Bill Text: IL SB2752 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Township Assessment Officials Article of the Property Tax Code. Provides that a township assessor or multi-township assessor shall be elected as provided in the Article unless the board of trustees of a township or, in the case of a multi-township assessor, the multi-township board of trustees adopts an ordinance or resolution requiring the township assessor to be appointed by the board. Provides that, if a board of trustees has adopted an ordinance or resolution to appoint the assessor, the township assessor or multi-township assessor shall be appointed by the board upon the expiration of the township assessor's or multi-township assessor's elected term next following the adoption of the ordinance or resolution. Makes conforming changes in the Article.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-05-17 - Rule 2-10 Committee Deadline Established As May 24, 2024 [SB2752 Detail]
Download: Illinois-2023-SB2752-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||||||||||||||||||||
5 | Sections 2-5, 2-15, 2-20, 2-35, 2-45, 2-50, 2-55, 2-60, and | |||||||||||||||||||||||||||||||||||||
6 | 2-70 and by adding Section 2-3 as follows:
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7 | (35 ILCS 200/2-3 new) | |||||||||||||||||||||||||||||||||||||
8 | Sec. 2-3. Election or appointment of township assessors. | |||||||||||||||||||||||||||||||||||||
9 | (a) A township assessor or multi-township assessor shall | |||||||||||||||||||||||||||||||||||||
10 | be elected as provided in this Article unless the board of | |||||||||||||||||||||||||||||||||||||
11 | trustees of a township or, in the case of a multi-township | |||||||||||||||||||||||||||||||||||||
12 | assessor, the multi-township board of trustees adopts an | |||||||||||||||||||||||||||||||||||||
13 | ordinance or resolution requiring the township assessor to be | |||||||||||||||||||||||||||||||||||||
14 | appointed by the board. | |||||||||||||||||||||||||||||||||||||
15 | (b) If a board of trustees has adopted an ordinance or | |||||||||||||||||||||||||||||||||||||
16 | resolution under subsection (a), the township assessor or | |||||||||||||||||||||||||||||||||||||
17 | multi-township assessor shall be appointed by the board upon | |||||||||||||||||||||||||||||||||||||
18 | the expiration of the township assessor's or multi-township | |||||||||||||||||||||||||||||||||||||
19 | assessor's elected term next following the adoption of the | |||||||||||||||||||||||||||||||||||||
20 | ordinance or resolution.
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21 | (35 ILCS 200/2-5) | |||||||||||||||||||||||||||||||||||||
22 | Sec. 2-5. Multi-township assessors. Townships with less |
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1 | than 1,000 inhabitants shall not elect or appoint assessors | ||||||
2 | for each township but shall elect or appoint multi-township | ||||||
3 | assessors. | ||||||
4 | (1) If 2 or more townships with less than 1,000 | ||||||
5 | inhabitants are contiguous, one multi-township assessor | ||||||
6 | shall be elected or appointed to assess the property in as | ||||||
7 | many of the townships as are contiguous and whose combined | ||||||
8 | population is 1,000 or more inhabitants. | ||||||
9 | (2) If any township of less than 1,000 inhabitants is | ||||||
10 | not contiguous to another township of less than 1,000 | ||||||
11 | inhabitants, one multi-township assessor shall be elected | ||||||
12 | or appointed to assess the property of that township and | ||||||
13 | any other township to which it is contiguous. | ||||||
14 | (Source: P.A. 87-818; 88-455.)
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15 | (35 ILCS 200/2-15) | ||||||
16 | Sec. 2-15. Voluntary establishment of multi-township | ||||||
17 | assessment districts. Any 2 or more contiguous townships in | ||||||
18 | any one county, other than townships provided for in Sections | ||||||
19 | 2-5 and 2-10, may by majority vote of each board of trustees of | ||||||
20 | the townships, form a multi-township assessment district | ||||||
21 | comprising those townships. This determination shall be made | ||||||
22 | no later than October 1 of the year preceding the year in which | ||||||
23 | township officials are elected or appointed . If one or more of | ||||||
24 | those township assessor's offices is vacant, a determination | ||||||
25 | to form a multi-township assessment district may still be made |
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1 | at the time of that vacancy. The assessor or assessors | ||||||
2 | remaining in office in one or more of the townships comprising | ||||||
3 | the multi-township assessment district shall assume the duties | ||||||
4 | of multi-township assessor until a successor is elected or | ||||||
5 | appointed and qualified. If there is no township assessor | ||||||
6 | remaining in office at the time, the board of trustees of the | ||||||
7 | multi-township assessment district, as defined in Section | ||||||
8 | 2-20, shall appoint a multi-township assessor for the | ||||||
9 | unexpired terms of the former elected township assessors as | ||||||
10 | provided in this Code. | ||||||
11 | The township boards of trustees shall notify the | ||||||
12 | supervisor of assessments and the Department prior to December | ||||||
13 | 1 of the year in which they have taken any action prescribed in | ||||||
14 | this Section. | ||||||
15 | (Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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16 | (35 ILCS 200/2-20) | ||||||
17 | Sec. 2-20. Township and Multi-Township Boards of Trustees ; | ||||||
18 | Elected Assessors . The township supervisors and clerks of | ||||||
19 | townships comprising a multi-township assessment district, and | ||||||
20 | the township board of trustees in townships that are not a part | ||||||
21 | of a multi-township assessment jurisdiction, shall, ex | ||||||
22 | officio, constitute a multi-township or township board of | ||||||
23 | trustees for their respective assessment jurisdictions. | ||||||
24 | Each multi-township board of trustees shall organize and | ||||||
25 | select one of its number as chairman, another as clerk and |
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1 | another as treasurer. These officers shall serve a term of 2 | ||||||
2 | years or until their successors are elected, except no person | ||||||
3 | shall be a member of a multi-township board of trustees after | ||||||
4 | the expiration of his or her term as township supervisor or | ||||||
5 | township clerk. | ||||||
6 | The powers and duties of a multi-township board of | ||||||
7 | trustees or township board of trustees concerning property tax | ||||||
8 | assessment administration shall be limited to the following: | ||||||
9 | (1) levying taxes necessary to provide the funds required by | ||||||
10 | the budget adopted for the township or multi-township assessor | ||||||
11 | and certifying the levy to the county clerk, (2) determining | ||||||
12 | and approving the budget of the assessor, (3) determining a | ||||||
13 | salary for the assessor, and (4) setting the compensation of | ||||||
14 | any assessor or temporarily appointed because the assessor is | ||||||
15 | physically incapacitated, according to Section 60-5 of the | ||||||
16 | Township Code. The levy shall not be included within any | ||||||
17 | statutory limitation of rate or amount for other township | ||||||
18 | purposes, but shall be in addition to that rate or amount. The | ||||||
19 | board shall have no power to approve or disapprove personnel | ||||||
20 | of the multi-township or township assessor. The treasurer of | ||||||
21 | the multi-township board of trustees shall have the duties and | ||||||
22 | responsibilities of the township supervisor in relation to the | ||||||
23 | township assessor in the maintenance and disbursement of funds | ||||||
24 | of the multi-township assessor. | ||||||
25 | The changes made in this Section by Public Act 82-554 do | ||||||
26 | not apply to any township in a county with more than 3,000,000 |
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1 | inhabitants. | ||||||
2 | (Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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3 | (35 ILCS 200/2-35) | ||||||
4 | Sec. 2-35. Disconnection petition. | ||||||
5 | (a) A township with 1,000 or more inhabitants according to | ||||||
6 | the last preceding special Federal Census may be disconnected | ||||||
7 | from a multi-township district under this Section if: (1) the | ||||||
8 | township had less than 1,000 inhabitants preceding the date on | ||||||
9 | which the township was included within a multi-township | ||||||
10 | district under Section 2-5 and 2-10; or (2) the township was | ||||||
11 | included within a multi-township district created under | ||||||
12 | Section 2-15. | ||||||
13 | (b) If a petition for the disconnection from a | ||||||
14 | multi-township assessment district of a township described in | ||||||
15 | subsection (a) is signed by 10% of the registered voters of the | ||||||
16 | township and is filed with the clerk of the township no later | ||||||
17 | than August 1 of the year preceding the year in which the | ||||||
18 | multi-township assessor is to be elected or appointed , the | ||||||
19 | clerk shall promptly forward the petition to the township | ||||||
20 | board of trustees. The township board of trustees shall adopt | ||||||
21 | or reject the petition within 60 days after receiving it. If | ||||||
22 | the board adopts the petition, the township shall be | ||||||
23 | disconnected from the multi-township district, effective upon | ||||||
24 | the expiration of the term of office of the incumbent | ||||||
25 | multi-township assessor. |
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1 | (c) After the disconnection of a township under this | ||||||
2 | Section, the multi-township district shall continue to exist. | ||||||
3 | If only one township remains in the district after the | ||||||
4 | disconnection or if the combined population of the remaining | ||||||
5 | townships is less than 1,000 inhabitants, the disconnection | ||||||
6 | shall not be allowed. | ||||||
7 | (Source: P.A. 84-1051; 88-455.)
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8 | (35 ILCS 200/2-45) | ||||||
9 | Sec. 2-45. Selection and eligibility of township and | ||||||
10 | multi-township assessors. | ||||||
11 | (a) In all counties under township organization, township | ||||||
12 | or multi-township assessors shall be qualified as required by | ||||||
13 | subsections (b) through (d) of this Section and shall be | ||||||
14 | elected or appointed as provided in this Code. Township or | ||||||
15 | multi-township assessors shall enter upon their duties on | ||||||
16 | January 1 following their election or appointment , and perform | ||||||
17 | the duties of the office for 4 years. | ||||||
18 | (b) In Beginning December 1, 1996, in any township or | ||||||
19 | multi-township assessment district not subject to the | ||||||
20 | requirements of subsections (c) or (d) of this Section, no | ||||||
21 | person is eligible to be appointed, to file nomination papers | ||||||
22 | or participate as a candidate in any caucus or primary or | ||||||
23 | general election for, or to be appointed to fill vacancies in , | ||||||
24 | the office of township or multi-township assessor , unless he | ||||||
25 | or she (i) has successfully completed an introductory course |
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1 | in assessment practices that is approved by the Department; or | ||||||
2 | (ii) possesses at least one of the qualifications listed in | ||||||
3 | paragraphs (1) through (6) of subsection (c) of this Section. | ||||||
4 | The candidate cannot file nominating papers or participate as | ||||||
5 | a candidate unless a copy of the certificate of his or her | ||||||
6 | qualifications from the Department is filed with the township | ||||||
7 | clerk, board of election commissioners, or other appropriate | ||||||
8 | authority as required by the Election Code. The candidate | ||||||
9 | cannot be appointed as a township and multi-township assessor | ||||||
10 | or to fill a vacancy until he or she has filed a copy of the | ||||||
11 | certificate of his or her qualifications from the Department | ||||||
12 | with the appointing authority. | ||||||
13 | (c) In Beginning December 1, 1996, in a township or | ||||||
14 | multi-township assessment district with $25,000,000 or more of | ||||||
15 | non-farm equalized assessed value or $1,000,000 or more in | ||||||
16 | commercial and industrial equalized assessed value, no person | ||||||
17 | is eligible to be appointed, to file nomination papers or | ||||||
18 | participate as a candidate in any caucus or primary or general | ||||||
19 | election for, or to be appointed to fill vacancies in , the | ||||||
20 | office of township or multi-township assessor , unless he or | ||||||
21 | she possesses at least one of the qualifications listed in | ||||||
22 | paragraphs (1) through (6) of this subsection (c). | ||||||
23 | (1) a currently active Certified Illinois Assessing | ||||||
24 | Officer designation from the Illinois Property Assessment | ||||||
25 | Institute; | ||||||
26 | (2) (blank); |
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1 | (3) a currently active AAS, CAE, or MAS designation | ||||||
2 | from the International Association of Assessing Officers; | ||||||
3 | (4) a currently active MAI, SREA, SRPA, SRA, or RM | ||||||
4 | designation from the Appraisal Institute; | ||||||
5 | (5) a currently active professional designation by any | ||||||
6 | other appraisal or assessing association approved by the | ||||||
7 | Department; or | ||||||
8 | (6) (blank). | ||||||
9 | The candidate cannot file nominating papers or participate | ||||||
10 | as a candidate unless a copy of the certificate of his or her | ||||||
11 | qualifications from the Department is filed with the township | ||||||
12 | clerk, board of election commissioners, or other appropriate | ||||||
13 | authority as required by the Election Code. The candidate | ||||||
14 | cannot be appointed to fill a vacancy until he or she has filed | ||||||
15 | a copy of the certificate of his or her qualifications with the | ||||||
16 | appointing authority. | ||||||
17 | (d) In Beginning December 1, 2000, in a township or | ||||||
18 | multi-township assessment district with more than $10,000,000 | ||||||
19 | and less than $25,000,000 of non-farm equalized assessed value | ||||||
20 | and less than $1,000,000 in commercial and industrial | ||||||
21 | equalized assessed value, no person who has previously been | ||||||
22 | elected or appointed as township or multi-township assessor in | ||||||
23 | any such township or multi-township assessment district is | ||||||
24 | eligible to be appointed or file nomination papers or | ||||||
25 | participate as a candidate in any caucus or primary or general | ||||||
26 | election for the office of township or multi-township |
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1 | assessor , unless he or she possesses at least one of the | ||||||
2 | qualifications listed in paragraphs (1) through (6) of | ||||||
3 | subsection (c) of this Section. The candidate cannot file | ||||||
4 | nominating papers or participate as a candidate unless a copy | ||||||
5 | of the certificate of his or her qualifications from the | ||||||
6 | Department is filed with the township clerk, board of election | ||||||
7 | commissioners, or other appropriate authority as required by | ||||||
8 | the Election Code. The candidate cannot be appointed as a | ||||||
9 | township and multi-township assessor or to fill a vacancy | ||||||
10 | until the candidate has filed a copy of the certificate of the | ||||||
11 | candidate's qualifications from the Department with the | ||||||
12 | appointing authority. | ||||||
13 | (e) If any person files nominating papers for candidacy | ||||||
14 | for the office of township or multi-township assessor without | ||||||
15 | also filing a copy of the certificate of his or her | ||||||
16 | qualifications from the Department as required by this | ||||||
17 | Section, the clerk of the township, the board of election | ||||||
18 | commissioners, or other appropriate authority as required by | ||||||
19 | the Election Code shall refuse to certify the name of the | ||||||
20 | person as a candidate to the proper election officials. | ||||||
21 | If no candidate for election meets the above | ||||||
22 | qualifications there shall be no election and the town board | ||||||
23 | of trustees or multi-township board of trustees shall appoint | ||||||
24 | or contract with a person under Section 2-60. | ||||||
25 | As used in this Section only, "non-farm equalized assessed | ||||||
26 | value" means the total equalized assessed value in the |
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1 | township or multi-township assessment district as reported to | ||||||
2 | the Department under Section 18-225 after removal of homestead | ||||||
3 | exemptions, and after removal of the equalized assessed value | ||||||
4 | reported as farm or minerals to the Department under Section | ||||||
5 | 18-225. | ||||||
6 | For purposes of this Section only, "file nomination | ||||||
7 | papers" also includes having nomination papers filed on behalf | ||||||
8 | of the candidate by another person. | ||||||
9 | (Source: P.A. 101-467, eff. 8-23-19.)
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10 | (35 ILCS 200/2-50) | ||||||
11 | Sec. 2-50. Certification by Department. The Department | ||||||
12 | shall, within 15 days after the effective date of this | ||||||
13 | amendatory Act of 1995 and, thereafter, by February 1 of each | ||||||
14 | year before the year of election or appointment of township or | ||||||
15 | multi-township assessors, certify to each township or | ||||||
16 | multi-township clerk and each county clerk a list showing all | ||||||
17 | township and multi-township assessment districts with the | ||||||
18 | pre-election or pre-appointment requirements for township or | ||||||
19 | multi-township assessor under Section 2-45 for each township | ||||||
20 | and each multi-township assessment district. If a new | ||||||
21 | multi-township assessment district is established under | ||||||
22 | Section 2-15 or a township is disconnected from a | ||||||
23 | multi-township assessment district under Section 2-35, the | ||||||
24 | Department shall, within 30 days after the required statutory | ||||||
25 | notice, certify to the multi-township clerk and county clerk |
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1 | whether the assessor for the new multi-township assessment | ||||||
2 | district is subject to the requirements of subsections (b), | ||||||
3 | (c), or (d) of Section 2-45 of this Code. | ||||||
4 | (Source: P.A. 88-455; 89-441, eff. 6-1-96.)
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5 | (35 ILCS 200/2-55) | ||||||
6 | Sec. 2-55. Role as ex officio ex-officio deputy assessors. | ||||||
7 | In all townships in counties of 3,000,000 or more, in which | ||||||
8 | township assessors are elected or appointed , the township | ||||||
9 | assessors shall be ex officio ex-officio deputy assessors to | ||||||
10 | make the assessments in the townships wherein they are elected | ||||||
11 | or appointed but those ex officio ex-officio deputy assessors | ||||||
12 | shall be under the direction and control of the county | ||||||
13 | assessor in the same manner as other deputy assessors, subject | ||||||
14 | to the rules and regulations prescribed by the county assessor | ||||||
15 | and the board of appeals. The compensation and expenses of the | ||||||
16 | township assessors shall be determined and paid as provided in | ||||||
17 | Sections 2-70, 2-75, 2-80, 4-10, 4-15 and 4-20. If in any | ||||||
18 | township the ex officio ex-officio deputy assessor is not | ||||||
19 | able, within the time allowed by law or set by rules and | ||||||
20 | regulations prescribed by the county assessor and the board of | ||||||
21 | appeals, to make the assessment in the township, any | ||||||
22 | additional deputy assessor or deputy assessors required to | ||||||
23 | make the assessment shall be residents and legal voters of the | ||||||
24 | township and may be appointed by the county assessor. For | ||||||
25 | failure to complete the assessment and return the assessment |
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1 | books within the time prescribed by law or set by the rules and | ||||||
2 | regulations of the county assessor and board of appeals, any | ||||||
3 | township assessor may be removed from office by the order of | ||||||
4 | the county assessor. All clerks and deputies shall take and | ||||||
5 | subscribe an oath of office to honestly and faithfully perform | ||||||
6 | all the duties of their respective offices under the direction | ||||||
7 | of the county assessor. The county assessor, the clerks and | ||||||
8 | deputy assessors, may administer oaths authorized by law to be | ||||||
9 | administered by assessors. The number and compensation of the | ||||||
10 | clerks and the deputies (other than the ex officio ex-officio | ||||||
11 | deputies) shall be determined annually by the county board and | ||||||
12 | shall be paid from the county treasury. | ||||||
13 | (Source: P.A. 83-121; 88-455.)
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14 | (35 ILCS 200/2-60) | ||||||
15 | Sec. 2-60. Vacancies. | ||||||
16 | (a) When any township or multi-township assessment | ||||||
17 | district fails to elect or appoint an assessor or when an | ||||||
18 | assessor's office becomes vacant for any reason specified in | ||||||
19 | Section 25-2 of the Election Code, the township or | ||||||
20 | multi-township board of trustees shall fill the vacancy in | ||||||
21 | townships or multi-township assessment districts by appointing | ||||||
22 | a person qualified as required under Section 2-45 or as | ||||||
23 | revised by the Department under Section 2-52. A person | ||||||
24 | appointed to fill a vacancy under this Section must be a member | ||||||
25 | of the same political party as the person vacating the office |
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1 | if the person vacating the office was a member of an | ||||||
2 | established political party, as defined in Section 10-2 of the | ||||||
3 | Election Code, that is still in existence at the time the | ||||||
4 | appointment is made. The appointee shall establish his or her | ||||||
5 | political party affiliation by his or her record of voting in | ||||||
6 | party primary elections or by holding or having held an office | ||||||
7 | in a political party organization before the appointment. If | ||||||
8 | the appointee has not voted in a party primary election or is | ||||||
9 | not holding or has not held an office in a political party | ||||||
10 | organization before the appointment, then the appointee shall | ||||||
11 | establish his or her political party affiliation by his or her | ||||||
12 | record of participating in a political party's nomination or | ||||||
13 | election caucus. | ||||||
14 | (b) In the alternative, a township or multi-township | ||||||
15 | assessment district shall contract with a person qualified as | ||||||
16 | required under Section 2-45 or as revised by the Department | ||||||
17 | under Section 2-52 to do the assessing at a cost no greater | ||||||
18 | than the maximum salary authorized for that township or | ||||||
19 | multi-township assessment district under Section 2-70. | ||||||
20 | (Source: P.A. 89-342, eff. 1-1-96; 89-441, eff. 6-1-96; | ||||||
21 | 90-748, eff. 8-14-98.)
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22 | (35 ILCS 200/2-70) | ||||||
23 | Sec. 2-70. Salary. Each multi-township board of trustees | ||||||
24 | shall set the salary of its multi-township assessor at least | ||||||
25 | 150 days before his or her election or appointment . Each |
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