SB3621 104TH GENERAL ASSEMBLY

LRB104 17700 RTM 31131 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3621

Introduced 2/5/2026, by Sen. Seth Lewis

SYNOPSIS AS INTRODUCED:

35 ILCS 200/3-40
55 ILCS 5/4-6001	from Ch. 34, par. 4-6001
55 ILCS 5/4-6002	from Ch. 34, par. 4-6002
55 ILCS 5/4-6005 new
55 ILCS 5/4-8003 new
705 ILCS 105/27.3	from Ch. 25, par. 27.3

Amends the Property Tax Code. Provides that, elected and appointed supervisors of assessments who began a term of office on or after December 1, 2026, beginning December 1, 2029 shall be paid a salary in an amount equal to 80% of the amount paid to the State's Attorney of the county that employs the elected or appointed supervisor of assessments. Amends the Counties Code and the Clerks of Courts Act. Provides that, beginning December 1, 2026, the compensation of a coroner, a county treasurer, a county clerk, a recorder, an auditor, or a clerk of a circuit court shall be equal to 80% of the amount paid to the State's Attorney of the coroner's, county treasurer's, county clerk's, recorder's, or auditor' s county. Provides that, the State must pay 66 2/3% of each officer's annual salary. Provides that, beginning with fiscal year ending on June 30, 2027, the county clerk, recorder, auditor, coroner, and treasurer of each county, and the chief clerk of each county board of election commissioners, shall receive a stipend in the amount of $12,800, adjusted annually.

A BILL FOR

AN ACT concerning local government.

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

Section 5. The Property Tax Code is amended by changing Section 3-40 as follows:

(35 ILCS 200/3-40)

Sec. 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 less than $7,500;

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 1, 1989.

(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. Elected and appointed supervisors of assessments who began a term of office on or after December 1, 2026, beginning December 1, 2029 shall be paid a salary in an amount equal to 80% of the amount paid to the State's Attorney of the county that employs the elected or appointed supervisor of assessments.

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 or the General Revenue Fund 50% of the amount of salary the county paid to the officer for the preceding month, until November 30, 2026, and 66 2/3% of the amount of salary the county paid to the officer for the preceding month beginning December 1, 2026.

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.)

Section 10. The Counties Code is amended by changing Sections 4-6001 and 4-6002 and by adding Sections 4-6005 and 4-8003 as follows:

(55 ILCS 5/4-6001) (from Ch. 34, par. 4-6001)

Sec. 4-6001. Officers in counties of less than 2,000,000.

(a) In all counties of less than 2,000,000 inhabitants, the compensation of Coroners, County Treasurers, County Clerks, Recorders and Auditors shall be determined under this Section until November 30, 2026. The County Board in those counties shall fix the amount of the necessary clerk hire, stationery, fuel and other expenses of those officers. The compensation of those officers shall be separate from the necessary clerk hire, stationery, fuel and other expenses, and such compensation (except for coroners in those counties with less than 2,000,000 population in which the coroner's compensation is set in accordance with Section 4-6002) shall be fixed within the following limits:

To each such officer in counties containing less than 14,000 inhabitants, not less than $13,500 per annum.

To each such officer in counties containing 14,000 or more inhabitants, but less than 30,000 inhabitants, not less than $14,500 per annum.

To each such officer in counties containing 30,000 or more inhabitants but less than 60,000 inhabitants, not less than $15,000 per annum.

To each such officer in counties containing 60,000 or more inhabitants but less than 100,000 inhabitants, not less than $15,000 per annum.

To each such officer in counties containing 100,000 or more inhabitants but less than 200,000 inhabitants, not less than $16,500 per annum.

To each such officer in counties containing 200,000 or more inhabitants but less than 300,000 inhabitants, not less than $18,000 per annum.

To each such officer in counties containing 300,000 or more inhabitants but less than 2,000,000 inhabitants, not less than $20,000 per annum.

(b) Those officers beginning 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 each of those offices, respectively, before July 1, 1989.

(c) Those officers beginning a term of office on or after December 1, 1990 shall be compensated as follows:

(1) Beginning December 1, 1990, base salary plus at least 3% of base salary.

(2) Beginning December 1, 1991, base salary plus at least 6% of base salary.

(3) Beginning December 1, 1992, base salary plus at least 9% of base salary.

(4) Beginning December 1, 1993, base salary plus at least 12% of base salary.

(d) In addition to but separate and apart from the compensation provided in this Section, the county clerk of each county, the recorder of each county, and the chief clerk of each county board of election commissioners shall receive an award as follows:

(1) $4,500 per year after January 1, 1998;

(2) $5,500 per year after January 1, 1999; and

(3) $6,500 per year after January 1, 2000. The total amount required for such awards each year shall be appropriated by the General Assembly to the State Board of Elections which shall distribute the awards in annual lump sum payments to the several county clerks, recorders, and chief election clerks. Beginning December 1, 1990, this annual award, and any other award or stipend paid out of State funds to county officers, shall not affect any other compensation provided by law to be paid to county officers.

For State fiscal years beginning on or after July 1, 2024, the State Board of Elections shall remit to each county the amount required for the stipend under this subsection. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend as required by this subsection within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the recipient's base compensation and must be remitted to the recipient in addition to the recipient's annual salary or compensation. Beginning July 1, 2024, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the stipend under this subsection.

(e) Beginning December 1, 1990, no county board may reduce or otherwise impair the compensation payable from county funds to a county officer if the reduction or impairment is the result of the county officer receiving an award or stipend payable from State funds.

(f) The compensation, necessary clerk hire, stationery, fuel and other expenses of the county auditor, as fixed by the county board, shall be paid by the county.

(g) The population of all counties for the purpose of fixing compensation, as herein provided, shall be based upon the last Federal census immediately previous to the election of the officer in question in each county.

(h) With respect to an auditor who takes office on or after the effective date of this amendatory Act of the 95th General Assembly, the auditor shall receive an annual stipend of $6,500 per year. The General Assembly shall appropriate the total amount required for the stipend each year from the Personal Property Tax Replacement Fund to the Department of Revenue, and the Department of Revenue shall distribute the awards in an annual lump sum payment to each county auditor. The stipend shall be in addition to, but separate and apart from, the compensation provided in this Section. No county board may reduce or otherwise impair the compensation payable from county funds to the auditor if the reduction or impairment is the result of the auditor receiving an award or stipend pursuant to this subsection.

Except as provided under subsection (d), for State fiscal years beginning on or after July 1, 2023, the Department shall remit to each county the amount required for the stipend under this Section. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend to the auditor within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the auditor's base compensation and must be remitted to the auditor in addition to the auditor's annual salary or compensation. Beginning July 1, 2023, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the stipend under this Section.

(Source: P.A. 103-318, eff. 7-28-23; 103-607, eff. 7-1-24.)

(55 ILCS 5/4-6002) (from Ch. 34, par. 4-6002)

Sec. 4-6002. Coroners in counties of less than 2,000,000.

(a) Through November 30, 2026, the The County Board, in all counties of less than 2,000,000 inhabitants, shall fix the compensation of Coroners within the limitations fixed by this Division, and shall appropriate for their necessary clerk hire, stationery, fuel, supplies, and other expenses. The compensation of the Coroner shall be fixed separately from his necessary clerk hire, stationery, fuel and other expenses, and such compensation shall be fixed within the following limits:

To each Coroner in counties containing less than 5,000 inhabitants, not less than $4,500 per annum.

To each Coroner in counties containing 5,000 or more inhabitants but less than 14,000 inhabitants, not less than $6,000 per annum.

To each Coroner in counties containing 14,000 or more inhabitants, but less than 30,000 inhabitants, not less than $9,000 per annum.

To each Coroner in counties containing 30,000 or more inhabitants, but less than 60,000 inhabitants, not less than $14,000 per annum.

To each Coroner in counties containing 60,000 or more inhabitants, but less than 100,000 inhabitants, not less than $15,000 per annum.

To each Coroner in counties containing 100,000 or more inhabitants, but less than 200,000 inhabitants, not less than $16,500 per annum.

To each Coroner in counties containing 200,000 or more inhabitants, but less than 300,000 inhabitants, not less than $18,000 per annum.

To each Coroner in counties containing 300,000 or more inhabitants, but less than 2,000,000 inhabitants, not less than $20,000 per annum.

The population of all counties for the purpose of fixing compensation, as herein provided, shall be based upon the last Federal census immediately previous to the election of the Coroner in question in each county. This Section does not apply to a county which has abolished the elective office of coroner.

(b) Those coroners beginning a term of office on or after December 1, 1990 shall be compensated as follows:

(1) Beginning December 1, 1990, base salary plus at least 3% of base salary.

(2) Beginning December 1, 1991, base salary plus at least 6% of base salary.

(3) Beginning December 1, 1992, base salary plus at least 9% of base salary.

(4) Beginning December 1, 1993, base salary plus at least 12% of base salary.

"Base salary", as used in this subsection (b), means the salary in effect before July 1, 1989.

(c) In addition to, but separate and apart from, the compensation provided in this Section, subject to appropriation, the coroner of each county shall receive an annual stipend of $6,500 to be paid by the Illinois Department of Revenue out of the Personal Property Tax Replacement Fund if his or her term begins on or after December 1, 2000.

For State fiscal years beginning on or after July 1, 2023, the Department shall remit to each county the amount required for the stipend under this subsection. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend to the coroner within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the coroner's base compensation and must be remitted to the coroner in addition to the coroner's annual salary or compensation. Beginning July 1, 2023, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the stipend received under this subsection.

(Source: P.A. 103-318, eff. 7-28-23.)

(55 ILCS 5/4-6005 new)

Sec. 4-6005. Officers in counties with fewer than 2,000,000 inhabitants.

(a) Beginning December 1, 2026, the compensation of coroners, county treasurers, county clerks, recorders, and auditors in counties with fewer than 2,000,000 inhabitants shall be determined under this Section. The county board in the counties shall fix the amount of the necessary staff hire, stationery, fuel, and other expenses of those officers. The compensation of an officer shall be separate from the necessary staff hire, stationery, fuel, and other expenses. The compensation of an officer shall be equal to 80% of the amount paid to the State's Attorney of the officer's county. The officers shall be paid out of the county treasury. For part-time coroners, the Appendix A - County Official Compensation Task Force Legislative Proposal compensation shall be prorated based on a fraction, with the numerator being the number of hours worked in the pay period and the denominator being the number of business days in the pay period times 8 hours.

(b) The State must pay 66 2/3% of each officer's annual salary. Subject to appropriation, the amounts furnished by the State shall be payable monthly out of the Personal Property Tax Replacement Fund or the General Revenue Fund to the county in which each officer is employed (i) by the State Board of Elections for the compensation of county clerks, recorders, and chief election clerks, or (ii) by the Department of Revenue for the compensation of county auditors, coroners and treasurers. The necessary staff hire, stationery, fuel, and other expenses, as fixed by the county board, shall be paid by the county.

(c) In addition to, but separate and apart from the compensation provided in this Section, beginning with fiscal year ending on June 30, 2027, the county clerk, recorder, auditor, coroner, and treasurer of each county, and the chief clerk of each county board of election commissioners, shall receive a stipend in the amount of $12,800, adjusted annually as provided in subsection (d). The annual award, and any other award or stipend paid out of State funds, shall not affect any other compensation provided by law to be paid to county officers.

(1) The total amount required for moneys paid under this subsection for the county clerks, recorders, and chief election clerks shall be appropriated by the General Assembly to the State Board of Elections, which shall distribute the awards in annual lump sum payments to each county.

(2) The total amount required for moneys paid under this subsection each year for the county auditors, coroners, and treasurers shall be appropriated by the General Assembly to the Department of Revenue, which shall distribute the awards in annual lump sum payments to each county.

(3) The total amount required for moneys paid under this subsection for the circuit court clerks each year shall be appropriated by the General Assembly to the Supreme Court, which shall distribute the awards in annual lump sum payments to each county.

(4) The amounts required for moneys paid under this subsection shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend to each officer within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the officer's base compensation and must be paid to the officer in addition to the officer's annual salary or compensation. The county shall be responsible for the State and federal income tax reporting and withholding, as well as the employer contributions under the Illinois Pension Code, on the stipend received under this subsection.

(d) Beginning on July 1, 2027, and on July 1 of each subsequent year, the moneys paid under subsection subsection (c) shall be increased by an amount equal to the percentage increase, if any, in the wage and salary report information for state government workers and local government workers listed in Appendix A - County Official Compensation Task Force Legislative Proposal, as reported by the Bureau of Labor Statistics, for the 12 months ending in March of the year in which the increase takes place. The percentage increase shall:

(1) determine the average wage and salary for state and local government workers for the full 12 months ending in March of the year in which the increase takes place;

(2) determine the average wage and salary report information for state and local government workers for the full 12 months ending in March of the year immediately preceding the year in which the increase takes place; and

(3) compute the percentage increase, if any, in the current-year average determined under item (1) over the preceding-year average determined under item (2).

The stipend shall be rounded to the nearest $25 increment.

(55 ILCS 5/4-8003 new)

Sec. 4-8003. Officers in counties with more than 2,000,000 inhabitants.

(a) Beginning December 1, 2026, the compensation of coroners, county treasurers, county clerks, recorders, and auditors in counties with more than 2,000,000 inhabitants shall be determined under this Section. The county board in the counties shall fix the amount of the necessary staff hire, stationery, fuel, and other expenses of those officers. The compensation of an officer shall be separate from the necessary staff hire, stationery, fuel, and other expenses. The compensation of an officer shall be equal to 80% of the amount paid to the State's Attorney of the officer's county. The officers shall be paid out of the county treasury.

(b) The State must pay 66 2/3% of each officer's annual salary. Subject to appropriation, the amounts furnished by the State shall be payable monthly out of the Personal Property Tax Replacement Fund or the General Revenue Fund to the county in which each officer is employed (i) by the State Board of Elections for the compensation of county clerks, recorders, and chief election clerks, or (ii) by the Department of Revenue for the compensation of county auditors, coroners and treasurers. The necessary staff hire, stationery, fuel, and other expenses, as fixed by the county board, shall be paid by the county.

(c) In addition to, but separate and apart from the compensation provided in this Section, beginning with fiscal year ending on June 30, 2027, the county clerk, recorder, auditor, coroner, and treasurer of each county, and the chief clerk of each county board of election commissioners, shall receive a stipend in the amount of $12,800, adjusted annually as provided in subsection (d). The annual award, and any other award or stipend paid out of State funds, shall not affect any other compensation provided by law to be paid to county officers.

(1) The total amount required for moneys paid under this subsection for the county clerks, recorders, and chief election clerks shall be appropriated by the General Assembly to the State Board of Elections, which shall distribute the awards in annual lump sum payments to each county.

(2) The total amount required for moneys paid under this subsection each year for the county auditors, coroners, and treasurers shall be appropriated by the General Assembly to the Department of Revenue, which shall distribute the awards in annual lump sum payments to each county.

(3) The total amount required for moneys paid under this subsection for the circuit court clerks each year shall be appropriated by the General Assembly to the Supreme Court, which shall distribute the awards in annual lump sum payments to each county.

(4) The amounts required for moneys paid under this subsection shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend to each officer within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the officer's base compensation and must be paid to the officer in addition to the officer's annual salary or compensation. The county shall be responsible for the State and federal income tax reporting and withholding, as well as the employer contributions under the Illinois Pension Code, on the stipend received under this subsection.

(d) Beginning on July 1, 2027, and on July 1 of each subsequent year, the moneys paid under subsection subsection (c) shall be increased by an amount equal to the percentage increase, if any, in the wage and salary report information for state government workers and local government workers listed in Appendix A - County Official Compensation Task Force Legislative Proposal, as reported by the Bureau of Labor Statistics, for the 12 months ending in March of the year in which the increase takes place. The percentage increase shall:

(1) determine the average wage and salary for state and local government workers for the full 12 months ending in March of the year in which the increase takes place;

(2) determine the average wage and salary report information for state and local government workers for the full 12 months ending in March of the year immediately preceding the year in which the increase takes place; and

(3) compute the percentage increase, if any, in the current-year average determined under item (1) over the preceding-year average determined under item (2).

The stipend shall be rounded to the nearest $25 increment.

Section 15. The Clerks of Courts Act is amended by changing Section 27.3 as follows:

(705 ILCS 105/27.3) (from Ch. 25, par. 27.3)

Sec. 27.3. Compensation.

(a) The county board shall provide the compensation of Clerks of the Circuit Court, and the amount necessary for clerk hire, stationery, fuel and other expenses. Beginning December 1, 1989, the compensation per annum for Clerks of the Circuit Court shall be as follows:

In counties where the population is:

(b) In counties in which the population is 3,000,000 or less, "base salary" is the compensation paid for each Clerk of the Circuit Court, respectively, before July 1, 1989.

(c) The Clerks of the Circuit Court, in counties in which the population is 3,000,000 or less, shall be compensated as follows:

(1) Beginning December 1, 1989, base salary plus at least 3% of base salary.

(2) Beginning December 1, 1990, base salary plus at least 6% of base salary.

(3) Beginning December 1, 1991, base salary plus at least 9% of base salary.

(4) Beginning December 1, 1992, base salary plus at least 12% of base salary.

(d) Beginning December 1, 2026, the annual compensation for Clerks of the Circuit Court shall be an amount equal to 80% of the amount paid to the State's Attorney of the clerk's county. The Clerks of the Circuit Court shall be paid out of the county treasury. The State must pay 66 2/3% of the annual salary. Subject to appropriation, these amounts furnished by the State shall be payable monthly out of the Personal Property Tax Replacement Fund or the General Revenue Fund by the Supreme Court to the counties.

(e) In addition to the compensation provided by the county board, each Clerk of the Circuit Court shall receive an award from the State for the additional duties imposed by Sections 5-9-1 and 5-9-1.2 of the Unified Code of Corrections, Section 10 of the Violent Crime Victims Assistance Act, and other laws, in the following amount:

(1) $3,500 per year before January 1, 1997.

(2) $4,500 per year beginning January 1, 1997.

(3) $5,500 per year beginning January 1, 1998.

(4) $6,500 per year beginning January 1, 1999.

(5) $12,800 per year beginning with fiscal year ending on June 30, 2027, adjusted annually as provided in subsection (g). The total amount required for such awards shall be appropriated each year by the General Assembly to the Supreme Court, which shall distribute such awards in annual lump sum payments to the Clerks of the Circuit Court in all counties. This annual award, and any other award or stipend paid out of State funds to the Clerks of the Circuit Court, shall not affect any other compensation provided by law to be paid to Clerks of the Circuit Court.

(e) (Blank).

(f) No county board may reduce or otherwise impair the compensation payable from county funds to a Clerk of the Circuit Court if the reduction or impairment is the result of the Clerk of the Circuit Court receiving an award or stipend payable from State funds.

(g) Beginning on July 1, 2027, and on July 1 of each subsequent year, the stipend in subsection (e) shall be increased by an amount equal to the percentage increase, if any, in the wage and salary report information for State and local government workers, as reported by the Bureau of Labor Statistics, for the 12 months ending in March of the year in which the increase takes place. The percentage increase shall be calculated as follows:

(1) determine the average wage and salary for state and local government workers for the full 12 months ending in March of the year in which the increase takes place;

(2) determine the average wage and salary report information for state and local government workers for the full 12 months ending in March of the year immediately preceding the year in which the increase takes place; and

(3) compute the percentage increase, if any, in the current-year average determined under item (1) over the preceding-year average determined under item (2).

(Source: P.A. 100-987, eff. 7-1-19.)