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| Public Act 103-0318 | ||||
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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: | ||||
(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 | ||
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 | ||
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 | ||
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 | ||
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 | ||
$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 | ||
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 | ||
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 | ||
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 | ||
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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Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||