Full Text of SB2752 103rd General Assembly
SB2752 103RD GENERAL ASSEMBLY | | | 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, | 3 | | represented in the General Assembly: | 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 2-5, 2-15, 2-20, 2-35, 2-45, 2-50, 2-55, 2-60, and | 6 | | 2-70 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 | 10 | | be elected as provided in this Article unless the board of | 11 | | trustees of a township or, in the case of a multi-township | 12 | | assessor, the multi-township board of trustees adopts an | 13 | | ordinance or resolution requiring the township assessor to be | 14 | | appointed by the board. | 15 | | (b) If a board of trustees has adopted an ordinance or | 16 | | resolution under subsection (a), the township assessor or | 17 | | multi-township assessor shall be appointed by the board upon | 18 | | the expiration of the township assessor's or multi-township | 19 | | assessor's elected term next following the adoption of the | 20 | | ordinance or resolution. | 21 | | (35 ILCS 200/2-5) | 22 | | Sec. 2-5. Multi-township assessors. Townships with less |
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| 1 | | than 1,000 inhabitants shall not elect or appoint assessors | 2 | | for each township but shall elect or appoint multi-township | 3 | | assessors. | 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 | 17 | | assessment districts. Any 2 or more contiguous townships in | 18 | | any one county, other than townships provided for in Sections | 19 | | 2-5 and 2-10, may by majority vote of each board of trustees of | 20 | | the townships, form a multi-township assessment district | 21 | | comprising those townships. This determination shall be made | 22 | | no later than October 1 of the year preceding the year in which | 23 | | township officials are elected or appointed . If one or more of | 24 | | those township assessor's offices is vacant, a determination | 25 | | to form a multi-township assessment district may still be made |
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| 1 | | at the time of that vacancy. The assessor or assessors | 2 | | remaining in office in one or more of the townships comprising | 3 | | the multi-township assessment district shall assume the duties | 4 | | of multi-township assessor until a successor is elected or | 5 | | appointed and qualified. If there is no township assessor | 6 | | remaining in office at the time, the board of trustees of the | 7 | | multi-township assessment district, as defined in Section | 8 | | 2-20, shall appoint a multi-township assessor for the | 9 | | unexpired terms of the former elected township assessors as | 10 | | provided in this Code. | 11 | | The township boards of trustees shall notify the | 12 | | supervisor of assessments and the Department prior to December | 13 | | 1 of the year in which they have taken any action prescribed in | 14 | | this 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 ; | 18 | | Elected Assessors . The township supervisors and clerks of | 19 | | townships comprising a multi-township assessment district, and | 20 | | the township board of trustees in townships that are not a part | 21 | | of a multi-township assessment jurisdiction, shall, ex | 22 | | officio, constitute a multi-township or township board of | 23 | | trustees for their respective assessment jurisdictions. | 24 | | Each multi-township board of trustees shall organize and | 25 | | select one of its number as chairman, another as clerk and |
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| 1 | | another as treasurer. These officers shall serve a term of 2 | 2 | | years or until their successors are elected, except no person | 3 | | shall be a member of a multi-township board of trustees after | 4 | | the expiration of his or her term as township supervisor or | 5 | | township clerk. | 6 | | The powers and duties of a multi-township board of | 7 | | trustees or township board of trustees concerning property tax | 8 | | assessment administration shall be limited to the following: | 9 | | (1) levying taxes necessary to provide the funds required by | 10 | | the budget adopted for the township or multi-township assessor | 11 | | and certifying the levy to the county clerk, (2) determining | 12 | | and approving the budget of the assessor, (3) determining a | 13 | | salary for the assessor, and (4) setting the compensation of | 14 | | any assessor or temporarily appointed because the assessor is | 15 | | physically incapacitated, according to Section 60-5 of the | 16 | | Township Code. The levy shall not be included within any | 17 | | statutory limitation of rate or amount for other township | 18 | | purposes, but shall be in addition to that rate or amount. The | 19 | | board shall have no power to approve or disapprove personnel | 20 | | of the multi-township or township assessor. The treasurer of | 21 | | the multi-township board of trustees shall have the duties and | 22 | | responsibilities of the township supervisor in relation to the | 23 | | township assessor in the maintenance and disbursement of funds | 24 | | of the multi-township assessor. | 25 | | The changes made in this Section by Public Act 82-554 do | 26 | | not apply to any township in a county with more than 3,000,000 |
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| 1 | | inhabitants. | 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 | 6 | | the last preceding special Federal Census may be disconnected | 7 | | from a multi-township district under this Section if: (1) the | 8 | | township had less than 1,000 inhabitants preceding the date on | 9 | | which the township was included within a multi-township | 10 | | district under Section 2-5 and 2-10; or (2) the township was | 11 | | included within a multi-township district created under | 12 | | Section 2-15. | 13 | | (b) If a petition for the disconnection from a | 14 | | multi-township assessment district of a township described in | 15 | | subsection (a) is signed by 10% of the registered voters of the | 16 | | township and is filed with the clerk of the township no later | 17 | | than August 1 of the year preceding the year in which the | 18 | | multi-township assessor is to be elected or appointed , the | 19 | | clerk shall promptly forward the petition to the township | 20 | | board of trustees. The township board of trustees shall adopt | 21 | | or reject the petition within 60 days after receiving it. If | 22 | | the board adopts the petition, the township shall be | 23 | | disconnected from the multi-township district, effective upon | 24 | | the expiration of the term of office of the incumbent | 25 | | multi-township assessor. |
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| 1 | | (c) After the disconnection of a township under this | 2 | | Section, the multi-township district shall continue to exist. | 3 | | If only one township remains in the district after the | 4 | | disconnection or if the combined population of the remaining | 5 | | townships is less than 1,000 inhabitants, the disconnection | 6 | | shall 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 | 10 | | multi-township assessors. | 11 | | (a) In all counties under township organization, township | 12 | | or multi-township assessors shall be qualified as required by | 13 | | subsections (b) through (d) of this Section and shall be | 14 | | elected or appointed as provided in this Code. Township or | 15 | | multi-township assessors shall enter upon their duties on | 16 | | January 1 following their election or appointment , and perform | 17 | | the duties of the office for 4 years. | 18 | | (b) In Beginning December 1, 1996, in any township or | 19 | | multi-township assessment district not subject to the | 20 | | requirements of subsections (c) or (d) of this Section, no | 21 | | person is eligible to be appointed, to file nomination papers | 22 | | or participate as a candidate in any caucus or primary or | 23 | | general election for, or to be appointed to fill vacancies in , | 24 | | the office of township or multi-township assessor , unless he | 25 | | or she (i) has successfully completed an introductory course |
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| 1 | | in assessment practices that is approved by the Department; or | 2 | | (ii) possesses at least one of the qualifications listed in | 3 | | paragraphs (1) through (6) of subsection (c) of this Section. | 4 | | The candidate cannot file nominating papers or participate as | 5 | | a candidate unless a copy of the certificate of his or her | 6 | | qualifications from the Department is filed with the township | 7 | | clerk, board of election commissioners, or other appropriate | 8 | | authority as required by the Election Code. The candidate | 9 | | cannot be appointed as a township and multi-township assessor | 10 | | or to fill a vacancy until he or she has filed a copy of the | 11 | | certificate of his or her qualifications from the Department | 12 | | with the appointing authority. | 13 | | (c) In Beginning December 1, 1996, in a township or | 14 | | multi-township assessment district with $25,000,000 or more of | 15 | | non-farm equalized assessed value or $1,000,000 or more in | 16 | | commercial and industrial equalized assessed value, no person | 17 | | is eligible to be appointed, to file nomination papers or | 18 | | participate as a candidate in any caucus or primary or general | 19 | | election for, or to be appointed to fill vacancies in , the | 20 | | office of township or multi-township assessor , unless he or | 21 | | she possesses at least one of the qualifications listed in | 22 | | paragraphs (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 | 10 | | as a candidate unless a copy of the certificate of his or her | 11 | | qualifications from the Department is filed with the township | 12 | | clerk, board of election commissioners, or other appropriate | 13 | | authority as required by the Election Code. The candidate | 14 | | cannot be appointed to fill a vacancy until he or she has filed | 15 | | a copy of the certificate of his or her qualifications with the | 16 | | appointing authority. | 17 | | (d) In Beginning December 1, 2000, in a township or | 18 | | multi-township assessment district with more than $10,000,000 | 19 | | and less than $25,000,000 of non-farm equalized assessed value | 20 | | and less than $1,000,000 in commercial and industrial | 21 | | equalized assessed value, no person who has previously been | 22 | | elected or appointed as township or multi-township assessor in | 23 | | any such township or multi-township assessment district is | 24 | | eligible to be appointed or file nomination papers or | 25 | | participate as a candidate in any caucus or primary or general | 26 | | election for the office of township or multi-township |
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| 1 | | assessor , unless he or she possesses at least one of the | 2 | | qualifications listed in paragraphs (1) through (6) of | 3 | | subsection (c) of this Section. The candidate cannot file | 4 | | nominating papers or participate as a candidate unless a copy | 5 | | of the certificate of his or her qualifications from the | 6 | | Department is filed with the township clerk, board of election | 7 | | commissioners, or other appropriate authority as required by | 8 | | the Election Code. The candidate cannot be appointed as a | 9 | | township and multi-township assessor or to fill a vacancy | 10 | | until the candidate has filed a copy of the certificate of the | 11 | | candidate's qualifications from the Department with the | 12 | | appointing authority. | 13 | | (e) If any person files nominating papers for candidacy | 14 | | for the office of township or multi-township assessor without | 15 | | also filing a copy of the certificate of his or her | 16 | | qualifications from the Department as required by this | 17 | | Section, the clerk of the township, the board of election | 18 | | commissioners, or other appropriate authority as required by | 19 | | the Election Code shall refuse to certify the name of the | 20 | | person as a candidate to the proper election officials. | 21 | | If no candidate for election meets the above | 22 | | qualifications there shall be no election and the town board | 23 | | of trustees or multi-township board of trustees shall appoint | 24 | | or contract with a person under Section 2-60. | 25 | | As used in this Section only, "non-farm equalized assessed | 26 | | value" means the total equalized assessed value in the |
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| 1 | | township or multi-township assessment district as reported to | 2 | | the Department under Section 18-225 after removal of homestead | 3 | | exemptions, and after removal of the equalized assessed value | 4 | | reported as farm or minerals to the Department under Section | 5 | | 18-225. | 6 | | For purposes of this Section only, "file nomination | 7 | | papers" also includes having nomination papers filed on behalf | 8 | | of 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 | 12 | | shall, within 15 days after the effective date of this | 13 | | amendatory Act of 1995 and, thereafter, by February 1 of each | 14 | | year before the year of election or appointment of township or | 15 | | multi-township assessors, certify to each township or | 16 | | multi-township clerk and each county clerk a list showing all | 17 | | township and multi-township assessment districts with the | 18 | | pre-election or pre-appointment requirements for township or | 19 | | multi-township assessor under Section 2-45 for each township | 20 | | and each multi-township assessment district. If a new | 21 | | multi-township assessment district is established under | 22 | | Section 2-15 or a township is disconnected from a | 23 | | multi-township assessment district under Section 2-35, the | 24 | | Department shall, within 30 days after the required statutory | 25 | | notice, certify to the multi-township clerk and county clerk |
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| 1 | | whether the assessor for the new multi-township assessment | 2 | | district 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. | 7 | | In all townships in counties of 3,000,000 or more, in which | 8 | | township assessors are elected or appointed , the township | 9 | | assessors shall be ex officio ex-officio deputy assessors to | 10 | | make the assessments in the townships wherein they are elected | 11 | | or appointed but those ex officio ex-officio deputy assessors | 12 | | shall be under the direction and control of the county | 13 | | assessor in the same manner as other deputy assessors, subject | 14 | | to the rules and regulations prescribed by the county assessor | 15 | | and the board of appeals. The compensation and expenses of the | 16 | | township assessors shall be determined and paid as provided in | 17 | | Sections 2-70, 2-75, 2-80, 4-10, 4-15 and 4-20. If in any | 18 | | township the ex officio ex-officio deputy assessor is not | 19 | | able, within the time allowed by law or set by rules and | 20 | | regulations prescribed by the county assessor and the board of | 21 | | appeals, to make the assessment in the township, any | 22 | | additional deputy assessor or deputy assessors required to | 23 | | make the assessment shall be residents and legal voters of the | 24 | | township and may be appointed by the county assessor. For | 25 | | failure to complete the assessment and return the assessment |
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| 1 | | books within the time prescribed by law or set by the rules and | 2 | | regulations of the county assessor and board of appeals, any | 3 | | township assessor may be removed from office by the order of | 4 | | the county assessor. All clerks and deputies shall take and | 5 | | subscribe an oath of office to honestly and faithfully perform | 6 | | all the duties of their respective offices under the direction | 7 | | of the county assessor. The county assessor, the clerks and | 8 | | deputy assessors, may administer oaths authorized by law to be | 9 | | administered by assessors. The number and compensation of the | 10 | | clerks and the deputies (other than the ex officio ex-officio | 11 | | deputies) shall be determined annually by the county board and | 12 | | shall 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 | 17 | | district fails to elect or appoint an assessor or when an | 18 | | assessor's office becomes vacant for any reason specified in | 19 | | Section 25-2 of the Election Code, the township or | 20 | | multi-township board of trustees shall fill the vacancy in | 21 | | townships or multi-township assessment districts by appointing | 22 | | a person qualified as required under Section 2-45 or as | 23 | | revised by the Department under Section 2-52. A person | 24 | | appointed to fill a vacancy under this Section must be a member | 25 | | of the same political party as the person vacating the office |
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| 1 | | if the person vacating the office was a member of an | 2 | | established political party, as defined in Section 10-2 of the | 3 | | Election Code, that is still in existence at the time the | 4 | | appointment is made. The appointee shall establish his or her | 5 | | political party affiliation by his or her record of voting in | 6 | | party primary elections or by holding or having held an office | 7 | | in a political party organization before the appointment. If | 8 | | the appointee has not voted in a party primary election or is | 9 | | not holding or has not held an office in a political party | 10 | | organization before the appointment, then the appointee shall | 11 | | establish his or her political party affiliation by his or her | 12 | | record of participating in a political party's nomination or | 13 | | election caucus. | 14 | | (b) In the alternative, a township or multi-township | 15 | | assessment district shall contract with a person qualified as | 16 | | required under Section 2-45 or as revised by the Department | 17 | | under Section 2-52 to do the assessing at a cost no greater | 18 | | than the maximum salary authorized for that township or | 19 | | multi-township assessment district under Section 2-70. | 20 | | (Source: P.A. 89-342, eff. 1-1-96; 89-441, eff. 6-1-96; | 21 | | 90-748, eff. 8-14-98.) | 22 | | (35 ILCS 200/2-70) | 23 | | Sec. 2-70. Salary. Each multi-township board of trustees | 24 | | shall set the salary of its multi-township assessor at least | 25 | | 150 days before his or her election or appointment . Each |
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| 1 | | township board of trustees shall set the salary of its | 2 | | township assessor at the same time it sets the compensation of | 3 | | its township supervisor. | 4 | | (Source: P.A. 90-210, eff. 7-25-97.) |
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