Illinois 2023-2024 Regular Session

Illinois House Bill HB2539 Compare Versions

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1-Public Act 103-0318
21 HB2539 EnrolledLRB103 00130 HLH 45134 b HB2539 Enrolled LRB103 00130 HLH 45134 b
32 HB2539 Enrolled LRB103 00130 HLH 45134 b
4-AN ACT concerning revenue.
5-Be it enacted by the People of the State of Illinois,
6-represented in the General Assembly:
7-Section 5. The Property Tax Code is amended by changing
8-Section 4-20 as follows:
9-(35 ILCS 200/4-20)
10-Sec. 4-20. Additional compensation based on performance.
11-Any assessor in counties with less than 3,000,000 but more
12-than 50,000 inhabitants each year may petition the Department
13-to receive additional compensation based on performance. To
14-receive additional compensation, the official's assessment
15-jurisdiction must meet the following criteria:
16-(1) the median level of assessment must be no more
17-than 35 1/3% and no less than 31 1/3% of fair cash value of
18-property in his or her assessment jurisdiction; and
19-(2) the coefficient of dispersion must not be greater
20-than 15%.
21-For purposes of this Section, "coefficient of dispersion"
22-means the average deviation of all assessments from the median
23-level. For purposes of this Section, the number of inhabitants
24-shall be determined by the latest federal decennial census.
25-When the most recent census shows an increase in inhabitants
26-to over 50,000 or a decrease to 50,000 or fewer, then the
3+1 AN ACT concerning revenue.
4+2 Be it enacted by the People of the State of Illinois,
5+3 represented in the General Assembly:
6+4 Section 5. The Property Tax Code is amended by changing
7+5 Section 4-20 as follows:
8+6 (35 ILCS 200/4-20)
9+7 Sec. 4-20. Additional compensation based on performance.
10+8 Any assessor in counties with less than 3,000,000 but more
11+9 than 50,000 inhabitants each year may petition the Department
12+10 to receive additional compensation based on performance. To
13+11 receive additional compensation, the official's assessment
14+12 jurisdiction must meet the following criteria:
15+13 (1) the median level of assessment must be no more
16+14 than 35 1/3% and no less than 31 1/3% of fair cash value of
17+15 property in his or her assessment jurisdiction; and
18+16 (2) the coefficient of dispersion must not be greater
19+17 than 15%.
20+18 For purposes of this Section, "coefficient of dispersion"
21+19 means the average deviation of all assessments from the median
22+20 level. For purposes of this Section, the number of inhabitants
23+21 shall be determined by the latest federal decennial census.
24+22 When the most recent census shows an increase in inhabitants
25+23 to over 50,000 or a decrease to 50,000 or fewer, then the
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33-assessment year used to compute the coefficient of dispersion
34-and the most recent year of the 3-year average level of
35-assessments is the year that determines qualification for
36-additional compensation. The Department will promulgate rules
37-and regulations to determine whether an assessor meets these
38-criteria.
39-Any assessor in a county of 50,000 or fewer inhabitants
40-may petition the Department for consideration to receive
41-additional compensation each year based on performance. In
42-order to receive the additional compensation, the assessments
43-in the official's assessment jurisdiction must meet the
44-following criteria: (i) the median level of assessments must
45-be no more than 35 1/3% and no less than 31 1/3% of fair cash
46-value of property in his or her assessment jurisdiction; and
47-(ii) the coefficient of dispersion must not be greater than
48-40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in
49-1998, and 30% in 1999 and every year thereafter.
50-Real estate transfer declarations used by the Department
51-in annual sales-assessment ratio studies will be used to
52-evaluate applications for additional compensation. The
53-Department will audit other property to determine if the
54-sales-assessment ratio study data is representative of the
55-assessment jurisdiction. If the ratio study is found not
56-representative, appraisals and other information may be
57-utilized. If the ratio study is representative, upon
58-certification by the Department, the assessor shall receive
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34+1 assessment year used to compute the coefficient of dispersion
35+2 and the most recent year of the 3-year average level of
36+3 assessments is the year that determines qualification for
37+4 additional compensation. The Department will promulgate rules
38+5 and regulations to determine whether an assessor meets these
39+6 criteria.
40+7 Any assessor in a county of 50,000 or fewer inhabitants
41+8 may petition the Department for consideration to receive
42+9 additional compensation each year based on performance. In
43+10 order to receive the additional compensation, the assessments
44+11 in the official's assessment jurisdiction must meet the
45+12 following criteria: (i) the median level of assessments must
46+13 be no more than 35 1/3% and no less than 31 1/3% of fair cash
47+14 value of property in his or her assessment jurisdiction; and
48+15 (ii) the coefficient of dispersion must not be greater than
49+16 40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in
50+17 1998, and 30% in 1999 and every year thereafter.
51+18 Real estate transfer declarations used by the Department
52+19 in annual sales-assessment ratio studies will be used to
53+20 evaluate applications for additional compensation. The
54+21 Department will audit other property to determine if the
55+22 sales-assessment ratio study data is representative of the
56+23 assessment jurisdiction. If the ratio study is found not
57+24 representative, appraisals and other information may be
58+25 utilized. If the ratio study is representative, upon
59+26 certification by the Department, the assessor shall receive
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61-additional compensation of $3,000 for that year, to be paid
62-out of funds appropriated to the Department from the Personal
63-Property Tax Replacement Fund.
64-For State fiscal years beginning on or after July 1, 2023,
65-the Department shall remit to the applicable township or
66-county the amount required for the additional compensation
67-under this Section. That money shall be deposited by the
68-township supervisor or county treasurer into a fund dedicated
69-for that purpose. The township or county payroll clerk shall
70-pay the bonus stipend to the assessor within 10 business days
71-after those funds are deposited into the township or county
72-fund. The bonus stipend shall not be considered part of the
73-assessor's base compensation and must be remitted to the
74-assessor in addition to the assessor's annual salary or
75-compensation. Beginning July 1, 2023, the township or county
76-shall be responsible for the State and federal income tax
77-reporting and withholding and employer contributions under the
78-Illinois Pension Code, if applicable, on the additional
79-compensation under this Section.
80-As used in this Section, "assessor" means any township or
81-multi-township assessor, or supervisor of assessments.
82-(Source: P.A. 97-72, eff. 7-1-11.)
83-Section 10. The Counties Code is amended by changing
84-Sections 3-10007, 4-6001, 4-6002, 4-6003, and 4-8002 as
85-follows:
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88-(55 ILCS 5/3-10007) (from Ch. 34, par. 3-10007)
89-Sec. 3-10007. Annual stipend. In addition to all other
90-compensation provided by law, every elected county treasurer,
91-for additional duties mandated by State law, shall receive an
92-annual stipend of (i) $5,000 if his or her term begins before
93-December 1, 1998, (ii) $5,500 after December 1, 1998 and
94-$6,500 after December 1, 1999 if his or her term begins on or
95-after December 1, 1998 but before December 1, 2000, and (iii)
96-$6,500 if his or her term begins December 1, 2000 or
97-thereafter, to be annually appropriated from the Personal
98-Property Tax Replacement Fund by the General Assembly to the
99-Department of Revenue which shall distribute the awards as
100-provided in this Section in annual lump sum payments to every
101-elected county treasurer. This annual stipend shall not affect
102-any other compensation provided by law to be paid to elected
103-county treasurers. No county board may reduce or otherwise
104-impair the compensation payable from county funds to an
105-elected county treasurer if such reduction or impairment is
106-the result of his receiving an annual stipend under this
107-Section.
108-For State fiscal years beginning on or after July 1, 2023,
109-the Department shall remit to each county the amount required
110-for the stipend under this Section. That money shall be
111-deposited by the county treasurer into a fund dedicated for
112-that purpose. The county payroll clerk shall pay the stipend
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115-to the treasurer within 10 business days after those funds are
116-deposited into the county fund. The stipend shall not be
117-considered part of the treasurer's base compensation and must
118-be remitted to the treasurer in addition to the treasurer's
119-annual salary or compensation. Beginning July 1, 2023, the
120-county shall be responsible for the State and federal income
121-tax reporting and withholding as well as the employer
122-contributions under the Illinois Pension Code on the stipend
123-under this Section.
124-(Source: P.A. 97-72, eff. 7-1-11.)
125-(55 ILCS 5/4-6001) (from Ch. 34, par. 4-6001)
126-Sec. 4-6001. Officers in counties of less than 2,000,000.
127-(a) In all counties of less than 2,000,000 inhabitants,
128-the compensation of Coroners, County Treasurers, County
129-Clerks, Recorders and Auditors shall be determined under this
130-Section. The County Board in those counties shall fix the
131-amount of the necessary clerk hire, stationery, fuel and other
132-expenses of those officers. The compensation of those officers
133-shall be separate from the necessary clerk hire, stationery,
134-fuel and other expenses, and such compensation (except for
135-coroners in those counties with less than 2,000,000 population
136-in which the coroner's compensation is set in accordance with
137-Section 4-6002) shall be fixed within the following limits:
138-To each such officer in counties containing less than
139-14,000 inhabitants, not less than $13,500 per annum.
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70+1 additional compensation of $3,000 for that year, to be paid
71+2 out of funds appropriated to the Department from the Personal
72+3 Property Tax Replacement Fund.
73+4 For State fiscal years beginning on or after July 1, 2023,
74+5 the Department shall remit to the applicable township or
75+6 county the amount required for the additional compensation
76+7 under this Section. That money shall be deposited by the
77+8 township supervisor or county treasurer into a fund dedicated
78+9 for that purpose. The township or county payroll clerk shall
79+10 pay the bonus stipend to the assessor within 10 business days
80+11 after those funds are deposited into the township or county
81+12 fund. The bonus stipend shall not be considered part of the
82+13 assessor's base compensation and must be remitted to the
83+14 assessor in addition to the assessor's annual salary or
84+15 compensation. Beginning July 1, 2023, the township or county
85+16 shall be responsible for the State and federal income tax
86+17 reporting and withholding and employer contributions under the
87+18 Illinois Pension Code, if applicable, on the additional
88+19 compensation under this Section.
89+20 As used in this Section, "assessor" means any township or
90+21 multi-township assessor, or supervisor of assessments.
91+22 (Source: P.A. 97-72, eff. 7-1-11.)
92+23 Section 10. The Counties Code is amended by changing
93+24 Sections 3-10007, 4-6001, 4-6002, 4-6003, and 4-8002 as
94+25 follows:
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142-To each such officer in counties containing 14,000 or more
143-inhabitants, but less than 30,000 inhabitants, not less than
144-$14,500 per annum.
145-To each such officer in counties containing 30,000 or more
146-inhabitants but less than 60,000 inhabitants, not less than
147-$15,000 per annum.
148-To each such officer in counties containing 60,000 or more
149-inhabitants but less than 100,000 inhabitants, not less than
150-$15,000 per annum.
151-To each such officer in counties containing 100,000 or
152-more inhabitants but less than 200,000 inhabitants, not less
153-than $16,500 per annum.
154-To each such officer in counties containing 200,000 or
155-more inhabitants but less than 300,000 inhabitants, not less
156-than $18,000 per annum.
157-To each such officer in counties containing 300,000 or
158-more inhabitants but less than 2,000,000 inhabitants, not less
159-than $20,000 per annum.
160-(b) Those officers beginning a term of office before
161-December 1, 1990 shall be compensated at the rate of their base
162-salary. "Base salary" is the compensation paid for each of
163-those offices, respectively, before July 1, 1989.
164-(c) Those officers beginning a term of office on or after
165-December 1, 1990 shall be compensated as follows:
166-(1) Beginning December 1, 1990, base salary plus at
167-least 3% of base salary.
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170-(2) Beginning December 1, 1991, base salary plus at
171-least 6% of base salary.
172-(3) Beginning December 1, 1992, base salary plus at
173-least 9% of base salary.
174-(4) Beginning December 1, 1993, base salary plus at
175-least 12% of base salary.
176-(d) In addition to but separate and apart from the
177-compensation provided in this Section, the county clerk of
178-each county, the recorder of each county, and the chief clerk
179-of each county board of election commissioners shall receive
180-an award as follows:
181-(1) $4,500 per year after January 1, 1998;
182-(2) $5,500 per year after January 1, 1999; and
183-(3) $6,500 per year after January 1, 2000.
184-The total amount required for such awards each year shall be
185-appropriated by the General Assembly to the State Board of
186-Elections which shall distribute the awards in annual lump sum
187-payments to the several county clerks, recorders, and chief
188-election clerks. Beginning December 1, 1990, this annual
189-award, and any other award or stipend paid out of State funds
190-to county officers, shall not affect any other compensation
191-provided by law to be paid to county officers.
192-(e) Beginning December 1, 1990, no county board may reduce
193-or otherwise impair the compensation payable from county funds
194-to a county officer if the reduction or impairment is the
195-result of the county officer receiving an award or stipend
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198-payable from State funds.
199-(f) The compensation, necessary clerk hire, stationery,
200-fuel and other expenses of the county auditor, as fixed by the
201-county board, shall be paid by the county.
202-(g) The population of all counties for the purpose of
203-fixing compensation, as herein provided, shall be based upon
204-the last Federal census immediately previous to the election
205-of the officer in question in each county.
206-(h) With respect to an auditor who takes office on or after
207-the effective date of this amendatory Act of the 95th General
208-Assembly, the auditor shall receive an annual stipend of
209-$6,500 per year. The General Assembly shall appropriate the
210-total amount required for the stipend each year from the
211-Personal Property Tax Replacement Fund to the Department of
212-Revenue, and the Department of Revenue shall distribute the
213-awards in an annual lump sum payment to each county auditor.
214-The stipend shall be in addition to, but separate and apart
215-from, the compensation provided in this Section. No county
216-board may reduce or otherwise impair the compensation payable
217-from county funds to the auditor if the reduction or
218-impairment is the result of the auditor receiving an award or
219-stipend pursuant to this subsection.
220-For State fiscal years beginning on or after July 1, 2023,
221-the Department shall remit to each county the amount required
222-for the stipend under this Section. That money shall be
223-deposited by the county treasurer into a fund dedicated for
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105+1 (55 ILCS 5/3-10007) (from Ch. 34, par. 3-10007)
106+2 Sec. 3-10007. Annual stipend. In addition to all other
107+3 compensation provided by law, every elected county treasurer,
108+4 for additional duties mandated by State law, shall receive an
109+5 annual stipend of (i) $5,000 if his or her term begins before
110+6 December 1, 1998, (ii) $5,500 after December 1, 1998 and
111+7 $6,500 after December 1, 1999 if his or her term begins on or
112+8 after December 1, 1998 but before December 1, 2000, and (iii)
113+9 $6,500 if his or her term begins December 1, 2000 or
114+10 thereafter, to be annually appropriated from the Personal
115+11 Property Tax Replacement Fund by the General Assembly to the
116+12 Department of Revenue which shall distribute the awards as
117+13 provided in this Section in annual lump sum payments to every
118+14 elected county treasurer. This annual stipend shall not affect
119+15 any other compensation provided by law to be paid to elected
120+16 county treasurers. No county board may reduce or otherwise
121+17 impair the compensation payable from county funds to an
122+18 elected county treasurer if such reduction or impairment is
123+19 the result of his receiving an annual stipend under this
124+20 Section.
125+21 For State fiscal years beginning on or after July 1, 2023,
126+22 the Department shall remit to each county the amount required
127+23 for the stipend under this Section. That money shall be
128+24 deposited by the county treasurer into a fund dedicated for
129+25 that purpose. The county payroll clerk shall pay the stipend
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226-that purpose. The county payroll clerk shall pay the stipend
227-to the auditor within 10 business days after those funds are
228-deposited into the county fund. The stipend shall not be
229-considered part of the auditor's base compensation and must be
230-remitted to the auditor in addition to the auditor's annual
231-salary or compensation. Beginning July 1, 2023, the county
232-shall be responsible for the State and federal income tax
233-reporting and withholding as well as the employer
234-contributions under the Illinois Pension Code on the stipend
235-under this Section.
236-(Source: P.A. 97-72, eff. 7-1-11.)
237-(55 ILCS 5/4-6002) (from Ch. 34, par. 4-6002)
238-Sec. 4-6002. Coroners in counties of less than 2,000,000.
239-(a) The County Board, in all counties of less than
240-2,000,000 inhabitants, shall fix the compensation of Coroners
241-within the limitations fixed by this Division, and shall
242-appropriate for their necessary clerk hire, stationery, fuel,
243-supplies, and other expenses. The compensation of the Coroner
244-shall be fixed separately from his necessary clerk hire,
245-stationery, fuel and other expenses, and such compensation
246-shall be fixed within the following limits:
247-To each Coroner in counties containing less than 5,000
248-inhabitants, not less than $4,500 per annum.
249-To each Coroner in counties containing 5,000 or more
250-inhabitants but less than 14,000 inhabitants, not less than
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253-$6,000 per annum.
254-To each Coroner in counties containing 14,000 or more
255-inhabitants, but less than 30,000 inhabitants, not less than
256-$9,000 per annum.
257-To each Coroner in counties containing 30,000 or more
258-inhabitants, but less than 60,000 inhabitants, not less than
259-$14,000 per annum.
260-To each Coroner in counties containing 60,000 or more
261-inhabitants, but less than 100,000 inhabitants, not less than
262-$15,000 per annum.
263-To each Coroner in counties containing 100,000 or more
264-inhabitants, but less than 200,000 inhabitants, not less than
265-$16,500 per annum.
266-To each Coroner in counties containing 200,000 or more
267-inhabitants, but less than 300,000 inhabitants, not less than
268-$18,000 per annum.
269-To each Coroner in counties containing 300,000 or more
270-inhabitants, but less than 2,000,000 inhabitants, not less
271-than $20,000 per annum.
272-The population of all counties for the purpose of fixing
273-compensation, as herein provided, shall be based upon the last
274-Federal census immediately previous to the election of the
275-Coroner in question in each county. This Section does not
276-apply to a county which has abolished the elective office of
277-coroner.
278-(b) Those coroners beginning a term of office on or after
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281-December 1, 1990 shall be compensated as follows:
282-(1) Beginning December 1, 1990, base salary plus at
283-least 3% of base salary.
284-(2) Beginning December 1, 1991, base salary plus at
285-least 6% of base salary.
286-(3) Beginning December 1, 1992, base salary plus at
287-least 9% of base salary.
288-(4) Beginning December 1, 1993, base salary plus at
289-least 12% of base salary.
290-"Base salary", as used in this subsection (b), means the
291-salary in effect before July 1, 1989.
292-(c) In addition to, but separate and apart from, the
293-compensation provided in this Section, subject to
294-appropriation, the coroner of each county shall receive an
295-annual stipend of $6,500 to be paid by the Illinois Department
296-of Revenue out of the Personal Property Tax Replacement Fund
297-if his or her term begins on or after December 1, 2000.
298-For State fiscal years beginning on or after July 1, 2023,
299-the Department shall remit to each county the amount required
300-for the stipend under this subsection. That money shall be
301-deposited by the county treasurer into a fund dedicated for
302-that purpose. The county payroll clerk shall pay the stipend
303-to the coroner within 10 business days after those funds are
304-deposited into the county fund. The stipend shall not be
305-considered part of the coroner's base compensation and must be
306-remitted to the coroner in addition to the coroner's annual
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140+1 to the treasurer within 10 business days after those funds are
141+2 deposited into the county fund. The stipend shall not be
142+3 considered part of the treasurer's base compensation and must
143+4 be remitted to the treasurer in addition to the treasurer's
144+5 annual salary or compensation. Beginning July 1, 2023, the
145+6 county shall be responsible for the State and federal income
146+7 tax reporting and withholding as well as the employer
147+8 contributions under the Illinois Pension Code on the stipend
148+9 under this Section.
149+10 (Source: P.A. 97-72, eff. 7-1-11.)
150+11 (55 ILCS 5/4-6001) (from Ch. 34, par. 4-6001)
151+12 Sec. 4-6001. Officers in counties of less than 2,000,000.
152+13 (a) In all counties of less than 2,000,000 inhabitants,
153+14 the compensation of Coroners, County Treasurers, County
154+15 Clerks, Recorders and Auditors shall be determined under this
155+16 Section. The County Board in those counties shall fix the
156+17 amount of the necessary clerk hire, stationery, fuel and other
157+18 expenses of those officers. The compensation of those officers
158+19 shall be separate from the necessary clerk hire, stationery,
159+20 fuel and other expenses, and such compensation (except for
160+21 coroners in those counties with less than 2,000,000 population
161+22 in which the coroner's compensation is set in accordance with
162+23 Section 4-6002) shall be fixed within the following limits:
163+24 To each such officer in counties containing less than
164+25 14,000 inhabitants, not less than $13,500 per annum.
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309-salary or compensation. Beginning July 1, 2023, the county
310-shall be responsible for the State and federal income tax
311-reporting and withholding as well as the employer
312-contributions under the Illinois Pension Code on the stipend
313-received under this subsection.
314-(Source: P.A. 97-72, eff. 7-1-11.)
315-(55 ILCS 5/4-6003) (from Ch. 34, par. 4-6003)
316-Sec. 4-6003. Compensation of sheriffs for certain expenses
317-in counties of less than 2,000,000.
318-(a) The County Board, in all counties of less than
319-2,000,000 inhabitants, shall fix the compensation of sheriffs,
320-with the amount of their necessary clerk hire, stationery,
321-fuel and other expenses. The county shall supply the sheriff
322-with all necessary uniforms, guns and ammunition. The
323-compensation of each such officer shall be fixed separately
324-from his necessary clerk hire, stationery, fuel and other
325-expenses. Beginning immediately, no county with a population
326-under 2,000,000 may reduce the rate of compensation of its
327-sheriff below the rate of compensation that it was actually
328-paying to its sheriff on January 1, 2002 or the effective date
329-of this amendatory Act of the 92nd General Assembly, whichever
330-is greater.
331-(b) In addition to the requirement of subsection (a), the
332-rate of compensation payable to the sheriff by the county
333-shall not be less than the following:
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336-To each such sheriff in counties containing less than
337-10,000 inhabitants, not less than $27,000 per annum.
338-To each such sheriff in counties containing 10,000 or more
339-inhabitants but less than 20,000 inhabitants, not less than
340-$31,000 per annum.
341-To each such sheriff in counties containing 20,000 or more
342-inhabitants but less than 30,000 inhabitants, not less than
343-$34,000 per annum.
344-To each such sheriff in counties containing 30,000 or more
345-inhabitants but less than 60,000 inhabitants, not less than
346-$37,000 per annum.
347-To each such sheriff in counties containing 60,000 or more
348-inhabitants but less than 100,000 inhabitants, not less than
349-$40,000 per annum.
350-To each such sheriff in counties containing 100,000 or
351-more inhabitants but less than 2,000,000 inhabitants, not less
352-than $43,000 per annum.
353-The population of each county for the purpose of fixing
354-compensation as herein provided, shall be based upon the last
355-federal census immediately previous to the election of the
356-sheriff in question in such county.
357-(c) (Blank).
358-(d) In addition to the salary provided for in subsections
359-(a), (b), and (c), beginning December 1, 1998, subject to
360-appropriation, each sheriff, for his or her additional duties
361-imposed by other statutes or laws, shall receive an annual
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364-stipend to be paid by the Illinois Department of Revenue out of
365-the Personal Property Tax Replacement Fund in the amount of
366-$6,500.
367-For State fiscal years beginning on or after July 1, 2023,
368-the Department shall remit to each county the amount required
369-for the stipend under this subsection. That money shall be
370-deposited by the county treasurer into a fund dedicated for
371-that purpose. The county payroll clerk shall pay the stipend
372-to the sheriff within 10 business days after those funds are
373-deposited into the county fund. The stipend shall not be
374-considered part of the sheriff's base compensation and must be
375-remitted to the sheriff in addition to the sheriff's annual
376-salary or compensation. Beginning July 1, 2023, the county
377-shall be responsible for the State and federal income tax
378-reporting and withholding as well as the employer
379-contributions under the Illinois Pension Code on the stipend
380-received under this subsection.
381-(e) No county board may reduce or otherwise impair the
382-compensation payable from county funds to a sheriff if the
383-reduction or impairment is the result of the sheriff receiving
384-an award or stipend payable from State funds.
385-(Source: P.A. 97-72, eff. 7-1-11.)
386-(55 ILCS 5/4-8002) (from Ch. 34, par. 4-8002)
387-Sec. 4-8002. Additional compensation of sheriff and
388-recorder.
173+HB2539 Enrolled- 6 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 6 - LRB103 00130 HLH 45134 b
174+ HB2539 Enrolled - 6 - LRB103 00130 HLH 45134 b
175+1 To each such officer in counties containing 14,000 or more
176+2 inhabitants, but less than 30,000 inhabitants, not less than
177+3 $14,500 per annum.
178+4 To each such officer in counties containing 30,000 or more
179+5 inhabitants but less than 60,000 inhabitants, not less than
180+6 $15,000 per annum.
181+7 To each such officer in counties containing 60,000 or more
182+8 inhabitants but less than 100,000 inhabitants, not less than
183+9 $15,000 per annum.
184+10 To each such officer in counties containing 100,000 or
185+11 more inhabitants but less than 200,000 inhabitants, not less
186+12 than $16,500 per annum.
187+13 To each such officer in counties containing 200,000 or
188+14 more inhabitants but less than 300,000 inhabitants, not less
189+15 than $18,000 per annum.
190+16 To each such officer in counties containing 300,000 or
191+17 more inhabitants but less than 2,000,000 inhabitants, not less
192+18 than $20,000 per annum.
193+19 (b) Those officers beginning a term of office before
194+20 December 1, 1990 shall be compensated at the rate of their base
195+21 salary. "Base salary" is the compensation paid for each of
196+22 those offices, respectively, before July 1, 1989.
197+23 (c) Those officers beginning a term of office on or after
198+24 December 1, 1990 shall be compensated as follows:
199+25 (1) Beginning December 1, 1990, base salary plus at
200+26 least 3% of base salary.
389201
390202
391-(a) In addition to any salary otherwise provided by law,
392-beginning December 1, 1998, subject to appropriation, the
393-sheriff of Cook County for his or her additional duties
394-imposed by other statutes or laws shall receive an annual
395-stipend to be paid by the Illinois Department of Revenue out of
396-the Personal Property Tax Replacement Fund in the amount of
397-$6,500. The county board shall not reduce or otherwise impair
398-the compensation payable from county funds to the sheriff if
399-the reduction or impairment is the result of the sheriff
400-receiving a stipend payable from State funds.
401-For State fiscal years beginning on or after July 1, 2023,
402-the Department shall remit to each county the amount required
403-for the additional compensation under this Section. That money
404-shall be deposited by the county treasurer into a fund
405-dedicated for that purpose. The county payroll clerk shall pay
406-the additional compensation to the sheriff within 10 business
407-days after those funds are deposited into the county fund. The
408-stipend shall not be considered part of the sheriff's base
409-compensation and must be remitted to the sheriff in addition
410-to the sheriff's annual salary or compensation. Beginning July
411-1, 2023, the county shall be responsible for the State and
412-federal income tax reporting and withholding as well as the
413-employer contributions under the Illinois Pension Code on the
414-compensation received from the Department under this Section.
415-(b) In addition to any salary otherwise provided by law,
416-beginning December 1, 2000, subject to appropriation, the
417203
418204
419-recorder of deeds of Cook County for his or her additional
420-duties imposed by law shall receive an annual stipend to be
421-paid by the State in an amount equal to the stipend paid to
422-each recorder in other counties under subsection (d) of
423-Section 4-6001 of this Code. The county board may not reduce or
424-otherwise impair the compensation payable from county funds to
425-the recorder of deeds if the reduction or impairment is the
426-result of the recorder of deeds receiving a stipend payable
427-from State funds.
428-(Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11.)
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209+HB2539 Enrolled- 7 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 7 - LRB103 00130 HLH 45134 b
210+ HB2539 Enrolled - 7 - LRB103 00130 HLH 45134 b
211+1 (2) Beginning December 1, 1991, base salary plus at
212+2 least 6% of base salary.
213+3 (3) Beginning December 1, 1992, base salary plus at
214+4 least 9% of base salary.
215+5 (4) Beginning December 1, 1993, base salary plus at
216+6 least 12% of base salary.
217+7 (d) In addition to but separate and apart from the
218+8 compensation provided in this Section, the county clerk of
219+9 each county, the recorder of each county, and the chief clerk
220+10 of each county board of election commissioners shall receive
221+11 an award as follows:
222+12 (1) $4,500 per year after January 1, 1998;
223+13 (2) $5,500 per year after January 1, 1999; and
224+14 (3) $6,500 per year after January 1, 2000.
225+15 The total amount required for such awards each year shall be
226+16 appropriated by the General Assembly to the State Board of
227+17 Elections which shall distribute the awards in annual lump sum
228+18 payments to the several county clerks, recorders, and chief
229+19 election clerks. Beginning December 1, 1990, this annual
230+20 award, and any other award or stipend paid out of State funds
231+21 to county officers, shall not affect any other compensation
232+22 provided by law to be paid to county officers.
233+23 (e) Beginning December 1, 1990, no county board may reduce
234+24 or otherwise impair the compensation payable from county funds
235+25 to a county officer if the reduction or impairment is the
236+26 result of the county officer receiving an award or stipend
237+
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242+ HB2539 Enrolled - 7 - LRB103 00130 HLH 45134 b
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246+ HB2539 Enrolled - 8 - LRB103 00130 HLH 45134 b
247+1 payable from State funds.
248+2 (f) The compensation, necessary clerk hire, stationery,
249+3 fuel and other expenses of the county auditor, as fixed by the
250+4 county board, shall be paid by the county.
251+5 (g) The population of all counties for the purpose of
252+6 fixing compensation, as herein provided, shall be based upon
253+7 the last Federal census immediately previous to the election
254+8 of the officer in question in each county.
255+9 (h) With respect to an auditor who takes office on or after
256+10 the effective date of this amendatory Act of the 95th General
257+11 Assembly, the auditor shall receive an annual stipend of
258+12 $6,500 per year. The General Assembly shall appropriate the
259+13 total amount required for the stipend each year from the
260+14 Personal Property Tax Replacement Fund to the Department of
261+15 Revenue, and the Department of Revenue shall distribute the
262+16 awards in an annual lump sum payment to each county auditor.
263+17 The stipend shall be in addition to, but separate and apart
264+18 from, the compensation provided in this Section. No county
265+19 board may reduce or otherwise impair the compensation payable
266+20 from county funds to the auditor if the reduction or
267+21 impairment is the result of the auditor receiving an award or
268+22 stipend pursuant to this subsection.
269+23 For State fiscal years beginning on or after July 1, 2023,
270+24 the Department shall remit to each county the amount required
271+25 for the stipend under this Section. That money shall be
272+26 deposited by the county treasurer into a fund dedicated for
273+
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282+ HB2539 Enrolled - 9 - LRB103 00130 HLH 45134 b
283+1 that purpose. The county payroll clerk shall pay the stipend
284+2 to the auditor within 10 business days after those funds are
285+3 deposited into the county fund. The stipend shall not be
286+4 considered part of the auditor's base compensation and must be
287+5 remitted to the auditor in addition to the auditor's annual
288+6 salary or compensation. Beginning July 1, 2023, the county
289+7 shall be responsible for the State and federal income tax
290+8 reporting and withholding as well as the employer
291+9 contributions under the Illinois Pension Code on the stipend
292+10 under this Section.
293+11 (Source: P.A. 97-72, eff. 7-1-11.)
294+12 (55 ILCS 5/4-6002) (from Ch. 34, par. 4-6002)
295+13 Sec. 4-6002. Coroners in counties of less than 2,000,000.
296+14 (a) The County Board, in all counties of less than
297+15 2,000,000 inhabitants, shall fix the compensation of Coroners
298+16 within the limitations fixed by this Division, and shall
299+17 appropriate for their necessary clerk hire, stationery, fuel,
300+18 supplies, and other expenses. The compensation of the Coroner
301+19 shall be fixed separately from his necessary clerk hire,
302+20 stationery, fuel and other expenses, and such compensation
303+21 shall be fixed within the following limits:
304+22 To each Coroner in counties containing less than 5,000
305+23 inhabitants, not less than $4,500 per annum.
306+24 To each Coroner in counties containing 5,000 or more
307+25 inhabitants but less than 14,000 inhabitants, not less than
308+
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312+
313+ HB2539 Enrolled - 9 - LRB103 00130 HLH 45134 b
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316+HB2539 Enrolled- 10 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 10 - LRB103 00130 HLH 45134 b
317+ HB2539 Enrolled - 10 - LRB103 00130 HLH 45134 b
318+1 $6,000 per annum.
319+2 To each Coroner in counties containing 14,000 or more
320+3 inhabitants, but less than 30,000 inhabitants, not less than
321+4 $9,000 per annum.
322+5 To each Coroner in counties containing 30,000 or more
323+6 inhabitants, but less than 60,000 inhabitants, not less than
324+7 $14,000 per annum.
325+8 To each Coroner in counties containing 60,000 or more
326+9 inhabitants, but less than 100,000 inhabitants, not less than
327+10 $15,000 per annum.
328+11 To each Coroner in counties containing 100,000 or more
329+12 inhabitants, but less than 200,000 inhabitants, not less than
330+13 $16,500 per annum.
331+14 To each Coroner in counties containing 200,000 or more
332+15 inhabitants, but less than 300,000 inhabitants, not less than
333+16 $18,000 per annum.
334+17 To each Coroner in counties containing 300,000 or more
335+18 inhabitants, but less than 2,000,000 inhabitants, not less
336+19 than $20,000 per annum.
337+20 The population of all counties for the purpose of fixing
338+21 compensation, as herein provided, shall be based upon the last
339+22 Federal census immediately previous to the election of the
340+23 Coroner in question in each county. This Section does not
341+24 apply to a county which has abolished the elective office of
342+25 coroner.
343+26 (b) Those coroners beginning a term of office on or after
344+
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353+ HB2539 Enrolled - 11 - LRB103 00130 HLH 45134 b
354+1 December 1, 1990 shall be compensated as follows:
355+2 (1) Beginning December 1, 1990, base salary plus at
356+3 least 3% of base salary.
357+4 (2) Beginning December 1, 1991, base salary plus at
358+5 least 6% of base salary.
359+6 (3) Beginning December 1, 1992, base salary plus at
360+7 least 9% of base salary.
361+8 (4) Beginning December 1, 1993, base salary plus at
362+9 least 12% of base salary.
363+10 "Base salary", as used in this subsection (b), means the
364+11 salary in effect before July 1, 1989.
365+12 (c) In addition to, but separate and apart from, the
366+13 compensation provided in this Section, subject to
367+14 appropriation, the coroner of each county shall receive an
368+15 annual stipend of $6,500 to be paid by the Illinois Department
369+16 of Revenue out of the Personal Property Tax Replacement Fund
370+17 if his or her term begins on or after December 1, 2000.
371+18 For State fiscal years beginning on or after July 1, 2023,
372+19 the Department shall remit to each county the amount required
373+20 for the stipend under this subsection. That money shall be
374+21 deposited by the county treasurer into a fund dedicated for
375+22 that purpose. The county payroll clerk shall pay the stipend
376+23 to the coroner within 10 business days after those funds are
377+24 deposited into the county fund. The stipend shall not be
378+25 considered part of the coroner's base compensation and must be
379+26 remitted to the coroner in addition to the coroner's annual
380+
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385+ HB2539 Enrolled - 11 - LRB103 00130 HLH 45134 b
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388+HB2539 Enrolled- 12 -LRB103 00130 HLH 45134 b HB2539 Enrolled - 12 - LRB103 00130 HLH 45134 b
389+ HB2539 Enrolled - 12 - LRB103 00130 HLH 45134 b
390+1 salary or compensation. Beginning July 1, 2023, the county
391+2 shall be responsible for the State and federal income tax
392+3 reporting and withholding as well as the employer
393+4 contributions under the Illinois Pension Code on the stipend
394+5 received under this subsection.
395+6 (Source: P.A. 97-72, eff. 7-1-11.)
396+7 (55 ILCS 5/4-6003) (from Ch. 34, par. 4-6003)
397+8 Sec. 4-6003. Compensation of sheriffs for certain expenses
398+9 in counties of less than 2,000,000.
399+10 (a) The County Board, in all counties of less than
400+11 2,000,000 inhabitants, shall fix the compensation of sheriffs,
401+12 with the amount of their necessary clerk hire, stationery,
402+13 fuel and other expenses. The county shall supply the sheriff
403+14 with all necessary uniforms, guns and ammunition. The
404+15 compensation of each such officer shall be fixed separately
405+16 from his necessary clerk hire, stationery, fuel and other
406+17 expenses. Beginning immediately, no county with a population
407+18 under 2,000,000 may reduce the rate of compensation of its
408+19 sheriff below the rate of compensation that it was actually
409+20 paying to its sheriff on January 1, 2002 or the effective date
410+21 of this amendatory Act of the 92nd General Assembly, whichever
411+22 is greater.
412+23 (b) In addition to the requirement of subsection (a), the
413+24 rate of compensation payable to the sheriff by the county
414+25 shall not be less than the following:
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424+ HB2539 Enrolled - 13 - LRB103 00130 HLH 45134 b
425+1 To each such sheriff in counties containing less than
426+2 10,000 inhabitants, not less than $27,000 per annum.
427+3 To each such sheriff in counties containing 10,000 or more
428+4 inhabitants but less than 20,000 inhabitants, not less than
429+5 $31,000 per annum.
430+6 To each such sheriff in counties containing 20,000 or more
431+7 inhabitants but less than 30,000 inhabitants, not less than
432+8 $34,000 per annum.
433+9 To each such sheriff in counties containing 30,000 or more
434+10 inhabitants but less than 60,000 inhabitants, not less than
435+11 $37,000 per annum.
436+12 To each such sheriff in counties containing 60,000 or more
437+13 inhabitants but less than 100,000 inhabitants, not less than
438+14 $40,000 per annum.
439+15 To each such sheriff in counties containing 100,000 or
440+16 more inhabitants but less than 2,000,000 inhabitants, not less
441+17 than $43,000 per annum.
442+18 The population of each county for the purpose of fixing
443+19 compensation as herein provided, shall be based upon the last
444+20 federal census immediately previous to the election of the
445+21 sheriff in question in such county.
446+22 (c) (Blank).
447+23 (d) In addition to the salary provided for in subsections
448+24 (a), (b), and (c), beginning December 1, 1998, subject to
449+25 appropriation, each sheriff, for his or her additional duties
450+26 imposed by other statutes or laws, shall receive an annual
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460+ HB2539 Enrolled - 14 - LRB103 00130 HLH 45134 b
461+1 stipend to be paid by the Illinois Department of Revenue out of
462+2 the Personal Property Tax Replacement Fund in the amount of
463+3 $6,500.
464+4 For State fiscal years beginning on or after July 1, 2023,
465+5 the Department shall remit to each county the amount required
466+6 for the stipend under this subsection. That money shall be
467+7 deposited by the county treasurer into a fund dedicated for
468+8 that purpose. The county payroll clerk shall pay the stipend
469+9 to the sheriff within 10 business days after those funds are
470+10 deposited into the county fund. The stipend shall not be
471+11 considered part of the sheriff's base compensation and must be
472+12 remitted to the sheriff in addition to the sheriff's annual
473+13 salary or compensation. Beginning July 1, 2023, the county
474+14 shall be responsible for the State and federal income tax
475+15 reporting and withholding as well as the employer
476+16 contributions under the Illinois Pension Code on the stipend
477+17 received under this subsection.
478+18 (e) No county board may reduce or otherwise impair the
479+19 compensation payable from county funds to a sheriff if the
480+20 reduction or impairment is the result of the sheriff receiving
481+21 an award or stipend payable from State funds.
482+22 (Source: P.A. 97-72, eff. 7-1-11.)
483+23 (55 ILCS 5/4-8002) (from Ch. 34, par. 4-8002)
484+24 Sec. 4-8002. Additional compensation of sheriff and
485+25 recorder.
486+
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495+ HB2539 Enrolled - 15 - LRB103 00130 HLH 45134 b
496+1 (a) In addition to any salary otherwise provided by law,
497+2 beginning December 1, 1998, subject to appropriation, the
498+3 sheriff of Cook County for his or her additional duties
499+4 imposed by other statutes or laws shall receive an annual
500+5 stipend to be paid by the Illinois Department of Revenue out of
501+6 the Personal Property Tax Replacement Fund in the amount of
502+7 $6,500. The county board shall not reduce or otherwise impair
503+8 the compensation payable from county funds to the sheriff if
504+9 the reduction or impairment is the result of the sheriff
505+10 receiving a stipend payable from State funds.
506+11 For State fiscal years beginning on or after July 1, 2023,
507+12 the Department shall remit to each county the amount required
508+13 for the additional compensation under this Section. That money
509+14 shall be deposited by the county treasurer into a fund
510+15 dedicated for that purpose. The county payroll clerk shall pay
511+16 the additional compensation to the sheriff within 10 business
512+17 days after those funds are deposited into the county fund. The
513+18 stipend shall not be considered part of the sheriff's base
514+19 compensation and must be remitted to the sheriff in addition
515+20 to the sheriff's annual salary or compensation. Beginning July
516+21 1, 2023, the county shall be responsible for the State and
517+22 federal income tax reporting and withholding as well as the
518+23 employer contributions under the Illinois Pension Code on the
519+24 compensation received from the Department under this Section.
520+25 (b) In addition to any salary otherwise provided by law,
521+26 beginning December 1, 2000, subject to appropriation, the
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532+1 recorder of deeds of Cook County for his or her additional
533+2 duties imposed by law shall receive an annual stipend to be
534+3 paid by the State in an amount equal to the stipend paid to
535+4 each recorder in other counties under subsection (d) of
536+5 Section 4-6001 of this Code. The county board may not reduce or
537+6 otherwise impair the compensation payable from county funds to
538+7 the recorder of deeds if the reduction or impairment is the
539+8 result of the recorder of deeds receiving a stipend payable
540+9 from State funds.
541+10 (Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11.)
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