Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 3
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 3 heading)
County Assessment Officials
35 ILCS 200/3-5
(35 ILCS 200/3-5)
Supervisor of assessments.
In counties with less than 3,000,000
inhabitants and in which no county assessor has been elected under Section
3-45, there shall be a county supervisor of assessments, either appointed as
provided in this Section, or elected.
In counties with less than 3,000,000 inhabitants and not having an elected
county assessor or an elected supervisor of assessments, the office of
supervisor of assessments shall be filled by appointment by the presiding
officer of the county board with the advice and consent of the county board.
To be eligible for appointment or to be eligible to file nomination
papers or participate as a candidate in any primary or general election
for, or be elected to, the office of supervisor of assessments, or to enter
upon the duties of the office, a person must possess one of the following
qualifications as certified by the Department to the county clerk:
(1) A currently active Certified Illinois Assessing
Officer designation from the Illinois Property Assessment Institute.
(2) A currently active AAS, CAE, or MAS designation
from the International Association of Assessing Officers.
(3) A currently active MAI, SREA, SRPA, SRA, or RM
designation from the Appraisal Institute.
In addition, a person must have had at least 2 years' experience in the field
of property sales, assessments, finance or appraisals and must have passed an
examination conducted by the Department to determine his or her competence to
hold the office. The examination may be conducted by the Department at a
convenient location in the county or region. Notice of the time and place
shall be given by publication in a newspaper of general circulation in the
counties, at least one week prior to the exam. The Department shall certify to
the county board a list of the names and scores of persons who pass the
examination. The Department may provide by rule the maximum time that the name
of a person who has passed the examination will be included on a list of
persons eligible for appointment or election. The term of office shall be 4
years from the date of appointment and until a successor is appointed and
qualified, or a successor is elected and qualified under Section 3-52.
(Source: P.A. 101-150, eff. 7-26-19; 101-467, eff. 8-23-19; 102-558, eff. 8-20-21.)
35 ILCS 200/3-10
(35 ILCS 200/3-10)
Dismissal of supervisor of assessments; Vacancies.
board, by a vote of 2/3 of its members, may dismiss a supervisor of assessments
before the expiration of his or her term for misfeasance, malfeasance or
nonfeasance in the performance of the duties of the office. Whenever the county
board dismisses a supervisor of assessments, it shall specify its reasons in
writing. The dismissed supervisor may, within 21 days after receipt of the
statement of reasons for dismissal, request a hearing before the county board.
The county board shall conduct a hearing within 30 days of a timely request,
and may reverse the dismissal by a vote of a majority of the members present.
Vacancies shall be filed by appointment for a full term. In the event of a
vacancy, the county board may appoint an acting supervisor of assessments, but
an acting supervisor may serve for no more than 60 days until a qualified
person is appointed to fill the remainder of the term.
(Source: P.A. 86-905; 88-455.)
35 ILCS 200/3-15
(35 ILCS 200/3-15)
Service in more than one county.
Any 2 or more counties
may, with Department approval, appoint or elect the same person as county
supervisor of assessments for each of such counties and may by agreement
provide for the appropriate share of the salary and expenses of the official.
In any case where a supervisor of assessments is shared, the aggregate
population of the 2 or more counties shall be considered as the population when
determining the compensation of the official under Section 3-40. If a county
board desires to appoint as county supervisor of assessments of that county a
person who is the appointed or elected supervisor of assessments of another
county, the person shall not be required to take the examination given by the
Department and shall not be required to accept the appointment.
(Source: P.A. 86-905; 88-455.)
35 ILCS 200/3-20
(35 ILCS 200/3-20)
Reimbursement when serving more than 1 county.
When 2 or more
counties have, with Department approval, elected or appointed the same person
as county supervisor of assessments, subject to appropriation, the Department shall pay out of the Personal Property Tax Replacement Fund to the counties a
total of $5,000 per year to be applied toward the person's salary. The
Department shall apportion the $5,000 among such counties in proportion to each
county's share of the salary.
The amount payable under this Section is in addition to the 50%
reimbursement provided for in Section 3-40, but in no event shall
the total paid under this Section and the reimbursement under
Section 3-40 exceed the compensation of the supervisor of assessments.
(Source: P.A. 97-72, eff. 7-1-11.)
35 ILCS 200/3-25
(35 ILCS 200/3-25)
Reappointment or reelection.
Reappointment or reelection
of an incumbent supervisor of assessments may be made without examination. If
the presiding officer of the county board does not intend to reappoint an
incumbent, he or she shall notify the incumbent not more than 120 nor less than
90 days before the expiration of his or her term. Upon request of the
incumbent, the county board shall grant a public hearing as to why the
incumbent will not be reappointed.
(Source: P.A. 86-905; 88-455.)
35 ILCS 200/3-30
(35 ILCS 200/3-30)
Supervisor of assessments as clerk of the board of review.
Each supervisor of assessments shall serve as clerk of the
county board of review and shall be present at all hearings held by the board.
He or she shall not receive additional compensation for that service.
(Source: P.A. 86-482; 86-1475; 88-455.)
35 ILCS 200/3-35
(35 ILCS 200/3-35)
Except as provided below, any person
appointed under Section 3-5 shall hold no other lucrative public office or
public employment. In counties with less than 100,000 inhabitants, he or she
may hold public employment if the duties are not incompatible with his or her
duties as supervisor of assessments as assigned by the county board. The
duties of a person administering a county zoning ordinance shall not be
considered incompatible with the duties of a supervisor of assessments.
(Source: P.A. 86-482; 86-1475; 88-455.)
35 ILCS 200/3-40
(35 ILCS 200/3-40)
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
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
(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.
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 50% of the amount of salary the county paid to
the officer for the preceding month.
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.)
35 ILCS 200/3-45
(35 ILCS 200/3-45)
Election of county assessor; counties of less than 3,000,000.
In counties having an elected board of review under Section 6-35, a county
assessor shall be elected. To be
eligible to file nomination papers or participate as a candidate in any
primary or general election for, or be elected to, the office of county
assessor, or to enter upon the duties of the office, a person must possess one
of the following qualifications as certified by the individual to the county
(1) a Certified Illinois Assessing Officer
certificate from the Illinois Property Assessment Institute; or
(2) a Certified Assessment Evaluator designation from
the International Association of Assessing Officers.
In addition, a person must have
at least 2 years experience in the field of property sales, assessments,
finance, or appraisals.
The county clerk must determine if candidates for assessor have
qualified under this Code prior to certification of their nominating
petitions. The election of the county assessor shall be at the same time and in
the same manner as other county officials are elected under the general
election law. The county assessor shall hold office for a 4 year term and until
a successor is elected and qualified. Vacancies shall be filled in
the same manner as are vacancies in other county elective offices.
(Source: P.A. 92-235, eff. 8-2-01.)
35 ILCS 200/3-50
(35 ILCS 200/3-50)
Election of county assessors - Counties of 3,000,000 or more.
In all counties with 3,000,000 or more inhabitants, the office of county
assessor, heretofore created and established, is hereby continued.
The county assessor shall be elected as provided in the general election law,
at the general election in 1994 and every fourth year thereafter to hold office
for a term of 4 years from the first Monday of December, and until a successor
is elected and qualified. Any vacancy in office shall be filled by
appointment as provided in the general election law, until the next regular
election of county officers when a successor shall be elected for the
unexpired term or for the full term as the case may require. The county
assessor shall take the oath and give the bond herein required of other
assessors and of supervisors of assessments and shall receive such compensation
payable from the county treasury in an amount set by the county board. The
amount so set shall not be changed during the term for which he or she is
elected or appointed. The county assessor shall also have a suitable office to
be provided by the county board.
(Source: P.A. 83-121; 88-455.)
35 ILCS 200/3-52
(35 ILCS 200/3-52)
Election or appointment of county assessors or county supervisors of assessments.
(a) In counties with less than 3,000,000 inhabitants, the county may change the manner in which it selects its county assessor or county supervisor of assessments upon:
(1) adoption of an ordinance by the county board or
county board of commissioners requiring the county assessor or county supervisor of assessments to be elected or appointed, as applicable; or
(2) the filing of a petition with the county board or
the county board of commissioners, subject to the petition requirements of Section 28-3 of the Election Code and signed by 2% of the registered voters of the county, requiring the county assessor or county supervisor of assessments to be elected or appointed, as applicable.
(b) If an ordinance is adopted or a petition is filed meeting the requirements of subsection (a), then the county clerk shall certify the proposition to the appropriate election authorities, who shall submit a referendum, subject to the requirements of Section 16-7 of the Election Code, to be placed on the ballot at the next following general election in substantially the following form:
Shall the (county assessor or county supervisor of
assessments, as applicable) be (elected rather than appointed or appointed rather than elected, as applicable)?
The votes shall be recorded as "Yes" or "No". The referendum is approved when a majority of the votes cast on the referendum approve the referendum.
(c) After the approval of a referendum under subsection (b):
(1) if voters approve the referendum to make the
county assessor or county supervisor of assessments position elected rather than appointed, then the county assessor or county supervisor of assessments shall be elected at the general election next following the approval of the referendum and at the general election every 4 years thereafter; the elected county assessor or county supervisor of assessments shall serve until a successor is elected and qualified; the term of any appointed county assessor or county supervisor of assessments serving at the time of the approval of the referendum shall end when a successor is elected and qualified; and
(2) if the voters approve a referendum to make the
county assessor or county supervisor of assessments position appointed rather than elected, then, at the conclusion of the term of the elected county assessor or county supervisor of assessments serving at the time of the approval of the referendum, the county assessor or county supervisor of assessments shall be appointed by the county board or county board of commissioners to a 4-year term and shall serve until a successor is appointed and qualified.
(Source: P.A. 101-150, eff. 7-26-19.)
35 ILCS 200/3-55
(35 ILCS 200/3-55)
Staffing of county assessor's office - Counties of 3,000,000
or more. The county assessor in counties with 3,000,000 or more inhabitants
shall appoint one chief deputy assessor, one deputy assessor in charge of
administrative service division and one deputy assessor in charge of
real estate division. The county assessor may also employ other
clerical help and deputies as may be necessary, each one of whom (except
the chief deputy assessor, deputy assessor in charge of administrative
service division, and deputy assessor in charge of real estate division) shall
be appointed by the county assessor under the civil service law applicable in
(Source: P.A. 83-121; 88-455.)
35 ILCS 200/3-60
(35 ILCS 200/3-60)
Chief deputy - Counties of less than 3,000,000 with elected
assessor. The county assessor in counties with less than 3,000,000
inhabitants which elect a county assessor under Section 3-45 may employ a chief
deputy and other clerical help as may be necessary. The chief deputy shall
hold office at the will of the county assessor, and shall take and subscribe an
oath of office that he or she will honestly and faithfully perform all duties
of the office under the direction of the county assessor. The chief deputy
shall have power to administer all oaths authorized by law to be administered
by assessors. The compensation of the chief deputy shall be fixed by the county
assessor, subject to the approval of the board of review.
(Source: P.A. 86-1475; 88-455.)
35 ILCS 200/3-65
(35 ILCS 200/3-65)
Deputy county assessors - Counties of less than 3,000,000
with elected assessor. The county assessor in counties with less than 3,000,000
inhabitants which elect a county assessor under Section 3-45 may appoint as
many suitable persons as in his or her judgment are necessary to act as
deputies, who shall perform the duties assigned to them by the county assessor.
They shall hold their office at the will of the county assessor, and shall
receive compensation determined by the assessor to be paid out of the county
treasury. Such deputy assessors shall, before entering upon their duties, take
the oath or affirmation prescribed for the assessors.
In counties with less than 3,000,000 inhabitants which elect a county
assessor under Section 3-45, in all townships not lying completely within the
limits of one city, the township assessor shall be ex-officio the deputy
assessor to make the assessments in the township where he or she is elected.
If, in any township, the township assessor shall not be able, by himself or
herself within the time allowed by law, to make the assessment of the township,
any additional deputy assessors required to make the assessment shall be
residents and legal voters of that township, and shall be nominated by the
township's board of trustees and appointed by the county assessor only upon
that nomination. Deputy assessors so appointed shall act under the supervision
of the ex-officio deputy town assessors.
(Source: P.A. 82-783; 88-455.)
35 ILCS 200/3-70
(35 ILCS 200/3-70)
Cessation of Township Assessor.
If the office of Township Assessor in a coterminous township ceases as provided in Articles 27 and 28 of the Township Code, then the coterminous municipality shall assume the duties of the Township Assessor under this Code.
(Source: P.A. 98-127, eff. 8-2-13; 99-474, eff. 8-27-15.)