(35 ILCS 200/4-20)
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 | ||
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(2) the coefficient of dispersion must not be greater | ||
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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
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 from the Personal Property Tax Replacement Fund.
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.
(Source: P.A. 103-318, eff. 7-28-23.)
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(35 ILCS 200/4-25)
Sec. 4-25.
Bond of assessors.
Before entering office, every assessor and
supervisor of assessments, other than township or multi-township assessors,
shall enter into a bond, payable to the People of the State of Illinois in the
sum of two thousand dollars, or such larger sum as the county board shall
determine, with two or more sufficient sureties.
The bond of the supervisor of assessments shall be approved by the county
board, and bonds of other assessors by the president or chairman of the county
board. The condition of the bond shall be that the assessor or supervisor of
assessments will diligently, faithfully and impartially perform the duties of
the office during the term or portion thereof for which he or she was elected
or appointed. The bond shall be filed in the office of the county clerk and
recorded in a book to be provided for those bonds. Any taxing district, or
person suffering any loss resulting from an assessor's failure to perform any
of the conditions of the bond may sue to recover the loss in the name of the
People of the State of Illinois.
(Source: P.A. 87-1021; 87-1189; 88-455.)
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(35 ILCS 200/4-30)
Sec. 4-30.
Oath of assessors.
Before entering office, every assessor or
supervisor of assessments shall take and subscribe to the following oath, which
shall be filed in the office of the county clerk, except the oath of township
or multi-township assessors and their deputies shall be filed with their
respective town clerks. The oath shall be as follows:
State of Illinois) )ss. County of .......)
I do solemnly swear (or affirm) that I will support the Constitution
of the United States and the Constitution of the State of Illinois; and
that I will faithfully discharge all the duties of the office of
assessor, or supervisor of assessments to the best of my ability.
Dated..........
(Source: P.A. 87-1021; 87-1189; 88-455.)
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(35 ILCS 200/Art. 5 heading) Article 5.
Boards of Appeals
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(35 ILCS 200/5-5)
Sec. 5-5. Election of commissioners of board of review; counties of
3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants,
on the first Tuesday after the first Monday in November 1994, 2
commissioners of the board of appeals shall be elected to hold office from the
first Monday in December following their election
and until the first Monday in December 1998. In case of any
vacancy, the chief judge of the circuit court or any judge of that circuit
designated by the chief judge shall fill the vacancy by appointment. The
commissioners shall be electors in
the particular county at the time of their election or appointment and shall
hold no other lucrative public office or public employment. Each commissioner
shall receive compensation fixed by the county board, which shall be paid out
of the county treasury and which shall not be changed during the term for which
any commissioner is elected or appointed.
Effective the first Monday in December 1998, the board
of appeals is abolished.
The board of appeals shall maintain sufficient evidentiary records to
support all decisions made by the board of appeals. All records, data,
sales/ratio studies, and other information necessary for the board
of review elected under subsection (c) to perform
its functions and
duties shall
be transferred by the board of appeals to the board of review on
the first Monday in December 1998.
(b) (Blank).
(c) In each county
with 3,000,000 or more inhabitants, there is created a board of
review. The board of review shall consist of 3 commissioners,
one elected from each election district in the county
at the general election in 1998
to hold office for a term beginning
on the first Monday in December following their
election and until their
respective successors are elected and qualified.
No later than June 1, 1996, the General Assembly shall establish the
boundaries for the 3 election districts in each county with 3,000,000 or more
inhabitants. The election districts shall be compact, contiguous, and have
substantially
the same population based on the 1990 federal decennial census. One district
shall be designated as the first election district, one as the second
election district, and one as the third election district. The commissioner
from each district shall be elected to a term of 4 years.
In the year following each federal decennial census, the General Assembly
shall reapportion the election districts to reflect the results of the
census. In 2021 and any year following the federal decennial census in which the results of the census are not available by March 31, the General Assembly may use other population data, including, but not limited to, the most recent American Community Survey 5-year data, to reapportion the districts. The reapportioned districts shall be compact, contiguous, and contain
substantially the same population. The commissioner from the
first district shall be
elected to terms of 4 years, 4 years, and 2 years. The commissioner from the
second district shall be elected to terms of 4 years, 2 years, and 4 years. The
commissioner from the third
district shall be elected to terms of 2 years, 4 years, and 4 years.
In case of vacancy, the chief
judge of the circuit court or any judge of the circuit court designated by the
chief judge shall fill the vacancy by appointment
of a person from the same political party.
If the vacancy is filled with more than 28 months remaining in the term, the
appointed commissioner shall serve until the next general
election, at which time a
commissioner shall be elected to serve for the remainder of the
term. If a vacancy is filled with 28 months or less remaining in the term, the
appointment shall be for the remainder of the term.
No commissioner may be elected or appointed to the board of review unless he
or she has resided in the election district he or she seeks to represent for at
least 2 years before the date of the election or appointment. In the
election following each federal decennial census and board of review
redistricting, a candidate for commissioner may be elected from any election
district that contains a part of the election district in which he or she
resided at the time of the redistricting and re-elected if a resident of the
new district he or she represents for 18 months prior to re-election. The
commissioners shall hold no other lucrative public office or public
employment.
Each commissioner shall receive compensation fixed by the
county board,
which shall be paid from the county treasury. Compensation for each
commissioner
shall be equitable and shall not be changed during the term
for which that commissioner is elected or appointed.
The county shall provide suitable office space for the board of review.
For the year beginning on the
first Monday in December 1998 and ending the first Monday in December 1999, and
every fourth year thereafter, the chair of the board shall be the
commissioner elected
from the first district. For the year beginning the first Monday in December
1999 and ending the first Monday in December 2000, and every fourth year
thereafter, the chair of the board shall be the commissioner
elected from the second
district. For the year beginning the first Monday in December 2000 and ending
the first Monday in December 2001, and every fourth year thereafter, the chair
shall be the commissioner elected from the third district. For
the year beginning
the first Monday in December 2001 and ending the first Monday in December 2002,
and every fourth year thereafter, the chair of the board shall be determined by
lot.
On and after the
first Monday in December, 1998, any reference in this Code to a board of
appeals shall mean the board of review created under this subsection, and any
reference to a member of a board of review shall mean a
commissioner of a board of review. Whenever it may be necessary for
purposes of determining its jurisdiction, the board of review shall be deemed
to succeed to the powers and duties of the former board of appeals; provided
that the board of review shall also have all of the powers and duties granted
to it under this Code. All action
of the board of review shall be by a majority vote of its commissioners.
(Source: P.A. 102-12, eff. 6-4-21.)
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(35 ILCS 200/5-10)
Sec. 5-10.
Oath of office.
Each member of the board of review or
commissioner of the board of appeals created by this Code shall, before
entering upon the duties of his or her office, take and subscribe to the
following oath:
State of Illinois County of ....
I do solemnly swear (or affirm) that I will as (a member of the board
of review) (a commissioner of the board of appeals) faithfully perform
all the duties of that office as required by law; that I will fairly
and impartially review the assessments of all property to the extent
authorized by this Code; that I will correct all assessments
which should be corrected; that I will raise or lower (or in the case of
commissioners of the board of appeals, will direct the county assessor to
change, correct, alter or modify) assessments as justice may
require; and that I will do all acts necessary and within my authority to
procure a full, fair and impartial assessment of all property.
Dated ....
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/5-15)
Sec. 5-15.
Board employees.
In counties with 3,000,000 or more inhabitants,
the board of appeals (until the first Monday in December 1998
and the board of review beginning on
the first Monday in December 1998 and thereafter)
shall appoint a Chief Clerk, a Secretary, and a deputy in
charge of complaints. The Board may also employ deputies and other staff
as may be necessary to assist the Board in the proper discharge of its
duties. The Chief Clerk, the Secretary and the deputies
shall have authority to administer oaths and examine under oath those
persons who appear for a hearing. The Board may assign any matter to
a deputy for preliminary hearing. With respect to applications for exemption
reviewed under Section 16-130, the Secretary shall prepare
and forward to the Department a full and complete statement of all the
facts together with documents in each case and shall also forward a statement
of the facts to the county assessor.
Except as provided in Section 9-85, in all other instances the board shall
certify its action and orders to the county assessor and the county
assessor shall carry out the orders under the
direction of the board. Employees of the board of appeals (until the
first Monday in December 1998 and the board of review beginning on
the first Monday in December 1998 and thereafter) shall
receive compensation fixed by the county board upon the recommendation of the
board, payable from the county treasury.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/Art. 6 heading) Article 6.
Boards of Review
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(35 ILCS 200/6-5)
Sec. 6-5.
Appointed boards of review.
In counties under township
organization with less than 3,000,000 inhabitants in which no board of review
is elected under Section 6-35, there shall be an appointed board of review to
review the assessments made by the supervisor of assessments. When there is no
existing appointed board of review, the chairman of the county board shall
appoint, with approval of the county board, 3 citizens of the county to
comprise the board of review for that county, 2 to serve for a one year term
commencing on the following June 1, and one to serve for a 2 year term
commencing on the same date. When an appointed board of review already exists,
successors shall be appointed and qualified to serve for terms of 2 years
commencing on June 1 of the year of appointment and until their successors are
appointed and qualified. Vacancies shall be filled in like manner as original
appointments, for the balance of the unexpired term. Members of the
county board may be appointed to the board of review. A member of the board of
review may be reappointed. No person may serve on the board of review who is
not qualified by experience and training in property appraisal and property tax
administration.
(Source: P.A. 86-905; 87-1189; 88-455.)
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(35 ILCS 200/6-10)
Sec. 6-10.
Examination requirement - Counties of 100,000 or more.
In
any county to which Section 6-5 applies and which has 100,000 or more
inhabitants, no person may serve on the board of review who has not passed an
examination prepared and administered by the Department to determine his or her
competence to hold the office. The examination shall be conducted by the
Department at some convenient location in the county. The Department may
provide by rule the maximum time that the name of a person who has passed the
examination will be included on a list of persons eligible for appointment or
election. The county board of any other county may, by resolution, impose a
like requirement in its county. In counties with less than 100,000 inhabitants,
the members of the board of review shall within one year of taking office
successfully complete a basic course in assessment practice approved by the
Department.
In counties with 3,000,000 or more inhabitants, the members of the
board of
review shall successfully complete a basic
course in
assessment practice, approved by the Department, within one year after taking
office.
(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-126,
eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/6-15)
Sec. 6-15. Political makeup and compensation. The board of review appointed
under Section 6-5 shall consist of 3 members, 2 of whom are affiliated with the political
party polling the highest vote for any county office in the county
at the last general election prior to any appointment made under this Section.
The third member shall not be affiliated with that same party. Each member of the board of review shall receive an annual salary to be fixed
by the county board and paid out of the county treasury.
(Source: P.A. 98-322, eff. 8-12-13.)
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(35 ILCS 200/6-20)
Sec. 6-20.
Clerk of the board of review.
(a) In counties with a board of review
appointed under Section 6-5, the clerk of the board of review shall collect and
analyze property transfers and property appraisals, and pursue other activities
the board considers proper and necessary to aid the board in the determination
of the percentage relationship, for each assessment district, between the
valuations at which locally assessed property is listed and 33 1/3% of the
estimated fair cash value of such property, or the values determined in
accordance with Sections 10-110 through 10-140, or the percentages provided by
a county ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois.
(b) In counties with 3,000,000 or more inhabitants, the county assessor
shall annually make available to the board of appeals (until the first Monday
in December 1998 and the board of review beginning on the first Monday in
December 1998 and thereafter)
information utilized in the assessment of property, including, but not limited
to, reports generated from the multiple regression equation and sales/ratio
studies, if any. The county assessor shall make available to the board of
appeals (until the first Monday in December 1998 and the board of
review beginning on the first Monday in December 1998 and thereafter), upon
request by any member of the board,
data used in compilation of the reports and studies. The Department shall make
available to the board of appeals (until the first Monday in December 1998
and the board of review beginning on the first Monday in December 1998 and
thereafter) sales/ratio
studies conducted by the Department.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/6-25)
Sec. 6-25. Additional members. In counties with a board of review appointed
under Section 6-5, when the county board declares by resolution that the number
of complaints filed with the board of review has created an emergency situation
and caused a need for an expanded board of review, the chairman of the county
board may appoint additional qualified members to the board of review for the sole purpose of holding
separate hearings on complaints. The additional members shall not take part in
the intracounty equalization process of the board of review under Section 16-60
or Section 16-65. If a board of review is expanded under this Section in Lake, DuPage, McHenry, or Kane County, then the chairman of that county board may appoint qualified residents of counties that are directly adjacent to that chairman's county to serve as additional members of the expanded board of review.
(Source: P.A. 96-825, eff. 11-25-09.)
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(35 ILCS 200/6-30)
Sec. 6-30.
Board of review in commission counties.
In counties not under
township organization with less than 3,000,000 inhabitants in which no board
of review is elected under Section 6-35, the board of county commissioners
shall constitute the board of review. They shall have all the powers and
perform all the duties conferred on or required by boards of review. County
commissioners shall receive no additional compensation for serving on the board
of review. County commissioners serving as the board of review must meet the
examination requirements of Section 6-32. If any member of the board of county
commissioners fails to meet the examination requirements, the board of county
commissioners shall appoint a board of review.
Members of the county commissioners who meet the requirements of Section 6-32
may serve on the appointed board of review, but shall not receive additional
compensation.
The board of county commissioners shall appoint a 3-member board of review
if (i) the board of county commissioners so chooses or (ii) any member of the
board of county commissioners fails to meet the examination requirements of
Section 6-32. No person may serve on an appointed board of review under this
Section unless he or she meets the examination requirements of Section 6-32.
Members of a board of review appointed by the board of county commissioners
shall receive a per diem for their services as established by the board of
county commissioners.
A board of review appointed by the board of county commissioners shall serve
at the pleasure of the board of the county commissioners. If the board of
review is appointed because any member of the board of county commissioners
fails to meet the examination requirements of Section 6-32 and all members
subsequently fulfill the requirements, the board of county commissioners may
terminate the authority of the sitting board of review, as soon as it completes
its work for a tax year, and serve as the board of review.
(Source: P.A. 90-552, eff. 1-1-99; 91-732, eff. 1-1-01.)
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