Illinois General Assembly - Full Text of HB5094
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Full Text of HB5094  102nd General Assembly




State of Illinois
2021 and 2022


Introduced 1/27/2022, by Rep. Maura Hirschauer


35 ILCS 200/4-20

    Amends the Property Tax Code. Provides that, for State fiscal years beginning on or after July 1, 2022, the Department of Revenue shall remit the assessor's additional performance-based compensation to the appropriate township, and the township shall pay the additional compensation to the assessor from those funds. Provides that, with respect to that additional compensation, the township shall be considered the assessor's employer for payroll purposes. Effective immediately.

LRB102 21917 HLH 31040 b






HB5094LRB102 21917 HLH 31040 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 4-20 as follows:
6    (35 ILCS 200/4-20)
7    Sec. 4-20. Additional compensation based on performance.
8Any assessor in counties with less than 3,000,000 but more
9than 50,000 inhabitants each year may petition the Department
10to receive additional compensation based on performance. To
11receive additional compensation, the official's assessment
12jurisdiction must meet the following criteria:
13        (1) the median level of assessment must be no more
14    than 35 1/3% and no less than 31 1/3% of fair cash value of
15    property in his or her assessment jurisdiction; and
16        (2) the coefficient of dispersion must not be greater
17    than 15%.
18For purposes of this Section, "coefficient of dispersion"
19means the average deviation of all assessments from the median
20level. For purposes of this Section, the number of inhabitants
21shall be determined by the latest federal decennial census.
22When the most recent census shows an increase in inhabitants
23to over 50,000 or a decrease to 50,000 or fewer, then the



HB5094- 2 -LRB102 21917 HLH 31040 b

1assessment year used to compute the coefficient of dispersion
2and the most recent year of the 3-year average level of
3assessments is the year that determines qualification for
4additional compensation. The Department will promulgate rules
5and regulations to determine whether an assessor meets these
7    Any assessor in a county of 50,000 or fewer inhabitants
8may petition the Department for consideration to receive
9additional compensation each year based on performance. In
10order to receive the additional compensation, the assessments
11in the official's assessment jurisdiction must meet the
12following criteria: (i) the median level of assessments must
13be no more than 35 1/3% and no less than 31 1/3% of fair cash
14value of property in his or her assessment jurisdiction; and
15(ii) the coefficient of dispersion must not be greater than
1640% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in
171998, and 30% in 1999 and every year thereafter.
18    Real estate transfer declarations used by the Department
19in annual sales-assessment ratio studies will be used to
20evaluate applications for additional compensation. The
21Department will audit other property to determine if the
22sales-assessment ratio study data is representative of the
23assessment jurisdiction. If the ratio study is found not
24representative, appraisals and other information may be
25utilized. If the ratio study is representative, upon
26certification by the Department, the assessor shall receive



HB5094- 3 -LRB102 21917 HLH 31040 b

1additional compensation of $3,000 for that year, to be paid
2out of funds appropriated to the Department from the Personal
3Property Tax Replacement Fund. For State fiscal years
4beginning on or after July 1, 2022, the Department shall remit
5those funds to the appropriate townships, and the township
6shall pay the additional compensation to the assessor from
7those funds. On and after July 1, 2022, with respect to the
8additional compensation under this Section, the township shall
9be considered the assessor's employer for payroll purposes,
10including, but not limited to, State and federal income tax
11reporting and withholding and employer contributions under the
12Illinois Pension Code.
13    As used in this Section, "assessor" means any township or
14multi-township assessor, or supervisor of assessments.
15(Source: P.A. 97-72, eff. 7-1-11.)
16    Section 99. Effective date. This Act takes effect upon
17becoming law.