Illinois Compiled Statutes
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REVENUE35 ILCS 200/3-65
(35 ILCS 200/) Property Tax Code.
(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.)
35 ILCS 200/3-70
(35 ILCS 200/3-70)
Cessation of Township Assessor.
If the office of Township Assessor in a coterminous township ceases as provided in Articles 27 and 28 of the Township Code, then the coterminous municipality shall assume the duties of the Township Assessor under this Code.
(Source: P.A. 98-127, eff. 8-2-13; 99-474, eff. 8-27-15.)
35 ILCS 200/Art. 4
(35 ILCS 200/Art. 4 heading)
Assessment Officials - Other Provisions
35 ILCS 200/4-5
(35 ILCS 200/4-5)
State compensation not to affect county compensation.
additional compensation payable from State funds to any county officer under
this Code shall not affect any other compensation provided by law to be paid to
the county officer. No county board may reduce or otherwise impair the
compensation payable to a county officer because the person receives additional
compensation payable from State funds under this Code. However, a county board
may include State funds payable under this Code as reimbursements of or
contributions to county officer salaries in determining the compensation of a
county officer. As used in this Section, "county officer" includes any local
assessment officer whose compensation is determined in whole or in part by a
(Source: P.A. 86-348; 88-455.)
35 ILCS 200/4-10
(35 ILCS 200/4-10)
Compensation for Certified Illinois Assessing Officers.
to the requirements for continued training, any supervisor of assessments,
assessor, deputy assessor or member of a board of review in any county who has
Certified Illinois Assessing Officers Certificate from the Illinois Property
Assessment Institute shall receive from the State, out of funds appropriated to
the Department from the Personal Property Tax Replacement Fund, additional compensation of $500 per year.
To receive a Certified Illinois Assessing Officer
certificate, a person shall complete successfully and
pass examinations on a basic course in assessment practice approved by the
Department and conducted by the Institute and additional courses totaling
not less than 60 class hours that are designated and approved by the
Department, on the cost, market and income approaches to value, mass
appraisal techniques, and property tax administration.
To continue to be eligible for the additional compensation, a Certified
Illinois Assessing Officer must complete successfully a minimum of 15 class
hours requiring a written examination, and the equivalent of one seminar course
of 15 class hours which does not require a written examination, in each year
for which additional compensation is sought after receipt of the certificate.
The Department shall designate and approve courses acceptable for additional
training, including courses in business and computer techniques, and class
hours applicable to each course. The Department shall specify procedures for
certifying the completion of the additional training.
The courses and training shall be conducted annually at various convenient
locations throughout the State. At least one course shall be conducted annually
in each county with more than 400,000 inhabitants.
(Source: P.A. 97-72, eff. 7-1-11.)
35 ILCS 200/4-15
(35 ILCS 200/4-15)
Compensation of local assessment officers holding other
designations. Any assessor, deputy assessor or member of a board of review
who has been awarded a Certified Assessment Evaluator certificate by the
International Association of Assessing Officers shall receive an additional
compensation of $500 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund.
Any assessor, deputy assessor or member of a board of review who has been
awarded a Residential Evaluation Specialist, Assessment Administration
Specialist, or Cadastral Mapping Specialist certificate by the International
Association of Assessing Officers, but who has not been awarded a Certified
Assessment Evaluator certificate, shall receive additional compensation of
$250 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund. If any assessor,
deputy assessor, or member of a board of review has been awarded more than
one certificate, but has not been awarded a Certified Assessment Evaluator
certificate, the maximum additional compensation shall be $250.
To continue to qualify for the additional compensation after receipt of a
certificate, any assessor, deputy assessor or member of a board of review must,
each year that additional compensation is sought, complete successfully a
minimum of 15 class hours requiring a written examination, and the equivalent
of one seminar course of 15 class hours which does not require a written
(Source: P.A. 97-72, eff. 7-1-11.)
35 ILCS 200/4-20
(35 ILCS 200/4-20)
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
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
The Department will
promulgate rules and regulations to determine whether an assessor meets these
Any assessor in a county of 50,000 or fewer inhabitants may
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.
As used in this Section, "assessor" means any township or multi-township
assessor, or supervisor of assessments.
(Source: P.A. 97-72, eff. 7-1-11.)