20 ILCS 2505/2505-815

(20 ILCS 2505/2505-815)

(Text of Section from P.A. 103-592)

Sec. 2505-815. County Official Compensation Task Force.

(a) The County Official Compensation Task Force is created to review the compensation of county-level officials as provided for in various State statutes and to make recommendations to the General Assembly on any appropriate changes to those statutes, including implementation dates.

(b) The members of the Task Force shall be as follows:

(1) the Director of Revenue or the Director's designee, who shall serve as the chair of the Task Force;

(2) two representatives from a statewide organization that represents chief county assessment officers, with one representative from a county with a 2020 population of fewer than 25,000 persons and one representative from a county with a 2020 population of 25,000 or more, to be appointed by the Director of Revenue;

(3) two representatives from a statewide organization that represents county auditors, with one representative from a county with a 2020 population of fewer than 25,000 persons and one representative from a county with a 2020 population of 25,000 or more, to be appointed by the Director of Revenue;

(4) two representatives from a statewide organization that represents county clerks and recorders, with one representative from a county with a 2020 population of fewer than 25,000 persons and one representative from a county with a 2020 population of 25,000 or more, to be appointed by the Director of Revenue;

(5) two representatives from a statewide organization that represents circuit clerks, with one representative from a county with a 2020 population of fewer than 25,000 persons and one representative from a county with a 2020 population of 25,000 or more, to be appointed by the Chief Justice of the Supreme Court;

(6) two representatives from a statewide organization that represents county treasurers, with one representative from a county with a 2020 population of fewer than 25,000 persons and one representative from a county with a 2020 population of 25,000 or more, to be appointed by the Director of Revenue;

(7) four representatives from a statewide organization that represents county board members, with 2 representatives from counties with a 2020 population of fewer than 25,000 persons and 2 representatives from counties with a 2020 population of 25,000 or more, to be appointed by the Governor; and

(8) four members from the General Assembly, with one member appointed by the President of the Senate, one member appointed by the Senate Minority Leader, one member appointed by the Speaker of the House of Representatives, and one member appointed by the House Minority Leader.

(c) The Department of Revenue shall provide administrative and other support to the Task Force.

(d) The Task Force's review shall include, but is not limited to, the following subjects:

(1) a review and comparison of current statutory provisions and requirements for compensation of county-level officials;

(2) the proportion of salary and related costs borne by State government compared to local government;

(3) job duties, education requirements, and other requirements of those serving as county-level officials; and

(4) current compensation levels for county-level officials as compared to comparable positions in non-governmental positions and comparable positions in other levels of government.

(e) On or before September 1, 2024, the Task Force members shall be appointed. On or before February 1, 2025, the Task Force shall prepare a status report that summarizes its work. The Task Force shall also prepare a comprehensive report either (i) on or before May 1, 2025 or (ii) on or before December 31, 2025, if all appointments to the Task Force are not made by September 1, 2024. The comprehensive report shall summarize the Task Force's findings and make recommendations on the implementation of changes to the compensation of chief county assessment officers, county auditors, county clerks and recorders, county coroners, county treasurers, and circuit clerks that will ensure compensation is competitive for recruitment and retention and will ensure parity exists among compensation levels within each profession, each county, and across the State.

(f) The Task Force is dissolved on January 1, 2026.

(Source: P.A. 103-592, eff. 6-7-24.)

(Text of Section from P.A. 103-1002)

(This Section may contain text from a Public Act with a delayed effective date)

(Section scheduled to be repealed on December 31, 2026)

Sec. 2505-815. Property tax system study. The Department, in consultation with the Department of Commerce and Economic Opportunity, shall conduct a study to evaluate the property tax system in the State and shall analyze any information collected in connection with that study. The Department may also examine whether the existing property tax levy, assessment, appeal, and collection process is reasonable and fair and may issue recommendations to improve that process. For purposes of conducting the study and analyzing the data required under this Section, the Department may determine the scope of the historical data necessary to complete the study, but in no event shall the scope or time period be less than the 10 most recent tax years for which the Department has complete data. The study shall include, but need not be limited to, the following:

(1) a comprehensive review of the classification system used by Cook County in assessing real property in Cook County compared with the rest of the State, including, but not limited to, a projection of the impact, if any, that the assessment of real property in Cook County would exhibit if the classification system were to be phased-out and transitioned to a uniform level of assessment, and the impact, if any, that the Cook County classification system has or has had on economic development or job creation in the county;

(2) a comprehensive review of State laws concerning the appeal of assessments at the local and State level and State laws concerning the collection of property taxes, including any issues that have resulted in delays in issuing property tax bills;

(3) a comprehensive review of statewide assessment processes, including a comparison of assessment process in Cook County and other counties and practices in other states that allow for standardized assessment processes;

(4) a comprehensive review of current property tax homestead exemptions, the impact of those exemptions, and the administration or application of those exemptions;

(5) an analysis of preferential assessments or incentives, including, but not limited to, the resultant economic impact from preferential assessments; and

(6) a review of the State's reliance on property taxes and the historical growth in property tax levies.

The Department may consult with Illinois institutions of higher education in conducting the study required under this Section. The Department may also consult with units of local government. To the extent practicable and where applicable, the Department may request relevant, publicly available property tax information from units of local government, including counties and municipalities, that is deemed necessary to complete the study required pursuant to this Section. Units of local government that are required to submit property tax information to the Department must do so in a reasonably expedient manner, to the extent possible, but in no event later than 60 days after the date upon which the Department requests that relevant information.

The Department may complete a preliminary report that may be made available for public inspection via electronic means prior to the publication of the final report under this Section. The Department shall complete and submit the final report under this Section to the Governor and the General Assembly by July 1, 2026. A copy of both the preliminary report, if made available by the Department, and the final report shall be made available to the public via electronic means. The Department may allow for the submission of public comments from individuals, organizations, or associations representing residential property owners, commercial property owners, units of local government, or labor unions in Illinois prior to finalizing the final report under this Section and after publication of the final report under this Section. If the Department allows for the submission of public comments, the Department shall publish via electronic means any and all materials submitted to the Department.

This Section is repealed on December 31, 2026.

(Source: P.A. 103-1002, eff. 1-1-25.)