|
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2539 Introduced , by Rep. Maura Hirschauer SYNOPSIS AS INTRODUCED:
|
| 35 ILCS 200/4-20 |
|
55 ILCS 5/3-10007 | from Ch. 34, par. 3-10007 |
55 ILCS 5/4-6001 | from Ch. 34, par. 4-6001 |
55 ILCS 5/4-6002 | from Ch. 34, par. 4-6002 |
55 ILCS 5/4-6003 | from Ch. 34, par. 4-6003 |
55 ILCS 5/4-8002 | from Ch. 34, par. 4-8002 |
|
Amends the Property Tax Code. Provides that the Department of Revenue shall pay the assessor's additional compensation to the appropriate township or county, and the township or county shall pay the additional compensation to the assessor from those funds. Provides that the township or county shall be considered the assessor's employer for payroll purposes, including, but not limited to, State and federal income tax reporting and withholding and employer contributions under the Illinois Pension Code. Amends the Counties Code. In provisions concerning stipends paid to the county treasurer, auditor, coroner, and sheriff, provides that the Department of Revenue shall pay those stipends directly to the county, and the county shall pay the stipend to the official. Provides that the county shall be considered the assessor's employer for payroll purposes, including, but not limited to, State and federal income tax reporting and withholding and employer contributions under the Illinois Pension Code. Effective immediately.
| |
| | |
| | A BILL FOR |
|
|
| | HB2539 | | LRB103 00130 HLH 45134 b |
|
|
| 1 | | AN ACT concerning revenue.
|
| 2 | | Be it enacted by the People of the State of Illinois,
|
| 3 | | represented in the General Assembly:
|
| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 4-20 as follows:
|
| 6 | | (35 ILCS 200/4-20)
|
| 7 | | Sec. 4-20. Additional compensation based on performance. |
| 8 | | Any assessor in
counties with less than 3,000,000 but more |
| 9 | | than 50,000 inhabitants each
year may petition the Department |
| 10 | | to receive additional compensation based on
performance. To |
| 11 | | receive additional compensation, the official's assessment
|
| 12 | | jurisdiction must meet the following criteria:
|
| 13 | | (1) the median level of assessment must be no more |
| 14 | | than
35 1/3% and no less than 31 1/3% of fair cash value of |
| 15 | | property
in his or her assessment jurisdiction; and
|
| 16 | | (2) the coefficient of dispersion must not be greater |
| 17 | | than 15%.
|
| 18 | | For purposes of this Section, "coefficient of dispersion" |
| 19 | | means the average
deviation of all assessments from the median |
| 20 | | level.
For purposes of this Section, the number of inhabitants |
| 21 | | shall be determined
by the latest federal decennial census. |
| 22 | | When the most
recent census shows an increase in inhabitants |
| 23 | | to over 50,000 or a decrease
to 50,000 or fewer, then the
|
|
| | HB2539 | - 2 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | assessment year used to compute the coefficient of dispersion |
| 2 | | and the most
recent year of the 3-year average level of |
| 3 | | assessments is the year that
determines qualification for |
| 4 | | additional
compensation.
The Department will
promulgate rules |
| 5 | | and regulations to determine whether an assessor meets these
|
| 6 | | criteria.
|
| 7 | | Any assessor in a county of 50,000 or fewer inhabitants |
| 8 | | may
petition the
Department for consideration to receive |
| 9 | | additional compensation each year
based on performance. In |
| 10 | | order to receive the additional compensation, the
assessments |
| 11 | | in the official's assessment jurisdiction must meet the |
| 12 | | following
criteria: (i) the median level of assessments must |
| 13 | | be no more than 35 1/3% and
no less than 31 1/3% of fair cash |
| 14 | | value of property in his or her assessment
jurisdiction; and |
| 15 | | (ii) the coefficient of dispersion must not be greater than
|
| 16 | | 40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in |
| 17 | | 1998, and 30% in
1999 and every year thereafter.
|
| 18 | | Real estate transfer declarations used by the Department |
| 19 | | in annual
sales-assessment ratio studies will be used to |
| 20 | | evaluate applications for
additional compensation. The |
| 21 | | Department will audit other property to determine
if the |
| 22 | | sales-assessment ratio study data is representative of the |
| 23 | | assessment
jurisdiction. If the ratio study is found not |
| 24 | | representative, appraisals and
other information may be |
| 25 | | utilized. If the ratio study is representative, upon
|
| 26 | | certification by the Department, the assessor shall receive |
|
| | HB2539 | - 3 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | additional
compensation of $3,000 for that year, to be paid |
| 2 | | out of funds appropriated to
the Department from the Personal |
| 3 | | Property Tax Replacement Fund.
|
| 4 | | For State fiscal years beginning on or after July 1, 2023, |
| 5 | | the Department shall remit to the appropriate township or |
| 6 | | county the funds necessary to pay the additional compensation |
| 7 | | described in this Section, and the township or county shall |
| 8 | | pay the additional compensation to the assessor from those |
| 9 | | funds. The additional compensation shall not be considered |
| 10 | | part of the base compensation paid to the assessor and must be |
| 11 | | remitted to the assessor in addition to the assessor's annual |
| 12 | | salary or compensation. Beginning July 1, 2023, the township |
| 13 | | or county, as applicable, shall be considered the assessor's |
| 14 | | employer for payroll purposes with respect to the additional |
| 15 | | compensation described in this Section, including, but not |
| 16 | | limited to, for purposes of State and federal income tax |
| 17 | | reporting and withholding and employer contributions under the |
| 18 | | Illinois Pension Code on that additional compensation. |
| 19 | | As used in this Section, "assessor" means any township or |
| 20 | | multi-township
assessor, or supervisor of assessments.
|
| 21 | | (Source: P.A. 97-72, eff. 7-1-11.)
|
| 22 | | Section 10. The Counties Code is amended by changing |
| 23 | | Sections 3-10007, 4-6001, 4-6002, 4-6003, and 4-8002 as |
| 24 | | follows:
|
|
| | HB2539 | - 4 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | (55 ILCS 5/3-10007) (from Ch. 34, par. 3-10007)
|
| 2 | | Sec. 3-10007. Annual stipend. In addition to all other |
| 3 | | compensation
provided by law, every elected county treasurer, |
| 4 | | for additional duties
mandated by State law, shall receive an |
| 5 | | annual stipend of
(i) $5,000 if his or her term begins before |
| 6 | | December 1, 1998, (ii) $5,500
after December 1, 1998 and |
| 7 | | $6,500 after December 1, 1999 if his or her term
begins on or |
| 8 | | after December 1, 1998 but before December 1,
2000, and (iii) |
| 9 | | $6,500 if his or her term begins December 1, 2000 or
|
| 10 | | thereafter, to be
annually appropriated from the Personal |
| 11 | | Property Tax Replacement Fund by the General Assembly
to the |
| 12 | | Department of Revenue which shall distribute the awards in |
| 13 | | annual
lump sum payments to every elected county treasurer. |
| 14 | | This annual stipend
shall not affect any other compensation |
| 15 | | provided by law to be paid to
elected county treasurers. No |
| 16 | | county board may reduce or otherwise impair
the compensation |
| 17 | | payable from county funds to an elected county treasurer
if |
| 18 | | such reduction or impairment is the result of his receiving an |
| 19 | | annual
stipend under this Section.
|
| 20 | | For State fiscal years beginning on or after July 1, 2023, |
| 21 | | the Department shall remit to the appropriate county the |
| 22 | | amount required for the stipend, and the county shall pay the |
| 23 | | annual stipend to the county treasurer from those funds. The |
| 24 | | annual stipend shall not be considered part of the base |
| 25 | | compensation paid to the county treasurer and must be remitted |
| 26 | | to the county treasurer in addition to the treasurer's annual |
|
| | HB2539 | - 5 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | salary or compensation. Beginning July 1, 2023, the county |
| 2 | | shall be considered the county treasurer's employer for |
| 3 | | payroll purposes with respect to the annual stipend described |
| 4 | | in this Section, including, but not limited to, for purposes |
| 5 | | of State and federal income tax reporting and withholding and |
| 6 | | employer contributions under the Illinois Pension Code on that |
| 7 | | stipend. |
| 8 | | (Source: P.A. 97-72, eff. 7-1-11.)
|
| 9 | | (55 ILCS 5/4-6001) (from Ch. 34, par. 4-6001)
|
| 10 | | Sec. 4-6001. Officers in counties of less than 2,000,000.
|
| 11 | | (a) In all
counties of less than 2,000,000 inhabitants, |
| 12 | | the compensation of Coroners,
County Treasurers, County |
| 13 | | Clerks, Recorders and Auditors shall be
determined under this |
| 14 | | Section. The County Board in those counties shall
fix the |
| 15 | | amount of the necessary clerk hire, stationery, fuel and other
|
| 16 | | expenses of those officers. The compensation of those officers |
| 17 | | shall be
separate from the necessary clerk hire, stationery, |
| 18 | | fuel and other
expenses, and such compensation (except for |
| 19 | | coroners in those counties with
less than 2,000,000 population |
| 20 | | in which the coroner's compensation is set
in accordance with |
| 21 | | Section 4-6002) shall be fixed within the following
limits:
|
| 22 | | To each such officer in counties containing less than |
| 23 | | 14,000
inhabitants, not less than $13,500 per annum.
|
| 24 | | To each such officer in counties containing 14,000 or more
|
| 25 | | inhabitants, but less than 30,000 inhabitants, not less than |
|
| | HB2539 | - 6 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | $14,500 per
annum.
|
| 2 | | To each such officer in counties containing 30,000 or more
|
| 3 | | inhabitants but less than 60,000 inhabitants, not less than |
| 4 | | $15,000 per
annum.
|
| 5 | | To each such officer in counties containing 60,000 or more
|
| 6 | | inhabitants but less than 100,000 inhabitants, not less than |
| 7 | | $15,000 per
annum.
|
| 8 | | To each such officer in counties containing 100,000 or |
| 9 | | more
inhabitants but less than 200,000 inhabitants, not less |
| 10 | | than $16,500 per
annum.
|
| 11 | | To each such officer in counties containing 200,000 or |
| 12 | | more
inhabitants but less than 300,000 inhabitants, not less |
| 13 | | than $18,000 per
annum.
|
| 14 | | To each such officer in counties containing 300,000 or |
| 15 | | more
inhabitants but less than 2,000,000 inhabitants, not less |
| 16 | | than $20,000
per annum.
|
| 17 | | (b) Those officers beginning a term of office before |
| 18 | | December 1, 1990
shall be compensated at the rate of their base |
| 19 | | salary. "Base
salary" is the compensation paid for each of |
| 20 | | those offices,
respectively, before July 1, 1989.
|
| 21 | | (c) Those officers beginning a term of office on or after |
| 22 | | December 1,
1990 shall be compensated as follows:
|
| 23 | | (1) Beginning December 1, 1990,
base salary plus at |
| 24 | | least 3% of base salary.
|
| 25 | | (2) Beginning December 1, 1991,
base salary plus at |
| 26 | | least 6% of base salary.
|
|
| | HB2539 | - 7 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | (3) Beginning December 1, 1992,
base salary plus at |
| 2 | | least 9% of base salary.
|
| 3 | | (4) Beginning December 1, 1993,
base salary plus at |
| 4 | | least 12% of base salary.
|
| 5 | | (d) In addition to but separate and apart from the |
| 6 | | compensation
provided in this Section, the county clerk of |
| 7 | | each county, the recorder of
each county, and
the chief clerk |
| 8 | | of each county
board of election commissioners shall receive |
| 9 | | an award as follows:
|
| 10 | | (1) $4,500 per year after January 1, 1998;
|
| 11 | | (2) $5,500 per year after January 1, 1999; and
|
| 12 | | (3) $6,500 per year after January 1, 2000.
|
| 13 | | The total amount required for such awards
each year shall be |
| 14 | | appropriated by the General Assembly to the State Board
of |
| 15 | | Elections which shall distribute the awards in annual lump sum |
| 16 | | payments
to the several county clerks, recorders, and chief |
| 17 | | election clerks.
Beginning
December
1, 1990, this annual |
| 18 | | award, and any other award or stipend paid
out of
State funds |
| 19 | | to county officers, shall not affect any other compensation
|
| 20 | | provided by law to be paid to county officers.
|
| 21 | | (e) Beginning December 1, 1990, no county board may reduce |
| 22 | | or otherwise
impair the compensation payable from county funds |
| 23 | | to a county officer if
the reduction or impairment is the |
| 24 | | result of the county officer receiving
an award or stipend |
| 25 | | payable from State funds.
|
| 26 | | (f) The compensation, necessary clerk hire, stationery, |
|
| | HB2539 | - 8 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | fuel and other
expenses of the county auditor, as fixed by the |
| 2 | | county board, shall be
paid by the county.
|
| 3 | | (g) The population of all counties for the purpose of |
| 4 | | fixing
compensation, as herein provided, shall be based upon |
| 5 | | the last Federal
census immediately previous to the election |
| 6 | | of the officer in question
in each county.
|
| 7 | | (h) With respect to an auditor who takes office on or after |
| 8 | | the effective date of this amendatory Act of the 95th General |
| 9 | | Assembly, the auditor shall receive an annual stipend of |
| 10 | | $6,500 per year. The General Assembly shall appropriate the |
| 11 | | total amount required for the stipend each year from the |
| 12 | | Personal Property Tax Replacement Fund to the Department of |
| 13 | | Revenue, and, until the State fiscal year beginning on July 1, |
| 14 | | 2023, the Department of Revenue shall distribute the awards in |
| 15 | | an annual lump sum payment to each county auditor. For State |
| 16 | | fiscal years beginning on or after July 1, 2023, the |
| 17 | | Department shall remit to the appropriate county the amount |
| 18 | | required for the stipend, and the county shall pay the stipend |
| 19 | | to the auditor from those funds. The annual stipend shall not |
| 20 | | be considered part of the base compensation paid to the |
| 21 | | auditor and must be remitted to the auditor in addition to the |
| 22 | | auditor's annual salary or compensation. Beginning July 1, |
| 23 | | 2023, the county shall be considered the auditor's employer |
| 24 | | for payroll purposes with respect to the stipend described in |
| 25 | | this Section, including, but not limited to, for purposes of |
| 26 | | State and federal income tax reporting and withholding and |
|
| | HB2539 | - 9 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | employer contributions under the Illinois Pension Code on that |
| 2 | | stipend. The stipend shall be in addition to, but separate and |
| 3 | | apart from, the compensation provided in this Section. No |
| 4 | | county board may reduce or otherwise impair the compensation |
| 5 | | payable from county funds to the auditor if the reduction or |
| 6 | | impairment is the result of the auditor receiving an award or |
| 7 | | stipend pursuant to this subsection.
|
| 8 | | (Source: P.A. 97-72, eff. 7-1-11.)
|
| 9 | | (55 ILCS 5/4-6002) (from Ch. 34, par. 4-6002)
|
| 10 | | Sec. 4-6002. Coroners in counties of less than 2,000,000.
|
| 11 | | (a) The
County Board, in all counties of less than |
| 12 | | 2,000,000 inhabitants, shall fix
the compensation of Coroners |
| 13 | | within the limitations fixed by this Division,
and shall |
| 14 | | appropriate for their necessary clerk hire, stationery, fuel,
|
| 15 | | supplies, and other expenses. The compensation of the Coroner |
| 16 | | shall be
fixed separately from his necessary clerk hire, |
| 17 | | stationery, fuel and other
expenses, and such compensation |
| 18 | | shall be fixed within the following limits:
|
| 19 | | To each Coroner in counties containing less than 5,000 |
| 20 | | inhabitants,
not less than $4,500 per annum.
|
| 21 | | To each Coroner in counties containing 5,000 or more |
| 22 | | inhabitants but
less than 14,000 inhabitants, not less than |
| 23 | | $6,000 per annum.
|
| 24 | | To each Coroner in counties containing 14,000 or more |
| 25 | | inhabitants,
but less than 30,000 inhabitants, not less than |
|
| | HB2539 | - 10 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | $9,000 per annum.
|
| 2 | | To each Coroner in counties containing 30,000 or more |
| 3 | | inhabitants,
but less than 60,000 inhabitants, not less than |
| 4 | | $14,000 per annum.
|
| 5 | | To each Coroner in counties containing 60,000 or more |
| 6 | | inhabitants,
but less than 100,000 inhabitants, not less than |
| 7 | | $15,000 per annum.
|
| 8 | | To each Coroner in counties containing 100,000 or more |
| 9 | | inhabitants,
but less than 200,000 inhabitants, not less than |
| 10 | | $16,500 per annum.
|
| 11 | | To each Coroner in counties containing 200,000 or more |
| 12 | | inhabitants,
but less than 300,000 inhabitants, not less than |
| 13 | | $18,000 per annum.
|
| 14 | | To each Coroner in counties containing 300,000 or more |
| 15 | | inhabitants,
but less than 2,000,000 inhabitants, not less |
| 16 | | than $20,000
per annum.
|
| 17 | | The population of all counties for the purpose of fixing
|
| 18 | | compensation, as herein provided, shall be based upon the last |
| 19 | | Federal
census immediately previous to the election of the |
| 20 | | Coroner in question
in each county. This Section does not |
| 21 | | apply to a county which has
abolished the elective office of |
| 22 | | coroner.
|
| 23 | | (b) Those coroners beginning a term of office on or after |
| 24 | | December 1,
1990 shall be compensated as follows:
|
| 25 | | (1) Beginning December 1, 1990,
base salary plus at |
| 26 | | least 3% of base salary.
|
|
| | HB2539 | - 11 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | (2) Beginning December 1, 1991,
base salary plus at |
| 2 | | least 6% of base salary.
|
| 3 | | (3) Beginning December 1, 1992,
base salary plus at |
| 4 | | least 9% of base salary.
|
| 5 | | (4) Beginning December 1, 1993,
base salary plus at |
| 6 | | least 12% of base salary.
|
| 7 | | "Base salary", as used in this subsection (b), means the |
| 8 | | salary in
effect before July 1, 1989.
|
| 9 | | (c) In addition to, but separate and apart from, the |
| 10 | | compensation
provided in this Section, subject to |
| 11 | | appropriation, the coroner of each county shall receive an |
| 12 | | annual
stipend of $6,500 to be paid by the Illinois Department |
| 13 | | of Revenue out of the Personal Property Tax Replacement Fund |
| 14 | | if his or her term begins on or after
December 1, 2000. For |
| 15 | | State fiscal years beginning on or after July 1, 2023, the |
| 16 | | Department shall remit to the appropriate county the amount |
| 17 | | required for the stipend, and the county shall pay the stipend |
| 18 | | to the coroner from those funds. The funds remitted shall not |
| 19 | | be considered part of the base compensation paid to the |
| 20 | | coroner and must be remitted to the coroner in addition to the |
| 21 | | coroner's annual salary or compensation. Beginning July 1, |
| 22 | | 2023, the county shall be considered the coroner's employer |
| 23 | | for payroll purposes with respect to the stipend described in |
| 24 | | this Section, including, but not limited to, for purposes of |
| 25 | | State and federal income tax reporting and withholding and |
| 26 | | employer contributions under the Illinois Pension Code on that |
|
| | HB2539 | - 12 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | compensation.
|
| 2 | | (Source: P.A. 97-72, eff. 7-1-11.)
|
| 3 | | (55 ILCS 5/4-6003) (from Ch. 34, par. 4-6003)
|
| 4 | | Sec. 4-6003.
Compensation of sheriffs for certain expenses |
| 5 | | in counties
of less than 2,000,000.
|
| 6 | | (a) The County Board, in all counties of less than |
| 7 | | 2,000,000 inhabitants,
shall fix the compensation of sheriffs, |
| 8 | | with the amount of their necessary
clerk hire, stationery, |
| 9 | | fuel and other expenses. The county shall supply the
sheriff |
| 10 | | with all necessary uniforms, guns and ammunition. The |
| 11 | | compensation
of each such officer shall be fixed separately |
| 12 | | from his necessary clerk hire,
stationery, fuel and other |
| 13 | | expenses. Beginning immediately, no county with
a population |
| 14 | | under 2,000,000 may reduce the rate of compensation of its |
| 15 | | sheriff
below the rate of compensation that it was actually |
| 16 | | paying to its sheriff on
January 1, 2002 or the effective date |
| 17 | | of this amendatory Act of the 92nd
General Assembly, whichever |
| 18 | | is greater.
|
| 19 | | (b) In addition to the requirement of subsection (a), the |
| 20 | | rate of
compensation payable to the sheriff by the county |
| 21 | | shall not be less than the
following:
|
| 22 | | To each such sheriff in counties containing less than |
| 23 | | 10,000
inhabitants, not less than $27,000 per annum.
|
| 24 | | To each such sheriff in counties containing 10,000 or more |
| 25 | | inhabitants but
less than 20,000 inhabitants, not less than |
|
| | HB2539 | - 13 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | $31,000 per annum.
|
| 2 | | To each such sheriff in counties containing 20,000 or more |
| 3 | | inhabitants but
less than 30,000 inhabitants, not less than |
| 4 | | $34,000 per annum.
|
| 5 | | To each such sheriff in counties containing 30,000 or more |
| 6 | | inhabitants but
less than 60,000 inhabitants, not less than |
| 7 | | $37,000 per annum.
|
| 8 | | To each such sheriff in counties containing 60,000 or more |
| 9 | | inhabitants but
less than 100,000 inhabitants, not less than |
| 10 | | $40,000 per annum.
|
| 11 | | To each such sheriff in counties containing 100,000 or |
| 12 | | more inhabitants but
less than 2,000,000 inhabitants, not less |
| 13 | | than $43,000 per
annum.
|
| 14 | | The population of each county for the purpose of fixing |
| 15 | | compensation as
herein provided, shall be based upon the last |
| 16 | | federal census immediately
previous to the election of the |
| 17 | | sheriff in question in such county.
|
| 18 | | (c) (Blank).
|
| 19 | | (d) In addition to the salary provided for in subsections |
| 20 | | (a), (b), and
(c), beginning December 1, 1998, subject to |
| 21 | | appropriation, each sheriff, for his or her
additional duties |
| 22 | | imposed by other statutes or laws, shall receive an
annual |
| 23 | | stipend to be paid by the Illinois Department of Revenue out of |
| 24 | | the Personal Property Tax Replacement Fund in the amount of |
| 25 | | $6,500. For State fiscal years beginning on or after July 1, |
| 26 | | 2023, the Department shall remit to the appropriate county the |
|
| | HB2539 | - 14 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | amount required for the stipend, and the county shall pay the |
| 2 | | stipend to the sheriff from those funds. The stipend shall not |
| 3 | | be considered part of the base compensation paid to the |
| 4 | | sheriff and must be remitted to the sheriff in addition to the |
| 5 | | sheriff's annual salary or compensation. Beginning July 1, |
| 6 | | 2023, the county shall be considered the sheriff's employer |
| 7 | | for payroll purposes with respect to the stipend described in |
| 8 | | this Section, including, but not limited to, for purposes of |
| 9 | | State and federal income tax reporting and withholding and |
| 10 | | employer contributions under the Illinois Pension Code on that |
| 11 | | compensation.
|
| 12 | | (e) No county board may reduce or otherwise impair the |
| 13 | | compensation
payable from county funds to a sheriff if the |
| 14 | | reduction or impairment is
the result of the sheriff receiving |
| 15 | | an award or stipend payable from State
funds.
|
| 16 | | (Source: P.A. 97-72, eff. 7-1-11.)
|
| 17 | | (55 ILCS 5/4-8002) (from Ch. 34, par. 4-8002)
|
| 18 | | Sec. 4-8002. Additional compensation of sheriff and |
| 19 | | recorder.
|
| 20 | | (a) In addition
to any salary otherwise provided by law, |
| 21 | | beginning December 1, 1998, subject to appropriation, the
|
| 22 | | sheriff of Cook County for his or her additional duties |
| 23 | | imposed by other
statutes or laws shall
receive an annual |
| 24 | | stipend to be paid by the Illinois Department of Revenue out of |
| 25 | | the Personal Property Tax Replacement Fund in the
amount of |
|
| | HB2539 | - 15 - | LRB103 00130 HLH 45134 b |
|
|
|
| 1 | | $6,500. The county board shall not reduce or otherwise impair |
| 2 | | the
compensation payable from county funds to the sheriff if |
| 3 | | the reduction or
impairment is the result of the sheriff |
| 4 | | receiving a stipend payable from
State funds. For State fiscal |
| 5 | | years beginning on or after July 1, 2023, the Department shall |
| 6 | | remit to the appropriate county the amount required for the |
| 7 | | stipend, and the county shall pay the stipend to the sheriff |
| 8 | | from those funds. The stipend shall not be considered part of |
| 9 | | the base compensation paid to the sheriff and must be remitted |
| 10 | | to the sheriff in addition to the sheriff's annual salary or |
| 11 | | compensation. Beginning July 1, 2023, the county shall be |
| 12 | | considered the sheriff's employer for payroll purposes with |
| 13 | | respect to the stipend described in this Section, including, |
| 14 | | but not limited to, for purposes of State and federal income |
| 15 | | tax reporting and withholding and employer contributions under |
| 16 | | the Illinois Pension Code on that stipend.
|
| 17 | | (b) In addition to any salary otherwise provided by law, |
| 18 | | beginning
December 1, 2000, subject to appropriation, the |
| 19 | | recorder of deeds of Cook County for his or her
additional
|
| 20 | | duties imposed by law shall receive an annual stipend to be |
| 21 | | paid by the State
in an amount equal to the stipend paid to |
| 22 | | each recorder in other counties under
subsection (d) of |
| 23 | | Section 4-6001 of this Code. The county board may not reduce
or |
| 24 | | otherwise impair the compensation
payable from county funds to |
| 25 | | the recorder of deeds if the reduction or
impairment is the |
| 26 | | result of the recorder of deeds receiving a stipend payable
|