SB2752 103RD GENERAL ASSEMBLY

LRB103 36182 HLH 66274 b

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2752

Introduced 1/16/2024, by Sen. Dan McConchie

SYNOPSIS AS INTRODUCED:

35 ILCS 200/2-3 new
35 ILCS 200/2-5
35 ILCS 200/2-15
35 ILCS 200/2-20
35 ILCS 200/2-35
35 ILCS 200/2-45
35 ILCS 200/2-50
35 ILCS 200/2-55
35 ILCS 200/2-60
35 ILCS 200/2-70

Amends the Township Assessment Officials Article of the Property Tax Code. Provides that a township assessor or multi-township assessor shall be elected as provided in the Article unless the board of trustees of a township or, in the case of a multi-township assessor, the multi-township board of trustees adopts an ordinance or resolution requiring the township assessor to be appointed by the board. Provides that, if a board of trustees has adopted an ordinance or resolution to appoint the assessor, the township assessor or multi-township assessor shall be appointed by the board upon the expiration of the township assessor's or multi-township assessor's elected term next following the adoption of the ordinance or resolution. Makes conforming changes in the Article.

A BILL FOR

AN ACT concerning revenue.

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 Sections 2-5, 2-15, 2-20, 2-35, 2-45, 2-50, 2-55, 2-60, and 2-70 and by adding Section 2-3 as follows:

(35 ILCS 200/2-3 new)

Sec. 2-3. Election or appointment of township assessors.

(a) A township assessor or multi-township assessor shall be elected as provided in this Article unless the board of trustees of a township or, in the case of a multi-township assessor, the multi-township board of trustees adopts an ordinance or resolution requiring the township assessor to be appointed by the board.

(b) If a board of trustees has adopted an ordinance or resolution under subsection (a), the township assessor or multi-township assessor shall be appointed by the board upon the expiration of the township assessor's or multi-township assessor's elected term next following the adoption of the ordinance or resolution.

(35 ILCS 200/2-5)

Sec. 2-5. Multi-township assessors. Townships with less than 1,000 inhabitants shall not elect or appoint assessors for each township but shall elect or appoint multi-township assessors.

(1) If 2 or more townships with less than 1,000 inhabitants are contiguous, one multi-township assessor shall be elected or appointed to assess the property in as many of the townships as are contiguous and whose combined population is 1,000 or more inhabitants.

(2) If any township of less than 1,000 inhabitants is not contiguous to another township of less than 1,000 inhabitants, one multi-township assessor shall be elected or appointed to assess the property of that township and any other township to which it is contiguous.

(Source: P.A. 87-818; 88-455.)

(35 ILCS 200/2-15)

Sec. 2-15. Voluntary establishment of multi-township assessment districts. Any 2 or more contiguous townships in any one county, other than townships provided for in Sections 2-5 and 2-10, may by majority vote of each board of trustees of the townships, form a multi-township assessment district comprising those townships. This determination shall be made no later than October 1 of the year preceding the year in which township officials are elected or appointed. If one or more of those township assessor's offices is vacant, a determination to form a multi-township assessment district may still be made at the time of that vacancy. The assessor or assessors remaining in office in one or more of the townships comprising the multi-township assessment district shall assume the duties of multi-township assessor until a successor is elected or appointed and qualified. If there is no township assessor remaining in office at the time, the board of trustees of the multi-township assessment district, as defined in Section 2-20, shall appoint a multi-township assessor for the unexpired terms of the former elected township assessors as provided in this Code.

The township boards of trustees shall notify the supervisor of assessments and the Department prior to December 1 of the year in which they have taken any action prescribed in this Section.

(Source: P.A. 88-455; 88-670, eff. 12-2-94.)

(35 ILCS 200/2-20)

Sec. 2-20. Township and Multi-Township Boards of Trustees; Elected Assessors. The township supervisors and clerks of townships comprising a multi-township assessment district, and the township board of trustees in townships that are not a part of a multi-township assessment jurisdiction, shall, ex officio, constitute a multi-township or township board of trustees for their respective assessment jurisdictions.

Each multi-township board of trustees shall organize and select one of its number as chairman, another as clerk and another as treasurer. These officers shall serve a term of 2 years or until their successors are elected, except no person shall be a member of a multi-township board of trustees after the expiration of his or her term as township supervisor or township clerk.

The powers and duties of a multi-township board of trustees or township board of trustees concerning property tax assessment administration shall be limited to the following: (1) levying taxes necessary to provide the funds required by the budget adopted for the township or multi-township assessor and certifying the levy to the county clerk, (2) determining and approving the budget of the assessor, (3) determining a salary for the assessor, and (4) setting the compensation of any assessor or temporarily appointed because the assessor is physically incapacitated, according to Section 60-5 of the Township Code. The levy shall not be included within any statutory limitation of rate or amount for other township purposes, but shall be in addition to that rate or amount. The board shall have no power to approve or disapprove personnel of the multi-township or township assessor. The treasurer of the multi-township board of trustees shall have the duties and responsibilities of the township supervisor in relation to the township assessor in the maintenance and disbursement of funds of the multi-township assessor.

The changes made in this Section by Public Act 82-554 do not apply to any township in a county with more than 3,000,000 inhabitants.

(Source: P.A. 88-455; 88-670, eff. 12-2-94.)

(35 ILCS 200/2-35)

Sec. 2-35. Disconnection petition.

(a) A township with 1,000 or more inhabitants according to the last preceding special Federal Census may be disconnected from a multi-township district under this Section if: (1) the township had less than 1,000 inhabitants preceding the date on which the township was included within a multi-township district under Section 2-5 and 2-10; or (2) the township was included within a multi-township district created under Section 2-15.

(b) If a petition for the disconnection from a multi-township assessment district of a township described in subsection (a) is signed by 10% of the registered voters of the township and is filed with the clerk of the township no later than August 1 of the year preceding the year in which the multi-township assessor is to be elected or appointed, the clerk shall promptly forward the petition to the township board of trustees. The township board of trustees shall adopt or reject the petition within 60 days after receiving it. If the board adopts the petition, the township shall be disconnected from the multi-township district, effective upon the expiration of the term of office of the incumbent multi-township assessor.

(c) After the disconnection of a township under this Section, the multi-township district shall continue to exist. If only one township remains in the district after the disconnection or if the combined population of the remaining townships is less than 1,000 inhabitants, the disconnection shall not be allowed.

(Source: P.A. 84-1051; 88-455.)

(35 ILCS 200/2-45)

Sec. 2-45. Selection and eligibility of township and multi-township assessors.

(a) In all counties under township organization, township or multi-township assessors shall be qualified as required by subsections (b) through (d) of this Section and shall be elected or appointed as provided in this Code. Township or multi-township assessors shall enter upon their duties on January 1 following their election or appointment, and perform the duties of the office for 4 years.

(b) In Beginning December 1, 1996, in any township or multi-township assessment district not subject to the requirements of subsections (c) or (d) of this Section, no person is eligible to be appointed, to file nomination papers or participate as a candidate in any caucus or primary or general election for, or to be appointed to fill vacancies in, the office of township or multi-township assessor, unless he or she (i) has successfully completed an introductory course in assessment practices that is approved by the Department; or (ii) possesses at least one of the qualifications listed in paragraphs (1) through (6) of subsection (c) of this Section. The candidate cannot file nominating papers or participate as a candidate unless a copy of the certificate of his or her qualifications from the Department is filed with the township clerk, board of election commissioners, or other appropriate authority as required by the Election Code. The candidate cannot be appointed as a township and multi-township assessor or to fill a vacancy until he or she has filed a copy of the certificate of his or her qualifications from the Department with the appointing authority.

(c) In Beginning December 1, 1996, in a township or multi-township assessment district with $25,000,000 or more of non-farm equalized assessed value or $1,000,000 or more in commercial and industrial equalized assessed value, no person is eligible to be appointed, to file nomination papers or participate as a candidate in any caucus or primary or general election for, or to be appointed to fill vacancies in, the office of township or multi-township assessor, unless he or she possesses at least one of the qualifications listed in paragraphs (1) through (6) of this subsection (c).

(1) a currently active Certified Illinois Assessing Officer designation from the Illinois Property Assessment Institute;

(2) (blank);

(3) a currently active AAS, CAE, or MAS designation from the International Association of Assessing Officers;

(4) a currently active MAI, SREA, SRPA, SRA, or RM designation from the Appraisal Institute;

(5) a currently active professional designation by any other appraisal or assessing association approved by the Department; or

(6) (blank).

The candidate cannot file nominating papers or participate as a candidate unless a copy of the certificate of his or her qualifications from the Department is filed with the township clerk, board of election commissioners, or other appropriate authority as required by the Election Code. The candidate cannot be appointed to fill a vacancy until he or she has filed a copy of the certificate of his or her qualifications with the appointing authority.

(d) In Beginning December 1, 2000, in a township or multi-township assessment district with more than $10,000,000 and less than $25,000,000 of non-farm equalized assessed value and less than $1,000,000 in commercial and industrial equalized assessed value, no person who has previously been elected or appointed as township or multi-township assessor in any such township or multi-township assessment district is eligible to be appointed or file nomination papers or participate as a candidate in any caucus or primary or general election for the office of township or multi-township assessor, unless he or she possesses at least one of the qualifications listed in paragraphs (1) through (6) of subsection (c) of this Section. The candidate cannot file nominating papers or participate as a candidate unless a copy of the certificate of his or her qualifications from the Department is filed with the township clerk, board of election commissioners, or other appropriate authority as required by the Election Code. The candidate cannot be appointed as a township and multi-township assessor or to fill a vacancy until the candidate has filed a copy of the certificate of the candidate's qualifications from the Department with the appointing authority.

(e) If any person files nominating papers for candidacy for the office of township or multi-township assessor without also filing a copy of the certificate of his or her qualifications from the Department as required by this Section, the clerk of the township, the board of election commissioners, or other appropriate authority as required by the Election Code shall refuse to certify the name of the person as a candidate to the proper election officials.

If no candidate for election meets the above qualifications there shall be no election and the town board of trustees or multi-township board of trustees shall appoint or contract with a person under Section 2-60.

As used in this Section only, "non-farm equalized assessed value" means the total equalized assessed value in the township or multi-township assessment district as reported to the Department under Section 18-225 after removal of homestead exemptions, and after removal of the equalized assessed value reported as farm or minerals to the Department under Section 18-225.

For purposes of this Section only, "file nomination papers" also includes having nomination papers filed on behalf of the candidate by another person.

(Source: P.A. 101-467, eff. 8-23-19.)

(35 ILCS 200/2-50)

Sec. 2-50. Certification by Department. The Department shall, within 15 days after the effective date of this amendatory Act of 1995 and, thereafter, by February 1 of each year before the year of election or appointment of township or multi-township assessors, certify to each township or multi-township clerk and each county clerk a list showing all township and multi-township assessment districts with the pre-election or pre-appointment requirements for township or multi-township assessor under Section 2-45 for each township and each multi-township assessment district. If a new multi-township assessment district is established under Section 2-15 or a township is disconnected from a multi-township assessment district under Section 2-35, the Department shall, within 30 days after the required statutory notice, certify to the multi-township clerk and county clerk whether the assessor for the new multi-township assessment district is subject to the requirements of subsections (b), (c), or (d) of Section 2-45 of this Code.

(Source: P.A. 88-455; 89-441, eff. 6-1-96.)

(35 ILCS 200/2-55)

Sec. 2-55. Role as ex officio ex-officio deputy assessors. In all townships in counties of 3,000,000 or more, in which township assessors are elected or appointed, the township assessors shall be ex officio ex-officio deputy assessors to make the assessments in the townships wherein they are elected or appointed but those ex officio ex-officio deputy assessors shall be under the direction and control of the county assessor in the same manner as other deputy assessors, subject to the rules and regulations prescribed by the county assessor and the board of appeals. The compensation and expenses of the township assessors shall be determined and paid as provided in Sections 2-70, 2-75, 2-80, 4-10, 4-15 and 4-20. If in any township the ex officio ex-officio deputy assessor is not able, within the time allowed by law or set by rules and regulations prescribed by the county assessor and the board of appeals, to make the assessment in the township, any additional deputy assessor or deputy assessors required to make the assessment shall be residents and legal voters of the township and may be appointed by the county assessor. For failure to complete the assessment and return the assessment books within the time prescribed by law or set by the rules and regulations of the county assessor and board of appeals, any township assessor may be removed from office by the order of the county assessor. All clerks and deputies shall take and subscribe an oath of office to honestly and faithfully perform all the duties of their respective offices under the direction of the county assessor. The county assessor, the clerks and deputy assessors, may administer oaths authorized by law to be administered by assessors. The number and compensation of the clerks and the deputies (other than the ex officio ex-officio deputies) shall be determined annually by the county board and shall be paid from the county treasury.

(Source: P.A. 83-121; 88-455.)

(35 ILCS 200/2-60)

Sec. 2-60. Vacancies.

(a) When any township or multi-township assessment district fails to elect or appoint an assessor or when an assessor's office becomes vacant for any reason specified in Section 25-2 of the Election Code, the township or multi-township board of trustees shall fill the vacancy in townships or multi-township assessment districts by appointing a person qualified as required under Section 2-45 or as revised by the Department under Section 2-52. A person appointed to fill a vacancy under this Section must be a member of the same political party as the person vacating the office if the person vacating the office was a member of an established political party, as defined in Section 10-2 of the Election Code, that is still in existence at the time the appointment is made. The appointee shall establish his or her political party affiliation by his or her record of voting in party primary elections or by holding or having held an office in a political party organization before the appointment. If the appointee has not voted in a party primary election or is not holding or has not held an office in a political party organization before the appointment, then the appointee shall establish his or her political party affiliation by his or her record of participating in a political party's nomination or election caucus.

(b) In the alternative, a township or multi-township assessment district shall contract with a person qualified as required under Section 2-45 or as revised by the Department under Section 2-52 to do the assessing at a cost no greater than the maximum salary authorized for that township or multi-township assessment district under Section 2-70.

(Source: P.A. 89-342, eff. 1-1-96; 89-441, eff. 6-1-96; 90-748, eff. 8-14-98.)

(35 ILCS 200/2-70)

Sec. 2-70. Salary. Each multi-township board of trustees shall set the salary of its multi-township assessor at least 150 days before his or her election or appointment. Each township board of trustees shall set the salary of its township assessor at the same time it sets the compensation of its township supervisor.

(Source: P.A. 90-210, eff. 7-25-97.)