such officer in counties containing less than
25 14,000 inhabitants, not less than $13,500 per annum.
HB2539 Enrolled - 5 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 6 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 6 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 6 - LRB103 00130 HLH 45134 b
1 To each such officer in counties containing 14,000 or more
2 inhabitants, 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
5 inhabitants 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
8 inhabitants 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
11 more inhabitants but less than 200,000 inhabitants, not less
12 than $16,500 per annum.
13 To each such officer in counties containing 200,000 or
14 more inhabitants but less than 300,000 inhabitants, not less
15 than $18,000 per annum.
16 To each such officer in counties containing 300,000 or
17 more inhabitants but less than 2,000,000 inhabitants, not less
18 than $20,000 per annum.
19 (b) Those officers beginning a term of office before
20 December 1, 1990 shall be compensated at the rate of their base
21 salary. "Base salary" is the compensation paid for each of
22 those offices, respectively, before July 1, 1989.
23 (c) Those officers beginning a term of office on or after
24 December 1, 1990 shall be compensated as follows:
25 (1) Beginning December 1, 1990, base salary plus at
26 least 3% of base salary.
HB2539 Enrolled - 6 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 7 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 7 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 7 - LRB103 00130 HLH 45134 b
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
8 compensation provided in this Section, the county clerk of
9 each county, the recorder of each county, and the chief clerk
10 of each county board of election commissioners shall receive
11 an 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.
15 The total amount required for such awards each year shall be
16 appropriated by the General Assembly to the State Board of
17 Elections which shall distribute the awards in annual lump sum
18 payments to the several county clerks, recorders, and chief
19 election clerks. Beginning December 1, 1990, this annual
20 award, and any other award or stipend paid out of State funds
21 to county officers, shall not affect any other compensation
22 provided by law to be paid to county officers.
23 (e) Beginning December 1, 1990, no county board may reduce
24 or otherwise impair the compensation payable from county funds
25 to a county officer if the reduction or impairment is the
26 result of the county officer receiving an award or stipend
HB2539 Enrolled - 7 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 8 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 8 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 8 - LRB103 00130 HLH 45134 b
1 payable from State funds.
2 (f) The compensation, necessary clerk hire, stationery,
3 fuel and other expenses of the county auditor, as fixed by the
4 county board, shall be paid by the county.
5 (g) The population of all counties for the purpose of
6 fixing compensation, as herein provided, shall be based upon
7 the last Federal census immediately previous to the election
8 of the officer in question in each county.
9 (h) With respect to an auditor who takes office on or after
10 the effective date of this amendatory Act of the 95th General
11 Assembly, the auditor shall receive an annual stipend of
12 $6,500 per year. The General Assembly shall appropriate the
13 total amount required for the stipend each year from the
14 Personal Property Tax Replacement Fund to the Department of
15 Revenue, and the Department of Revenue shall distribute the
16 awards in an annual lump sum payment to each county auditor.
17 The stipend shall be in addition to, but separate and apart
18 from, the compensation provided in this Section. No county
19 board may reduce or otherwise impair the compensation payable
20 from county funds to the auditor if the reduction or
21 impairment is the result of the auditor receiving an award or
22 stipend pursuant to this subsection.
23 For State fiscal years beginning on or after July 1, 2023,
24 the Department shall remit to each county the amount required
25 for the stipend under this Section. That money shall be
26 deposited by the county treasurer into a fund dedicated for
HB2539 Enrolled - 8 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 9 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 9 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 9 - LRB103 00130 HLH 45134 b
1 that purpose. The county payroll clerk shall pay the stipend
2 to the auditor within 10 business days after those funds are
3 deposited into the county fund. The stipend shall not be
4 considered part of the auditor's base compensation and must be
5 remitted to the auditor in addition to the auditor's annual
6 salary or compensation. Beginning July 1, 2023, the county
7 shall be responsible for the State and federal income tax
8 reporting and withholding as well as the employer
9 contributions under the Illinois Pension Code on the stipend
10 under 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
15 2,000,000 inhabitants, shall fix the compensation of Coroners
16 within the limitations fixed by this Division, and shall
17 appropriate for their necessary clerk hire, stationery, fuel,
18 supplies, and other expenses. The compensation of the Coroner
19 shall be fixed separately from his necessary clerk hire,
20 stationery, fuel and other expenses, and such compensation
21 shall be fixed within the following limits:
22 To each Coroner in counties containing less than 5,000
23 inhabitants, not less than $4,500 per annum.
24 To each Coroner in counties containing 5,000 or more
25 inhabitants but less than 14,000 inhabitants, not less than
HB2539 Enrolled - 9 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 10 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 10 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 10 - LRB103 00130 HLH 45134 b
1 $6,000 per annum.
2 To each Coroner in counties containing 14,000 or more
3 inhabitants, 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
6 inhabitants, 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
9 inhabitants, 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
12 inhabitants, 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
15 inhabitants, 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
18 inhabitants, but less than 2,000,000 inhabitants, not less
19 than $20,000 per annum.
20 The population of all counties for the purpose of fixing
21 compensation, as herein provided, shall be based upon the last
22 Federal census immediately previous to the election of the
23 Coroner in question in each county. This Section does not
24 apply to a county which has abolished the elective office of
25 coroner.
26 (b) Those coroners beginning a term of office on or after
HB2539 Enrolled - 10 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 11 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 11 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 11 - LRB103 00130 HLH 45134 b
1 December 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
11 salary in effect before July 1, 1989.
12 (c) In addition to, but separate and apart from, the
13 compensation provided in this Section, subject to
14 appropriation, the coroner of each county shall receive an
15 annual stipend of $6,500 to be paid by the Illinois Department
16 of Revenue out of the Personal Property Tax Replacement Fund
17 if his or her term begins on or after December 1, 2000.
18 For State fiscal years beginning on or after July 1, 2023,
19 the Department shall remit to each county the amount required
20 for the stipend under this subsection. That money shall be
21 deposited by the county treasurer into a fund dedicated for
22 that purpose. The county payroll clerk shall pay the stipend
23 to the coroner within 10 business days after those funds are
24 deposited into the county fund. The stipend shall not be
25 considered part of the coroner's base compensation and must be
26 remitted to the coroner in addition to the coroner's annual
HB2539 Enrolled - 11 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 12 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 12 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 12 - LRB103 00130 HLH 45134 b
1 salary or compensation. Beginning July 1, 2023, the county
2 shall be responsible for the State and federal income tax
3 reporting and withholding as well as the employer
4 contributions under the Illinois Pension Code on the stipend
5 received 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
9 in counties of less than 2,000,000.
10 (a) The County Board, in all counties of less than
11 2,000,000 inhabitants, shall fix the compensation of sheriffs,
12 with the amount of their necessary clerk hire, stationery,
13 fuel and other expenses. The county shall supply the sheriff
14 with all necessary uniforms, guns and ammunition. The
15 compensation of each such officer shall be fixed separately
16 from his necessary clerk hire, stationery, fuel and other
17 expenses. Beginning immediately, no county with a population
18 under 2,000,000 may reduce the rate of compensation of its
19 sheriff below the rate of compensation that it was actually
20 paying to its sheriff on January 1, 2002 or the effective date
21 of this amendatory Act of the 92nd General Assembly, whichever
22 is greater.
23 (b) In addition to the requirement of subsection (a), the
24 rate of compensation payable to the sheriff by the county
25 shall not be less than the following:
HB2539 Enrolled - 12 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 13 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 13 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 13 - LRB103 00130 HLH 45134 b
1 To each such sheriff in counties containing less than
2 10,000 inhabitants, not less than $27,000 per annum.
3 To each such sheriff in counties containing 10,000 or more
4 inhabitants 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
7 inhabitants 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
10 inhabitants 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
13 inhabitants 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
16 more inhabitants but less than 2,000,000 inhabitants, not less
17 than $43,000 per annum.
18 The population of each county for the purpose of fixing
19 compensation as herein provided, shall be based upon the last
20 federal census immediately previous to the election of the
21 sheriff 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
25 appropriation, each sheriff, for his or her additional duties
26 imposed by other statutes or laws, shall receive an annual
HB2539 Enrolled - 13 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 14 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 14 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 14 - LRB103 00130 HLH 45134 b
1 stipend to be paid by the Illinois Department of Revenue out of
2 the Personal Property Tax Replacement Fund in the amount of
3 $6,500.
4 For State fiscal years beginning on or after July 1, 2023,
5 the Department shall remit to each county the amount required
6 for the stipend under this subsection. That money shall be
7 deposited by the county treasurer into a fund dedicated for
8 that purpose. The county payroll clerk shall pay the stipend
9 to the sheriff within 10 business days after those funds are
10 deposited into the county fund. The stipend shall not be
11 considered part of the sheriff's base compensation and must be
12 remitted to the sheriff in addition to the sheriff's annual
13 salary or compensation. Beginning July 1, 2023, the county
14 shall be responsible for the State and federal income tax
15 reporting and withholding as well as the employer
16 contributions under the Illinois Pension Code on the stipend
17 received under this subsection.
18 (e) No county board may reduce or otherwise impair the
19 compensation payable from county funds to a sheriff if the
20 reduction or impairment is the result of the sheriff receiving
21 an 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
25 recorder.
HB2539 Enrolled - 14 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 15 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 15 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 15 - LRB103 00130 HLH 45134 b
1 (a) In addition to any salary otherwise provided by law,
2 beginning December 1, 1998, subject to appropriation, the
3 sheriff of Cook County for his or her additional duties
4 imposed by other statutes or laws shall receive an annual
5 stipend to be paid by the Illinois Department of Revenue out of
6 the Personal Property Tax Replacement Fund in the amount of
7 $6,500. The county board shall not reduce or otherwise impair
8 the compensation payable from county funds to the sheriff if
9 the reduction or impairment is the result of the sheriff
10 receiving a stipend payable from State funds.
11 For State fiscal years beginning on or after July 1, 2023,
12 the Department shall remit to each county the amount required
13 for the additional compensation under this Section. That money
14 shall be deposited by the county treasurer into a fund
15 dedicated for that purpose. The county payroll clerk shall pay
16 the additional compensation to the sheriff within 10 business
17 days after those funds are deposited into the county fund. The
18 stipend shall not be considered part of the sheriff's base
19 compensation and must be remitted to the sheriff in addition
20 to the sheriff's annual salary or compensation. Beginning July
21 1, 2023, the county shall be responsible for the State and
22 federal income tax reporting and withholding as well as the
23 employer contributions under the Illinois Pension Code on the
24 compensation received from the Department under this Section.
25 (b) In addition to any salary otherwise provided by law,
26 beginning December 1, 2000, subject to appropriation, the
HB2539 Enrolled - 15 - LRB103 00130 HLH 45134 b
HB2539 Enrolled- 16 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 16 - LRB103 00130 HLH 45134 b
HB2539 Enrolled - 16 - LRB103 00130 HLH 45134 b
1 recorder of deeds of Cook County for his or her additional
2 duties imposed by law shall receive an annual stipend to be
3 paid by the State in an amount equal to the stipend paid to
4 each recorder in other counties under subsection (d) of
5 Section 4-6001 of this Code. The county board may not reduce or
6 otherwise impair the compensation payable from county funds to
7 the recorder of deeds if the reduction or impairment is the
8 result of the recorder of deeds receiving a stipend payable
9 from State funds.
10 (Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11.)
HB2539 Enrolled - 16 - LRB103 00130 HLH 45134 b