Public Act 103-0318
HB2539 EnrolledLRB103 00130 HLH 45134 b HB2539 Enrolled LRB103 00130 HLH 45134 b
HB2539 Enrolled LRB103 00130 HLH 45134 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 4-20 as follows:
(35 ILCS 200/4-20)
Sec. 4-20. Additional compensation based on performance.
Any assessor in counties with less than 3,000,000 but more
than 50,000 inhabitants each year may petition the Department
to receive additional compensation based on performance. To
receive additional compensation, the official's assessment
jurisdiction must meet the following criteria:
(1) the median level of assessment must be no more
than 35 1/3% and no less than 31 1/3% of fair cash value of
property in his or her assessment jurisdiction; and
(2) the coefficient of dispersion must not be greater
than 15%.
For purposes of this Section, "coefficient of dispersion"
means the average deviation of all assessments from the median
level. For purposes of this Section, the number of inhabitants
shall be determined by the latest federal decennial census.
When the most recent census shows an increase in inhabitants
to over 50,000 or a decrease to 50,000 or fewer, then the
HB2539 Enrolled LRB103 00130 HLH 45134 b
assessment year used to compute the coefficient of dispersion
and the most recent year of the 3-year average level of
assessments is the year that determines qualification for
additional compensation. The Department will promulgate rules
and regulations to determine whether an assessor meets these
criteria.
Any assessor in a county of 50,000 or fewer inhabitants
may petition the Department for consideration to receive
additional compensation each year based on performance. In
order to receive the additional compensation, the assessments
in the official's assessment jurisdiction must meet the
following criteria: (i) the median level of assessments must
be no more than 35 1/3% and no less than 31 1/3% of fair cash
value of property in his or her assessment jurisdiction; and
(ii) the coefficient of dispersion must not be greater than
40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in
1998, and 30% in 1999 and every year thereafter.
Real estate transfer declarations used by the Department
in annual sales-assessment ratio studies will be used to
evaluate applications for additional compensation. The
Department will audit other property to determine if the
sales-assessment ratio study data is representative of the
assessment jurisdiction. If the ratio study is found not
representative, appraisals and other information may be
utilized. If the ratio study is representative, upon
certification by the Department, the assessor shall receive
additional compensation of $3,000 for that year, to be paid
out of funds appropriated to the Department from the Personal
Property Tax Replacement Fund.
For State fiscal years beginning on or after July 1, 2023,
the Department shall remit to the applicable township or
county the amount required for the additional compensation
under this Section. That money shall be deposited by the
township supervisor or county treasurer into a fund dedicated
for that purpose. The township or county payroll clerk shall
pay the bonus stipend to the assessor within 10 business days
after those funds are deposited into the township or county
fund. The bonus stipend shall not be considered part of the
assessor's base compensation and must be remitted to the
assessor in addition to the assessor's annual salary or
compensation. Beginning July 1, 2023, the township or county
shall be responsible for the State and federal income tax
reporting and withholding and employer contributions under the
Illinois Pension Code, if applicable, on the additional
compensation under this Section.
As used in this Section, "assessor" means any township or
multi-township assessor, or supervisor of assessments.
(Source: P.A. 97-72, eff. 7-1-11.)
Section 10. The Counties Code is amended by changing
Sections 3-10007, 4-6001, 4-6002, 4-6003, and 4-8002 as
follows:
(55 ILCS 5/3-10007) (from Ch. 34, par. 3-10007)
Sec. 3-10007. Annual stipend. In addition to all other
compensation provided by law, every elected county treasurer,
for additional duties mandated by State law, shall receive an
annual stipend of (i) $5,000 if his or her term begins before
December 1, 1998, (ii) $5,500 after December 1, 1998 and
$6,500 after December 1, 1999 if his or her term begins on or
after December 1, 1998 but before December 1, 2000, and (iii)
$6,500 if his or her term begins December 1, 2000 or
thereafter, to be annually appropriated from the Personal
Property Tax Replacement Fund by the General Assembly to the
Department of Revenue which shall distribute the awards as
provided in this Section in annual lump sum payments to every
elected county treasurer. This annual stipend shall not affect
any other compensation provided by law to be paid to elected
county treasurers. No county board may reduce or otherwise
impair the compensation payable from county funds to an
elected county treasurer if such reduction or impairment is
the result of his receiving an annual stipend under this
Section.
For State fiscal years beginning on or after July 1, 2023,
the Department shall remit to each county the amount required
for the stipend under this Section. That money shall be
deposited by the county treasurer into a fund dedicated for
that purpose. The county payroll clerk shall pay the stipend
to the treasurer within 10 business days after those funds are
deposited into the county fund. The stipend shall not be
considered part of the treasurer's base compensation and must
be remitted to the treasurer in addition to the treasurer's
annual salary or compensation. Beginning July 1, 2023, the
county shall be responsible for the State and federal income
tax reporting and withholding as well as the employer
contributions under the Illinois Pension Code on the stipend
under this Section.
(Source: P.A. 97-72, eff. 7-1-11.)
(55 ILCS 5/4-6001) (from Ch. 34, par. 4-6001)
Sec. 4-6001. Officers in counties of less than 2,000,000.
(a) In all counties of less than 2,000,000 inhabitants,
the compensation of Coroners, County Treasurers, County
Clerks, Recorders and Auditors shall be determined under this
Section. The County Board in those counties shall fix the
amount of the necessary clerk hire, stationery, fuel and other
expenses of those officers. The compensation of those officers
shall be separate from the necessary clerk hire, stationery,
fuel and other expenses, and such compensation (except for
coroners in those counties with less than 2,000,000 population
in which the coroner's compensation is set in accordance with
Section 4-6002) shall be fixed within the following limits:
To each such officer in counties containing less than
14,000 inhabitants, not less than $13,500 per annum.
To each such officer in counties containing 14,000 or more
inhabitants, but less than 30,000 inhabitants, not less than
$14,500 per annum.
To each such officer in counties containing 30,000 or more
inhabitants but less than 60,000 inhabitants, not less than
$15,000 per annum.
To each such officer in counties containing 60,000 or more
inhabitants but less than 100,000 inhabitants, not less than
$15,000 per annum.
To each such officer in counties containing 100,000 or
more inhabitants but less than 200,000 inhabitants, not less
than $16,500 per annum.
To each such officer in counties containing 200,000 or
more inhabitants but less than 300,000 inhabitants, not less
than $18,000 per annum.
To each such officer in counties containing 300,000 or
more inhabitants but less than 2,000,000 inhabitants, not less
than $20,000 per annum.
(b) Those officers beginning a term of office before
December 1, 1990 shall be compensated at the rate of their base
salary. "Base salary" is the compensation paid for each of
those offices, respectively, before July 1, 1989.
(c) Those officers beginning a term of office on or after
December 1, 1990 shall be compensated as follows:
(1) Beginning December 1, 1990, base salary plus at
least 3% of base salary.
(2) Beginning December 1, 1991, base salary plus at
least 6% of base salary.
(3) Beginning December 1, 1992, base salary plus at
least 9% of base salary.
(4) Beginning December 1, 1993, base salary plus at
least 12% of base salary.
(d) In addition to but separate and apart from the
compensation provided in this Section, the county clerk of
each county, the recorder of each county, and the chief clerk
of each county board of election commissioners shall receive
an award as follows:
(1) $4,500 per year after January 1, 1998;
(2) $5,500 per year after January 1, 1999; and
(3) $6,500 per year after January 1, 2000.
The total amount required for such awards each year shall be
appropriated by the General Assembly to the State Board of
Elections which shall distribute the awards in annual lump sum
payments to the several county clerks, recorders, and chief
election clerks. Beginning December 1, 1990, this annual
award, and any other award or stipend paid out of State funds
to county officers, shall not affect any other compensation
provided by law to be paid to county officers.
(e) Beginning December 1, 1990, no county board may reduce
or otherwise impair the compensation payable from county funds
to a county officer if the reduction or impairment is the
result of the county officer receiving an award or stipend
payable from State funds.
(f) The compensation, necessary clerk hire, stationery,
fuel and other expenses of the county auditor, as fixed by the
county board, shall be paid by the county.
(g) The population of all counties for the purpose of
fixing compensation, as herein provided, shall be based upon
the last Federal census immediately previous to the election
of the officer in question in each county.
(h) With respect to an auditor who takes office on or after
the effective date of this amendatory Act of the 95th General
Assembly, the auditor shall receive an annual stipend of
$6,500 per year. The General Assembly shall appropriate the
total amount required for the stipend each year from the
Personal Property Tax Replacement Fund to the Department of
Revenue, and the Department of Revenue shall distribute the
awards in an annual lump sum payment to each county auditor.
The stipend shall be in addition to, but separate and apart
from, the compensation provided in this Section. No county
board may reduce or otherwise impair the compensation payable
from county funds to the auditor if the reduction or
impairment is the result of the auditor receiving an award or
stipend pursuant to this subsection.
For State fiscal years beginning on or after July 1, 2023,
the Department shall remit to each county the amount required
for the stipend under this Section. That money shall be
deposited by the county treasurer into a fund dedicated for
that purpose. The county payroll clerk shall pay the stipend
to the auditor within 10 business days after those funds are
deposited into the county fund. The stipend shall not be
considered part of the auditor's base compensation and must be
remitted to the auditor in addition to the auditor's annual
salary or compensation. Beginning July 1, 2023, the county
shall be responsible for the State and federal income tax
reporting and withholding as well as the employer
contributions under the Illinois Pension Code on the stipend
under this Section.
(Source: P.A. 97-72, eff. 7-1-11.)
(55 ILCS 5/4-6002) (from Ch. 34, par. 4-6002)
Sec. 4-6002. Coroners in counties of less than 2,000,000.
(a) The County Board, in all counties of less than
2,000,000 inhabitants, shall fix the compensation of Coroners
within the limitations fixed by this Division, and shall
appropriate for their necessary clerk hire, stationery, fuel,
supplies, and other expenses. The compensation of the Coroner
shall be fixed separately from his necessary clerk hire,
stationery, fuel and other expenses, and such compensation
shall be fixed within the following limits:
To each Coroner in counties containing less than 5,000
inhabitants, not less than $4,500 per annum.
To each Coroner in counties containing 5,000 or more
inhabitants but less than 14,000 inhabitants, not less than
$6,000 per annum.
To each Coroner in counties containing 14,000 or more
inhabitants, but less than 30,000 inhabitants, not less than
$9,000 per annum.
To each Coroner in counties containing 30,000 or more
inhabitants, but less than 60,000 inhabitants, not less than
$14,000 per annum.
To each Coroner in counties containing 60,000 or more
inhabitants, but less than 100,000 inhabitants, not less than
$15,000 per annum.
To each Coroner in counties containing 100,000 or more
inhabitants, but less than 200,000 inhabitants, not less than
$16,500 per annum.
To each Coroner in counties containing 200,000 or more
inhabitants, but less than 300,000 inhabitants, not less than
$18,000 per annum.
To each Coroner in counties containing 300,000 or more
inhabitants, but less than 2,000,000 inhabitants, not less
than $20,000 per annum.
The population of all counties for the purpose of fixing
compensation, as herein provided, shall be based upon the last
Federal census immediately previous to the election of the
Coroner in question in each county. This Section does not
apply to a county which has abolished the elective office of
coroner.
(b) Those coroners beginning a term of office on or after
December 1, 1990 shall be compensated as follows:
(1) Beginning December 1, 1990, base salary plus at
least 3% of base salary.
(2) Beginning December 1, 1991, base salary plus at
least 6% of base salary.
(3) Beginning December 1, 1992, base salary plus at
least 9% of base salary.
(4) Beginning December 1, 1993, base salary plus at
least 12% of base salary.
"Base salary", as used in this subsection (b), means the
salary in effect before July 1, 1989.
(c) In addition to, but separate and apart from, the
compensation provided in this Section, subject to
appropriation, the coroner of each county shall receive an
annual stipend of $6,500 to be paid by the Illinois Department
of Revenue out of the Personal Property Tax Replacement Fund
if his or her term begins on or after December 1, 2000.
For State fiscal years beginning on or after July 1, 2023,
the Department shall remit to each county the amount required
for the stipend under this subsection. That money shall be
deposited by the county treasurer into a fund dedicated for
that purpose. The county payroll clerk shall pay the stipend
to the coroner within 10 business days after those funds are
deposited into the county fund. The stipend shall not be
considered part of the coroner's base compensation and must be
remitted to the coroner in addition to the coroner's annual
salary or compensation. Beginning July 1, 2023, the county
shall be responsible for the State and federal income tax
reporting and withholding as well as the employer
contributions under the Illinois Pension Code on the stipend
received under this subsection.
(Source: P.A. 97-72, eff. 7-1-11.)
(55 ILCS 5/4-6003) (from Ch. 34, par. 4-6003)
Sec. 4-6003. Compensation of sheriffs for certain expenses
in counties of less than 2,000,000.
(a) The County Board, in all counties of less than
2,000,000 inhabitants, shall fix the compensation of sheriffs,
with the amount of their necessary clerk hire, stationery,
fuel and other expenses. The county shall supply the sheriff
with all necessary uniforms, guns and ammunition. The
compensation of each such officer shall be fixed separately
from his necessary clerk hire, stationery, fuel and other
expenses. Beginning immediately, no county with a population
under 2,000,000 may reduce the rate of compensation of its
sheriff below the rate of compensation that it was actually
paying to its sheriff on January 1, 2002 or the effective date
of this amendatory Act of the 92nd General Assembly, whichever
is greater.
(b) In addition to the requirement of subsection (a), the
rate of compensation payable to the sheriff by the county
shall not be less than the following:
To each such sheriff in counties containing less than
10,000 inhabitants, not less than $27,000 per annum.
To each such sheriff in counties containing 10,000 or more
inhabitants but less than 20,000 inhabitants, not less than
$31,000 per annum.
To each such sheriff in counties containing 20,000 or more
inhabitants but less than 30,000 inhabitants, not less than
$34,000 per annum.
To each such sheriff in counties containing 30,000 or more
inhabitants but less than 60,000 inhabitants, not less than
$37,000 per annum.
To each such sheriff in counties containing 60,000 or more
inhabitants but less than 100,000 inhabitants, not less than
$40,000 per annum.
To each such sheriff in counties containing 100,000 or
more inhabitants but less than 2,000,000 inhabitants, not less
than $43,000 per annum.
The population of each county for the purpose of fixing
compensation as herein provided, shall be based upon the last
federal census immediately previous to the election of the
sheriff in question in such county.
(c) (Blank).
(d) In addition to the salary provided for in subsections
(a), (b), and (c), beginning December 1, 1998, subject to
appropriation, each sheriff, for his or her additional duties
imposed by other statutes or laws, shall receive an annual
stipend to be paid by the Illinois Department of Revenue out of
the Personal Property Tax Replacement Fund in the amount of
$6,500.
For State fiscal years beginning on or after July 1, 2023,
the Department shall remit to each county the amount required
for the stipend under this subsection. That money shall be
deposited by the county treasurer into a fund dedicated for
that purpose. The county payroll clerk shall pay the stipend
to the sheriff within 10 business days after those funds are
deposited into the county fund. The stipend shall not be
considered part of the sheriff's base compensation and must be
remitted to the sheriff in addition to the sheriff's annual
salary or compensation. Beginning July 1, 2023, the county
shall be responsible for the State and federal income tax
reporting and withholding as well as the employer
contributions under the Illinois Pension Code on the stipend
received under this subsection.
(e) No county board may reduce or otherwise impair the
compensation payable from county funds to a sheriff if the
reduction or impairment is the result of the sheriff receiving
an award or stipend payable from State funds.
(Source: P.A. 97-72, eff. 7-1-11.)
(55 ILCS 5/4-8002) (from Ch. 34, par. 4-8002)
Sec. 4-8002. Additional compensation of sheriff and
recorder.
(a) In addition to any salary otherwise provided by law,
beginning December 1, 1998, subject to appropriation, the
sheriff of Cook County for his or her additional duties
imposed by other statutes or laws shall receive an annual
stipend to be paid by the Illinois Department of Revenue out of
the Personal Property Tax Replacement Fund in the amount of
$6,500. The county board shall not reduce or otherwise impair
the compensation payable from county funds to the sheriff if
the reduction or impairment is the result of the sheriff
receiving a stipend payable from State funds.
For State fiscal years beginning on or after July 1, 2023,
the Department shall remit to each county the amount required
for the additional compensation under this Section. That money
shall be deposited by the county treasurer into a fund
dedicated for that purpose. The county payroll clerk shall pay
the additional compensation to the sheriff within 10 business
days after those funds are deposited into the county fund. The
stipend shall not be considered part of the sheriff's base
compensation and must be remitted to the sheriff in addition
to the sheriff's annual salary or compensation. Beginning July
1, 2023, the county shall be responsible for the State and
federal income tax reporting and withholding as well as the
employer contributions under the Illinois Pension Code on the
compensation received from the Department under this Section.
(b) In addition to any salary otherwise provided by law,
beginning December 1, 2000, subject to appropriation, the
recorder of deeds of Cook County for his or her additional
duties imposed by law shall receive an annual stipend to be
paid by the State in an amount equal to the stipend paid to
each recorder in other counties under subsection (d) of
Section 4-6001 of this Code. The county board may not reduce or
otherwise impair the compensation payable from county funds to
the recorder of deeds if the reduction or impairment is the
result of the recorder of deeds receiving a stipend payable
from State funds.
(Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11.)