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.


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A BILL FOR

 

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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
5Sections 2-5, 2-15, 2-20, 2-35, 2-45, 2-50, 2-55, 2-60, and
62-70 and by adding Section 2-3 as follows:
 
7    (35 ILCS 200/2-3 new)
8    Sec. 2-3. Election or appointment of township assessors.
9    (a) A township assessor or multi-township assessor shall
10be elected as provided in this Article unless the board of
11trustees of a township or, in the case of a multi-township
12assessor, the multi-township board of trustees adopts an
13ordinance or resolution requiring the township assessor to be
14appointed by the board.
15    (b) If a board of trustees has adopted an ordinance or
16resolution under subsection (a), the township assessor or
17multi-township assessor shall be appointed by the board upon
18the expiration of the township assessor's or multi-township
19assessor's elected term next following the adoption of the
20ordinance or resolution.
 
21    (35 ILCS 200/2-5)
22    Sec. 2-5. Multi-township assessors. Townships with less

 

 

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1than 1,000 inhabitants shall not elect or appoint assessors
2for each township but shall elect or appoint multi-township
3assessors.
4        (1) If 2 or more townships with less than 1,000
5    inhabitants are contiguous, one multi-township assessor
6    shall be elected or appointed to assess the property in as
7    many of the townships as are contiguous and whose combined
8    population is 1,000 or more inhabitants.
9        (2) If any township of less than 1,000 inhabitants is
10    not contiguous to another township of less than 1,000
11    inhabitants, one multi-township assessor shall be elected
12    or appointed to assess the property of that township and
13    any other township to which it is contiguous.
14(Source: P.A. 87-818; 88-455.)
 
15    (35 ILCS 200/2-15)
16    Sec. 2-15. Voluntary establishment of multi-township
17assessment districts. Any 2 or more contiguous townships in
18any one county, other than townships provided for in Sections
192-5 and 2-10, may by majority vote of each board of trustees of
20the townships, form a multi-township assessment district
21comprising those townships. This determination shall be made
22no later than October 1 of the year preceding the year in which
23township officials are elected or appointed. If one or more of
24those township assessor's offices is vacant, a determination
25to form a multi-township assessment district may still be made

 

 

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1at the time of that vacancy. The assessor or assessors
2remaining in office in one or more of the townships comprising
3the multi-township assessment district shall assume the duties
4of multi-township assessor until a successor is elected or
5appointed and qualified. If there is no township assessor
6remaining in office at the time, the board of trustees of the
7multi-township assessment district, as defined in Section
82-20, shall appoint a multi-township assessor for the
9unexpired terms of the former elected township assessors as
10provided in this Code.
11    The township boards of trustees shall notify the
12supervisor of assessments and the Department prior to December
131 of the year in which they have taken any action prescribed in
14this Section.
15(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
 
16    (35 ILCS 200/2-20)
17    Sec. 2-20. Township and Multi-Township Boards of Trustees;
18Elected Assessors. The township supervisors and clerks of
19townships comprising a multi-township assessment district, and
20the township board of trustees in townships that are not a part
21of a multi-township assessment jurisdiction, shall, ex
22officio, constitute a multi-township or township board of
23trustees for their respective assessment jurisdictions.
24    Each multi-township board of trustees shall organize and
25select one of its number as chairman, another as clerk and

 

 

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1another as treasurer. These officers shall serve a term of 2
2years or until their successors are elected, except no person
3shall be a member of a multi-township board of trustees after
4the expiration of his or her term as township supervisor or
5township clerk.
6    The powers and duties of a multi-township board of
7trustees or township board of trustees concerning property tax
8assessment administration shall be limited to the following:
9(1) levying taxes necessary to provide the funds required by
10the budget adopted for the township or multi-township assessor
11and certifying the levy to the county clerk, (2) determining
12and approving the budget of the assessor, (3) determining a
13salary for the assessor, and (4) setting the compensation of
14any assessor or temporarily appointed because the assessor is
15physically incapacitated, according to Section 60-5 of the
16Township Code. The levy shall not be included within any
17statutory limitation of rate or amount for other township
18purposes, but shall be in addition to that rate or amount. The
19board shall have no power to approve or disapprove personnel
20of the multi-township or township assessor. The treasurer of
21the multi-township board of trustees shall have the duties and
22responsibilities of the township supervisor in relation to the
23township assessor in the maintenance and disbursement of funds
24of the multi-township assessor.
25    The changes made in this Section by Public Act 82-554 do
26not apply to any township in a county with more than 3,000,000

 

 

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1inhabitants.
2(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
 
3    (35 ILCS 200/2-35)
4    Sec. 2-35. Disconnection petition.
5    (a) A township with 1,000 or more inhabitants according to
6the last preceding special Federal Census may be disconnected
7from a multi-township district under this Section if: (1) the
8township had less than 1,000 inhabitants preceding the date on
9which the township was included within a multi-township
10district under Section 2-5 and 2-10; or (2) the township was
11included within a multi-township district created under
12Section 2-15.
13    (b) If a petition for the disconnection from a
14multi-township assessment district of a township described in
15subsection (a) is signed by 10% of the registered voters of the
16township and is filed with the clerk of the township no later
17than August 1 of the year preceding the year in which the
18multi-township assessor is to be elected or appointed, the
19clerk shall promptly forward the petition to the township
20board of trustees. The township board of trustees shall adopt
21or reject the petition within 60 days after receiving it. If
22the board adopts the petition, the township shall be
23disconnected from the multi-township district, effective upon
24the expiration of the term of office of the incumbent
25multi-township assessor.

 

 

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1    (c) After the disconnection of a township under this
2Section, the multi-township district shall continue to exist.
3If only one township remains in the district after the
4disconnection or if the combined population of the remaining
5townships is less than 1,000 inhabitants, the disconnection
6shall not be allowed.
7(Source: P.A. 84-1051; 88-455.)
 
8    (35 ILCS 200/2-45)
9    Sec. 2-45. Selection and eligibility of township and
10multi-township assessors.
11    (a) In all counties under township organization, township
12or multi-township assessors shall be qualified as required by
13subsections (b) through (d) of this Section and shall be
14elected or appointed as provided in this Code. Township or
15multi-township assessors shall enter upon their duties on
16January 1 following their election or appointment, and perform
17the duties of the office for 4 years.
18    (b) In Beginning December 1, 1996, in any township or
19multi-township assessment district not subject to the
20requirements of subsections (c) or (d) of this Section, no
21person is eligible to be appointed, to file nomination papers
22or participate as a candidate in any caucus or primary or
23general election for, or to be appointed to fill vacancies in,
24the office of township or multi-township assessor, unless he
25or she (i) has successfully completed an introductory course

 

 

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1in assessment practices that is approved by the Department; or
2(ii) possesses at least one of the qualifications listed in
3paragraphs (1) through (6) of subsection (c) of this Section.
4The candidate cannot file nominating papers or participate as
5a candidate unless a copy of the certificate of his or her
6qualifications from the Department is filed with the township
7clerk, board of election commissioners, or other appropriate
8authority as required by the Election Code. The candidate
9cannot be appointed as a township and multi-township assessor
10or to fill a vacancy until he or she has filed a copy of the
11certificate of his or her qualifications from the Department
12with the appointing authority.
13    (c) In Beginning December 1, 1996, in a township or
14multi-township assessment district with $25,000,000 or more of
15non-farm equalized assessed value or $1,000,000 or more in
16commercial and industrial equalized assessed value, no person
17is eligible to be appointed, to file nomination papers or
18participate as a candidate in any caucus or primary or general
19election for, or to be appointed to fill vacancies in, the
20office of township or multi-township assessor, unless he or
21she possesses at least one of the qualifications listed in
22paragraphs (1) through (6) of this subsection (c).
23        (1) a currently active Certified Illinois Assessing
24    Officer designation from the Illinois Property Assessment
25    Institute;
26        (2) (blank);

 

 

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1        (3) a currently active AAS, CAE, or MAS designation
2    from the International Association of Assessing Officers;
3        (4) a currently active MAI, SREA, SRPA, SRA, or RM
4    designation from the Appraisal Institute;
5        (5) a currently active professional designation by any
6    other appraisal or assessing association approved by the
7    Department; or
8        (6) (blank).
9    The candidate cannot file nominating papers or participate
10as a candidate unless a copy of the certificate of his or her
11qualifications from the Department is filed with the township
12clerk, board of election commissioners, or other appropriate
13authority as required by the Election Code. The candidate
14cannot be appointed to fill a vacancy until he or she has filed
15a copy of the certificate of his or her qualifications with the
16appointing authority.
17    (d) In Beginning December 1, 2000, in a township or
18multi-township assessment district with more than $10,000,000
19and less than $25,000,000 of non-farm equalized assessed value
20and less than $1,000,000 in commercial and industrial
21equalized assessed value, no person who has previously been
22elected or appointed as township or multi-township assessor in
23any such township or multi-township assessment district is
24eligible to be appointed or file nomination papers or
25participate as a candidate in any caucus or primary or general
26election for the office of township or multi-township

 

 

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1assessor, unless he or she possesses at least one of the
2qualifications listed in paragraphs (1) through (6) of
3subsection (c) of this Section. The candidate cannot file
4nominating papers or participate as a candidate unless a copy
5of the certificate of his or her qualifications from the
6Department is filed with the township clerk, board of election
7commissioners, or other appropriate authority as required by
8the Election Code. The candidate cannot be appointed as a
9township and multi-township assessor or to fill a vacancy
10until the candidate has filed a copy of the certificate of the
11candidate's qualifications from the Department with the
12appointing authority.
13    (e) If any person files nominating papers for candidacy
14for the office of township or multi-township assessor without
15also filing a copy of the certificate of his or her
16qualifications from the Department as required by this
17Section, the clerk of the township, the board of election
18commissioners, or other appropriate authority as required by
19the Election Code shall refuse to certify the name of the
20person as a candidate to the proper election officials.
21    If no candidate for election meets the above
22qualifications there shall be no election and the town board
23of trustees or multi-township board of trustees shall appoint
24or contract with a person under Section 2-60.
25    As used in this Section only, "non-farm equalized assessed
26value" means the total equalized assessed value in the

 

 

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1township or multi-township assessment district as reported to
2the Department under Section 18-225 after removal of homestead
3exemptions, and after removal of the equalized assessed value
4reported as farm or minerals to the Department under Section
518-225.
6    For purposes of this Section only, "file nomination
7papers" also includes having nomination papers filed on behalf
8of the candidate by another person.
9(Source: P.A. 101-467, eff. 8-23-19.)
 
10    (35 ILCS 200/2-50)
11    Sec. 2-50. Certification by Department. The Department
12shall, within 15 days after the effective date of this
13amendatory Act of 1995 and, thereafter, by February 1 of each
14year before the year of election or appointment of township or
15multi-township assessors, certify to each township or
16multi-township clerk and each county clerk a list showing all
17township and multi-township assessment districts with the
18pre-election or pre-appointment requirements for township or
19multi-township assessor under Section 2-45 for each township
20and each multi-township assessment district. If a new
21multi-township assessment district is established under
22Section 2-15 or a township is disconnected from a
23multi-township assessment district under Section 2-35, the
24Department shall, within 30 days after the required statutory
25notice, certify to the multi-township clerk and county clerk

 

 

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1whether the assessor for the new multi-township assessment
2district is subject to the requirements of subsections (b),
3(c), or (d) of Section 2-45 of this Code.
4(Source: P.A. 88-455; 89-441, eff. 6-1-96.)
 
5    (35 ILCS 200/2-55)
6    Sec. 2-55. Role as ex officio ex-officio deputy assessors.
7In all townships in counties of 3,000,000 or more, in which
8township assessors are elected or appointed, the township
9assessors shall be ex officio ex-officio deputy assessors to
10make the assessments in the townships wherein they are elected
11or appointed but those ex officio ex-officio deputy assessors
12shall be under the direction and control of the county
13assessor in the same manner as other deputy assessors, subject
14to the rules and regulations prescribed by the county assessor
15and the board of appeals. The compensation and expenses of the
16township assessors shall be determined and paid as provided in
17Sections 2-70, 2-75, 2-80, 4-10, 4-15 and 4-20. If in any
18township the ex officio ex-officio deputy assessor is not
19able, within the time allowed by law or set by rules and
20regulations prescribed by the county assessor and the board of
21appeals, to make the assessment in the township, any
22additional deputy assessor or deputy assessors required to
23make the assessment shall be residents and legal voters of the
24township and may be appointed by the county assessor. For
25failure to complete the assessment and return the assessment

 

 

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1books within the time prescribed by law or set by the rules and
2regulations of the county assessor and board of appeals, any
3township assessor may be removed from office by the order of
4the county assessor. All clerks and deputies shall take and
5subscribe an oath of office to honestly and faithfully perform
6all the duties of their respective offices under the direction
7of the county assessor. The county assessor, the clerks and
8deputy assessors, may administer oaths authorized by law to be
9administered by assessors. The number and compensation of the
10clerks and the deputies (other than the ex officio ex-officio
11deputies) shall be determined annually by the county board and
12shall be paid from the county treasury.
13(Source: P.A. 83-121; 88-455.)
 
14    (35 ILCS 200/2-60)
15    Sec. 2-60. Vacancies.
16    (a) When any township or multi-township assessment
17district fails to elect or appoint an assessor or when an
18assessor's office becomes vacant for any reason specified in
19Section 25-2 of the Election Code, the township or
20multi-township board of trustees shall fill the vacancy in
21townships or multi-township assessment districts by appointing
22a person qualified as required under Section 2-45 or as
23revised by the Department under Section 2-52. A person
24appointed to fill a vacancy under this Section must be a member
25of the same political party as the person vacating the office

 

 

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1if the person vacating the office was a member of an
2established political party, as defined in Section 10-2 of the
3Election Code, that is still in existence at the time the
4appointment is made. The appointee shall establish his or her
5political party affiliation by his or her record of voting in
6party primary elections or by holding or having held an office
7in a political party organization before the appointment. If
8the appointee has not voted in a party primary election or is
9not holding or has not held an office in a political party
10organization before the appointment, then the appointee shall
11establish his or her political party affiliation by his or her
12record of participating in a political party's nomination or
13election caucus.
14    (b) In the alternative, a township or multi-township
15assessment district shall contract with a person qualified as
16required under Section 2-45 or as revised by the Department
17under Section 2-52 to do the assessing at a cost no greater
18than the maximum salary authorized for that township or
19multi-township assessment district under Section 2-70.
20(Source: P.A. 89-342, eff. 1-1-96; 89-441, eff. 6-1-96;
2190-748, eff. 8-14-98.)
 
22    (35 ILCS 200/2-70)
23    Sec. 2-70. Salary. Each multi-township board of trustees
24shall set the salary of its multi-township assessor at least
25150 days before his or her election or appointment. Each

 

 

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1township board of trustees shall set the salary of its
2township assessor at the same time it sets the compensation of
3its township supervisor.
4(Source: P.A. 90-210, eff. 7-25-97.)