SB2436 93RD GENERAL ASSEMBLY

LRB093 17837 SJM 43518 b

93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
SB2436

Introduced 2/3/2004, by Denny Jacobs

SYNOPSIS AS INTRODUCED:

35 ILCS 200/3-40
35 ILCS 200/4-20

Amends the Property Tax Code. Provides for an annual stipend of $6,500 for each supervisor of assessments to be paid by the State. Deletes current provisions allowing a supervisor of assessments to receive additional compensation based on performance. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning taxes.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Sections 3-40 and 4-20 as follows:

(35 ILCS 200/3-40)

Sec. 3-40. Compensation of supervisors of assessments.

(a) A supervisor of assessments shall receive annual compensation in an amount fixed by the county board subject to the following minimum amounts:

In counties with less than 14,000 inhabitants, not less than $7,500;

In counties with 14,000 or more but less than 30,000 inhabitants, not less than $8,000;

In counties with 30,000 or more but less than 60,000 inhabitants, not less than $9,000;

In counties with 60,000 or more but less than 100,000 inhabitants, not less than $10,000;

In counties with 100,000 or more but less than 200,000 inhabitants, not less than $11,500;

In counties with 200,000 or more but less than 300,000 inhabitants, not less than $13,000;

In counties with 300,000 or more but less than 1,000,000 inhabitants, not less than $15,000.

For purposes of this subsection, the number of inhabitants shall be determined by the latest Federal decennial or special census of the county.

(b) Elected supervisors of assessments who began 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 their position before July 1, 1989.

(c) Elected supervisors of assessments beginning a term of office on or after December 1, 1990 shall, beginning December 1, 1993, receive their base salary plus at least 12% of base salary.

(d) Any supervisor of assessments who has been presented a Certified Assessing Evaluator Certificate by the International Association of Assessing Officers shall receive an additional compensation of $500 per year to be paid out of funds appropriated to the Department.

(e) The salary set by the county board shall be paid in equal monthly installments out of the treasury of the county in which he or she is appointed or elected. If the Department has determined that the total assessed value of property in a county, as equalized by the supervisor of assessments under Section 9-210, is between 31 1/3% and 35 1/3% of the total fair cash value of property in the county, the State of Illinois shall reimburse the county monthly from the State treasury 50% of the amount of salary the county paid to the officer for the preceding month.

(f) In addition to but separate and apart from the compensation otherwise provided in this Section, the supervisor of assessments of each county shall receive an annual stipend of $6,500. The total amount required for this annual stipend shall be appropriated from the General Revenue Fund by the General Assembly to the Department of Revenue. The Department shall distribute the stipends in annual lump sum payments to the supervisor of assessment of each county. This annual stipend shall not affect any other compensation provided by law to be paid to supervisors of assessment. No county board may reduce or otherwise impair the compensation payable from county funds to the supervisor of assessment of any county if the reduction or impairment is the result of his or her receiving an annual stipend under this subsection.

(g) The county board shall provide necessary office space for the officer and pay all necessary expenses of the office out of the county treasury.

(h) Each supervisor of assessments may, with the advice and consent of the county board, appoint necessary deputies and clerks, their compensation to be fixed by the county board and paid by the county.

(Source: P.A. 86-482; 86-1475; 88-455.)

(35 ILCS 200/4-20)

(Text of Section before amendment by P.A. 93-643)

Sec. 4-20. Additional compensation based on performance. Any assessor in counties with less than 3,000,000 but more than 50,000 inhabitants each year may petition the Department to receive additional compensation based on performance. To receive additional compensation, the official's assessment jurisdiction must meet the following criteria:

(1) the median level of assessment must be no more than 35 1/3% and no less than 31 1/3% of fair cash value of property in his or her assessment jurisdiction; and

(2) the coefficient of dispersion must not be greater than 15%.

For purposes of this Section, "coefficient of dispersion" means the average deviation of all assessments from the median level. The Department will promulgate rules and regulations to determine whether an assessor meets these criteria.

Any assessor in a county of less than 50,000 inhabitants may petition the Department for consideration to receive additional compensation each year based on performance. In order to receive the additional compensation, the assessments in the official's assessment jurisdiction must meet the following criteria: (i) the median level of assessments must be no more than 35 1/3% and no less than 31 1/3% of fair cash value of property in his or her assessment jurisdiction; and (ii) the coefficient of dispersion must not be greater than 40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in 1998, and 30% in 1999 and every year thereafter.

Real estate transfer declarations used by the Department in annual sales-assessment ratio studies will be used to evaluate applications for additional compensation. The Department will audit other property to determine if the sales-assessment ratio study data is representative of the assessment jurisdiction. If the ratio study is found not representative, appraisals and other information may be utilized. If the ratio study is representative, upon certification by the Department, the assessor shall receive additional compensation of $3,000 for that year, to be paid out of funds appropriated to the Department.

As used in this Section, "assessor" means any township or multi-township assessor, or supervisor of assessments.

(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94.)

(Text of Section after amendment by P.A. 93-643)

Sec. 4-20. Additional compensation based on performance. Any assessor in counties with less than 3,000,000 but more than 50,000 inhabitants each year may petition the Department to receive additional compensation based on performance. To receive additional compensation, the official's assessment jurisdiction must meet the following criteria:

(1) the median level of assessment must be no more than 35 1/3% and no less than 31 1/3% of fair cash value of property in his or her assessment jurisdiction; and

(2) the coefficient of dispersion must not be greater than 15%.

For purposes of this Section, "coefficient of dispersion" means the average deviation of all assessments from the median level. For purposes of this Section, the number of inhabitants shall be determined by the latest federal decennial census. When the most recent census shows an increase in inhabitants to over 50,000 or a decrease to 50,000 or fewer, then the assessment year used to compute the coefficient of dispersion and the most recent year of the 3-year average level of assessments is the year that determines qualification for additional compensation. The Department will promulgate rules and regulations to determine whether an assessor meets these criteria.

Any assessor in a county of 50,000 or fewer inhabitants may petition the Department for consideration to receive additional compensation each year based on performance. In order to receive the additional compensation, the assessments in the official's assessment jurisdiction must meet the following criteria: (i) the median level of assessments must be no more than 35 1/3% and no less than 31 1/3% of fair cash value of property in his or her assessment jurisdiction; and (ii) the coefficient of dispersion must not be greater than 40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in 1998, and 30% in 1999 and every year thereafter.

Real estate transfer declarations used by the Department in annual sales-assessment ratio studies will be used to evaluate applications for additional compensation. The Department will audit other property to determine if the sales-assessment ratio study data is representative of the assessment jurisdiction. If the ratio study is found not representative, appraisals and other information may be utilized. If the ratio study is representative, upon certification by the Department, the assessor shall receive additional compensation of $3,000 for that year, to be paid out of funds appropriated to the Department.

As used in this Section, "assessor" means any township or multi-township assessor, or supervisor of assessments.

(Source: P.A. 93-643, eff. 6-1-04.)

Section 95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or delay the taking effect of (i) the changes made by this Act or (ii) provisions derived from any other Public Act.

Section 99. Effective date. This Act takes effect upon becoming law.