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| Public Act 103-0318
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| HB2539 Enrolled | LRB103 00130 HLH 45134 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Section 4-20 as follows:
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(35 ILCS 200/4-20)
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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
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jurisdiction must meet the following criteria:
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(1) the median level of assessment must be no more |
than
35 1/3% and no less than 31 1/3% of fair cash value of |
property
in his or her assessment jurisdiction; and
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(2) the coefficient of dispersion must not be greater |
than 15%.
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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
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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
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criteria.
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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
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40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in |
1998, and 30% in
1999 and every year thereafter.
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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
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certification by the Department, the assessor shall receive |
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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.
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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.
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(Source: P.A. 97-72, eff. 7-1-11.)
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Section 10. The Counties Code is amended by changing |
Sections 3-10007, 4-6001, 4-6002, 4-6003, and 4-8002 as |
follows:
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(55 ILCS 5/3-10007) (from Ch. 34, par. 3-10007)
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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
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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.
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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 |
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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.)
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(55 ILCS 5/4-6001) (from Ch. 34, par. 4-6001)
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Sec. 4-6001. Officers in counties of less than 2,000,000.
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(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
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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:
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To each such officer in counties containing less than |
14,000
inhabitants, not less than $13,500 per annum.
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To each such officer in counties containing 14,000 or more
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inhabitants, but less than 30,000 inhabitants, not less than |
$14,500 per
annum.
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To each such officer in counties containing 30,000 or more
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inhabitants but less than 60,000 inhabitants, not less than |
$15,000 per
annum.
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To each such officer in counties containing 60,000 or more
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inhabitants but less than 100,000 inhabitants, not less than |
$15,000 per
annum.
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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.
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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.
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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.
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(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.
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(c) Those officers beginning a term of office on or after |
December 1,
1990 shall be compensated as follows:
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(1) Beginning December 1, 1990,
base salary plus at |
least 3% of base salary.
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(2) Beginning December 1, 1991,
base salary plus at |
least 6% of base salary.
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(3) Beginning December 1, 1992,
base salary plus at |
least 9% of base salary.
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(4) Beginning December 1, 1993,
base salary plus at |
least 12% of base salary.
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(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:
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(1) $4,500 per year after January 1, 1998;
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(2) $5,500 per year after January 1, 1999; and
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(3) $6,500 per year after January 1, 2000.
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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
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provided by law to be paid to county officers.
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(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 |
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payable from State funds.
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(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.
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(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.
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(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.
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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 |
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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.)
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(55 ILCS 5/4-6002) (from Ch. 34, par. 4-6002)
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Sec. 4-6002. Coroners in counties of less than 2,000,000.
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(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,
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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:
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To each Coroner in counties containing less than 5,000 |
inhabitants,
not less than $4,500 per annum.
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To each Coroner in counties containing 5,000 or more |
inhabitants but
less than 14,000 inhabitants, not less than |
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$6,000 per annum.
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To each Coroner in counties containing 14,000 or more |
inhabitants,
but less than 30,000 inhabitants, not less than |
$9,000 per annum.
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To each Coroner in counties containing 30,000 or more |
inhabitants,
but less than 60,000 inhabitants, not less than |
$14,000 per annum.
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To each Coroner in counties containing 60,000 or more |
inhabitants,
but less than 100,000 inhabitants, not less than |
$15,000 per annum.
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To each Coroner in counties containing 100,000 or more |
inhabitants,
but less than 200,000 inhabitants, not less than |
$16,500 per annum.
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To each Coroner in counties containing 200,000 or more |
inhabitants,
but less than 300,000 inhabitants, not less than |
$18,000 per annum.
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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.
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The population of all counties for the purpose of fixing
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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.
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(b) Those coroners beginning a term of office on or after |
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December 1,
1990 shall be compensated as follows:
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(1) Beginning December 1, 1990,
base salary plus at |
least 3% of base salary.
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(2) Beginning December 1, 1991,
base salary plus at |
least 6% of base salary.
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(3) Beginning December 1, 1992,
base salary plus at |
least 9% of base salary.
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(4) Beginning December 1, 1993,
base salary plus at |
least 12% of base salary.
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"Base salary", as used in this subsection (b), means the |
salary in
effect before July 1, 1989.
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(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.
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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 |
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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.)
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(55 ILCS 5/4-6003) (from Ch. 34, par. 4-6003)
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Sec. 4-6003.
Compensation of sheriffs for certain expenses |
in counties
of less than 2,000,000.
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(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.
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(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:
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To each such sheriff in counties containing less than |
10,000
inhabitants, not less than $27,000 per annum.
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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.
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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.
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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.
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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.
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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.
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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.
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(c) (Blank).
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(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 |
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stipend to be paid by the Illinois Department of Revenue out of |
the Personal Property Tax Replacement Fund in the amount of |
$6,500.
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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.
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(Source: P.A. 97-72, eff. 7-1-11.)
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(55 ILCS 5/4-8002) (from Ch. 34, par. 4-8002)
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Sec. 4-8002. Additional compensation of sheriff and |
recorder.
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(a) In addition
to any salary otherwise provided by law, |
beginning December 1, 1998, subject to appropriation, the
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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.
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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 |
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recorder of deeds of Cook County for his or her
additional
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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
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from State funds.
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(Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11.)
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