093_HB1398

 
                                     LRB093 05939 SJM 06036 b

 1        AN  ACT  concerning  compensation   of   supervisors   of
 2    assessment.

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

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

 7        (35 ILCS 200/3-40)
 8        Sec. 3-40.  Compensation of supervisors of assessments.
 9        (a)  A  supervisor  of  assessments  shall receive annual
10    compensation in an amount fixed by the county  board  subject
11    to the following minimum amounts:
12             In  counties  with less than 14,000 inhabitants, not
13        less than $7,500;
14             In counties with 14,000 or more but less than 30,000
15        inhabitants, not less than $8,000;
16             In counties with 30,000 or more but less than 60,000
17        inhabitants, not less than $9,000;
18             In counties  with  60,000  or  more  but  less  than
19        100,000 inhabitants, not less than $10,000;
20             In  counties  with  100,000  or  more  but less than
21        200,000 inhabitants, not less than $11,500;
22             In counties with  200,000  or  more  but  less  than
23        300,000 inhabitants, not less than $13,000;
24             In  counties  with  300,000  or  more  but less than
25        1,000,000 inhabitants, not less than $15,000.
26    For purposes of this subsection, the  number  of  inhabitants
27    shall  be  determined  by  the  latest  Federal  decennial or
28    special census of the county.
29        (b)  Elected supervisors of assessments who began a  term
30    of office before December 1, 1990 shall be compensated at the
31    rate of their base salary.  "Base salary" is the compensation
 
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 1    paid for their position before July 1, 1989.
 2        (c)  Elected  supervisors of assessments beginning a term
 3    of office on or  after  December  1,  1990  shall,  beginning
 4    December 1, 1993, receive their base salary plus at least 12%
 5    of base salary.
 6        (d)  Any supervisor of assessments who has been presented
 7    a   Certified   Assessing   Evaluator   Certificate   by  the
 8    International Association of Assessing Officers shall receive
 9    an additional compensation of $500 per year to be paid out of
10    funds appropriated to the Department.
11        (e)  The salary set by the county board shall be paid  in
12    equal  monthly installments out of the treasury of the county
13    in which he or she is appointed or elected. If the Department
14    has determined that the total assessed value of property in a
15    county, as equalized by the supervisor of  assessments  under
16    Section  9-210,  is  between 31 1/3% and 35 1/3% of the total
17    fair cash value of property  in  the  county,  the  State  of
18    Illinois  shall  reimburse  the county monthly from the State
19    treasury 50% of the amount of salary the county paid  to  the
20    officer for the preceding month.
21        (f)  In  addition  to  but  separate  and  apart from the
22    compensation  otherwise  provided  in   this   Section,   the
23    supervisor  of  assessments  of  each county shall receive an
24    annual stipend of $6,500. The total amount required for  this
25    annual stipend shall be appropriated from the General Revenue
26    Fund  by  the  General Assembly to the Department of Revenue.
27    The Department shall distribute the stipends in  annual  lump
28    sum  payments to the supervisor of assessment of each county.
29    This annual stipend shall not affect any  other  compensation
30    provided  by  law to be paid to supervisors of assessment. No
31    county board may reduce or otherwise impair the  compensation
32    payable  from county funds to the supervisor of assessment of
33    any county if the reduction or impairment is  the  result  of
34    his or her receiving an annual stipend under this subsection.
 
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 1        (g)  The  county  board  shall  provide  necessary office
 2    space for the officer and pay all necessary expenses  of  the
 3    office out of the county treasury.
 4        (h)  Each  supervisor of assessments may, with the advice
 5    and consent of the county board, appoint  necessary  deputies
 6    and  clerks,  their  compensation  to  be fixed by the county
 7    board and paid by the county.
 8    (Source: P.A. 86-482; 86-1475; 88-455.)

 9        (35 ILCS 200/4-20)
10        Sec. 4-20.  Additional compensation based on performance.
11    Any assessor in counties with less than  3,000,000  but  more
12    than 50,000 inhabitants each year may petition the Department
13    to  receive additional compensation based on performance.  To
14    receive additional compensation,  the  official's  assessment
15    jurisdiction must meet the following criteria:
16             (1)  the  median level of assessment must be no more
17        than 35 1/3% and no less than 31 1/3% of fair cash  value
18        of property in his or her assessment jurisdiction; and
19             (2)  the  coefficient  of  dispersion  must  not  be
20        greater than 15%.
21    For  purposes  of  this  Section, "coefficient of dispersion"
22    means the average  deviation  of  all  assessments  from  the
23    median  level.   The  Department  will  promulgate  rules and
24    regulations to determine  whether  an  assessor  meets  these
25    criteria.
26        Any  assessor in a county of less than 50,000 inhabitants
27    may petition the  Department  for  consideration  to  receive
28    additional  compensation  each  year based on performance. In
29    order to receive the additional compensation, the assessments
30    in the  official's  assessment  jurisdiction  must  meet  the
31    following  criteria: (i) the median level of assessments must
32    be no more than 35 1/3% and no less than 31 1/3% of fair cash
33    value of property in his or her assessment jurisdiction;  and
 
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 1    (ii)  the  coefficient of dispersion must not be greater than
 2    40% in 1994, 38% in 1995, 36% in 1996, 34% in  1997,  32%  in
 3    1998, and 30% in 1999 and every year thereafter.
 4        Real  estate transfer declarations used by the Department
 5    in annual sales-assessment ratio  studies  will  be  used  to
 6    evaluate   applications   for  additional  compensation.  The
 7    Department will audit other  property  to  determine  if  the
 8    sales-assessment  ratio  study  data is representative of the
 9    assessment jurisdiction.  If the ratio  study  is  found  not
10    representative,  appraisals  and  other  information  may  be
11    utilized.    If  the  ratio  study  is  representative,  upon
12    certification by the Department, the assessor  shall  receive
13    additional  compensation  of $3,000 for that year, to be paid
14    out of funds appropriated to the Department.
15        As used in this Section, "assessor" means any township or
16    multi-township assessor, or supervisor of assessments.
17    (Source:  P.A.  88-455;  incorporates  88-221;  88-670,  eff.
18    12-2-94.)

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