(35 ILCS 200/3-5)
Supervisor of assessments.
In counties with less than 3,000,000
inhabitants and in which no county assessor has been elected under Section
3-45, there shall be a county supervisor of assessments, either appointed as
provided in this Section, or elected.
In counties with less than 3,000,000 inhabitants and not having an elected
county assessor or an elected supervisor of assessments, the office of
supervisor of assessments shall be filled by appointment by the presiding
officer of the county board with the advice and consent of the county board.
To be eligible for appointment or to be eligible to file nomination
papers or participate as a candidate in any primary or general election
for, or be elected to, the office of supervisor of assessments, or to enter
upon the duties of the office, a person must possess one of the following
qualifications as certified by the individual to the county clerk:
(1) A Certified Illinois Assessing Official
certificate from the Illinois Property Assessment Institute, plus the additional training required for additional compensation under Section 4-10.
(2) A Certified Assessment Evaluator certificate from
the International Association of Assessing Officers.
(3) A Member of the Appraisal Institute (MAI),
Residential Member (RM), Senior Real Estate Analyst (SREA), Senior Real Property Analyst (SRPA) or Senior Residential Analyst (SRA) certificate from the Appraisal Institute or its predecessor organizations.
(4) If the person has served as a supervisor of
assessments for 12 years or more, a Certified Illinois Assessing Official certificate from the Illinois Property Assessment Institute with a minimum of 360 additional hours of successfully completed courses approved by the Department if at least 180 of the course hours required a written examination.
In addition, a person must have had at least 2 years' experience in the field
of property sales, assessments, finance or appraisals and must have passed an
examination conducted by the Department to determine his or her competence to
hold the office. The examination may be conducted by the Department at a
convenient location in the county or region. Notice of the time and place
shall be given by publication in a newspaper of general circulation in the
counties, at least one week prior to the exam. The Department shall certify to
the county board a list of the names and scores of persons who pass the
examination. 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 term of office shall be 4
years from the date of appointment and until a successor is appointed and
(Source: P.A. 92-667, eff. 7-16-02.)
(35 ILCS 200/3-40)
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
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
(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.
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 from the Personal Property Tax Replacement Fund.
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, subject to appropriation, the Department shall reimburse the county
monthly from the Personal Property Tax Replacement Fund 50% of the amount of salary the county paid to
the officer for the preceding month.
The county board shall provide necessary office space for the officer and pay
all necessary expenses of the office out of the county treasury.
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. 97-72, eff. 7-1-11.)
(35 ILCS 200/3-45)
Election of county assessor; counties of less than 3,000,000.
In counties having an elected board of review under Section 6-35, a county
assessor shall be elected. To be
eligible to file nomination papers or participate as a candidate in any
primary or general election for, or be elected to, the office of county
assessor, or to enter upon the duties of the office, a person must possess one
of the following qualifications as certified by the individual to the county
(1) a Certified Illinois Assessing Officer
certificate from the Illinois Property Assessment Institute; or
(2) a Certified Assessment Evaluator designation from
the International Association of Assessing Officers.
In addition, a person must have
at least 2 years experience in the field of property sales, assessments,
finance, or appraisals.
The county clerk must determine if candidates for assessor have
qualified under this Code prior to certification of their nominating
petitions. The election of the county assessor shall be at the same time and in
the same manner as other county officials are elected under the general
election law. The county assessor shall hold office for a 4 year term and until
a successor is elected and qualified. Vacancies shall be filled in
the same manner as are vacancies in other county elective offices.
(Source: P.A. 92-235, eff. 8-2-01.)
(35 ILCS 200/3-65)
Deputy county assessors - Counties of less than 3,000,000
with elected assessor. The county assessor in counties with less than 3,000,000
inhabitants which elect a county assessor under Section 3-45 may appoint as
many suitable persons as in his or her judgment are necessary to act as
deputies, who shall perform the duties assigned to them by the county assessor.
They shall hold their office at the will of the county assessor, and shall
receive compensation determined by the assessor to be paid out of the county
treasury. Such deputy assessors shall, before entering upon their duties, take
the oath or affirmation prescribed for the assessors.
In counties with less than 3,000,000 inhabitants which elect a county
assessor under Section 3-45, in all townships not lying completely within the
limits of one city, the township assessor shall be ex-officio the deputy
assessor to make the assessments in the township where he or she is elected.
If, in any township, the township assessor shall not be able, by himself or
herself within the time allowed by law, to make the assessment of the township,
any additional deputy assessors required to make the assessment shall be
residents and legal voters of that township, and shall be nominated by the
township's board of trustees and appointed by the county assessor only upon
that nomination. Deputy assessors so appointed shall act under the supervision
of the ex-officio deputy town assessors.
(Source: P.A. 82-783; 88-455.)