Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 4
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 4 heading)
Assessment Officials - Other Provisions
35 ILCS 200/4-5
(35 ILCS 200/4-5)
State compensation not to affect county compensation.
additional compensation payable from State funds to any county officer under
this Code shall not affect any other compensation provided by law to be paid to
the county officer. No county board may reduce or otherwise impair the
compensation payable to a county officer because the person receives additional
compensation payable from State funds under this Code. However, a county board
may include State funds payable under this Code as reimbursements of or
contributions to county officer salaries in determining the compensation of a
county officer. As used in this Section, "county officer" includes any local
assessment officer whose compensation is determined in whole or in part by a
(Source: P.A. 86-348; 88-455.)
35 ILCS 200/4-10
(35 ILCS 200/4-10)
Compensation for Certified Illinois Assessing Officers.
to the requirements for continued training, any supervisor of assessments,
assessor, deputy assessor or member of a board of review in any county who has
Certified Illinois Assessing Officers Certificate from the Illinois Property
Assessment Institute shall receive from the State, out of funds appropriated to
the Department from the Personal Property Tax Replacement Fund, additional compensation of $500 per year.
To receive a Certified Illinois Assessing Officer
certificate, a person shall complete successfully and
pass examinations on a basic course in assessment practice approved by the
Department and conducted by the Institute and additional courses totaling
not less than 60 class hours that are designated and approved by the
Department, on the cost, market and income approaches to value, mass
appraisal techniques, and property tax administration.
To continue to be eligible for the additional compensation, a Certified
Illinois Assessing Officer must complete successfully a minimum of 15 class
hours requiring a written examination, and the equivalent of one seminar course
of 15 class hours which does not require a written examination, in each year
for which additional compensation is sought after receipt of the certificate.
The Department shall designate and approve courses acceptable for additional
training, including courses in business and computer techniques, and class
hours applicable to each course. The Department shall specify procedures for
certifying the completion of the additional training.
The courses and training shall be conducted annually in a manner and format deemed appropriate by the Department.
(Source: P.A. 102-1019, eff. 1-1-23
35 ILCS 200/4-15
(35 ILCS 200/4-15)
Compensation of local assessment officers holding other
designations. Any assessor, deputy assessor or member of a board of review
who has been awarded a Certified Assessment Evaluator certificate by the
International Association of Assessing Officers shall receive an additional
compensation of $500 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund.
Any assessor, deputy assessor or member of a board of review who has been
awarded a Residential Evaluation Specialist, Assessment Administration
Specialist, or Cadastral Mapping Specialist certificate by the International
Association of Assessing Officers, but who has not been awarded a Certified
Assessment Evaluator certificate, shall receive additional compensation of
$250 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund. If any assessor,
deputy assessor, or member of a board of review has been awarded more than
one certificate, but has not been awarded a Certified Assessment Evaluator
certificate, the maximum additional compensation shall be $250.
To continue to qualify for the additional compensation after receipt of a
certificate, any assessor, deputy assessor or member of a board of review must,
each year that additional compensation is sought, complete successfully a
minimum of 15 class hours requiring a written examination, and the equivalent
of one seminar course of 15 class hours which does not require a written
(Source: P.A. 97-72, eff. 7-1-11.)
35 ILCS 200/4-20
(35 ILCS 200/4-20)
Additional compensation based on performance.
Any assessor in
counties with less than 3,000,000 but more than 50,000 inhabitants each
year may petition the Department to receive additional compensation based on
performance. To receive additional compensation, the official's assessment
jurisdiction must meet the following criteria:
(1) the median level of assessment must be no more
than 35 1/3% and no less than 31 1/3% of fair cash value of property in his or her assessment jurisdiction; and
(2) the coefficient of dispersion must not be greater
For purposes of this Section, "coefficient of dispersion" means the average
deviation of all assessments from the median level.
For purposes of this Section, the number of inhabitants shall be determined
by the latest federal decennial census. When the most
recent census shows an increase in inhabitants to over 50,000 or a decrease
to 50,000 or fewer, then the
assessment year used to compute the coefficient of dispersion and the most
recent year of the 3-year average level of assessments is the year that
determines qualification for additional
The Department will
promulgate rules and regulations to determine whether an assessor meets these
Any assessor in a county of 50,000 or fewer inhabitants may
Department for consideration to receive additional compensation each year
based on performance. In order to receive the additional compensation, the
assessments in the official's assessment jurisdiction must meet the following
criteria: (i) the median level of assessments must be no more than 35 1/3% and
no less than 31 1/3% of fair cash value of property in his or her assessment
jurisdiction; and (ii) the coefficient of dispersion must not be greater than
40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in 1998, and 30% in
1999 and every year thereafter.
Real estate transfer declarations used by the Department in annual
sales-assessment ratio studies will be used to evaluate applications for
additional compensation. The Department will audit other property to determine
if the sales-assessment ratio study data is representative of the assessment
jurisdiction. If the ratio study is found not representative, appraisals and
other information may be utilized. If the ratio study is representative, upon
certification by the Department, the assessor shall receive additional
compensation of $3,000 for that year, to be paid out of funds appropriated to
the Department from the Personal Property Tax Replacement Fund.
For State fiscal years beginning on or after July 1, 2023, the Department shall remit to the applicable township or county the amount required for the additional compensation under this Section. That money shall be deposited by the township supervisor or county treasurer into a fund dedicated for that purpose. The township or county payroll clerk shall pay the bonus stipend to the assessor within 10 business days after those funds are deposited into the township or county fund. The bonus stipend shall not be considered part of the assessor's base compensation and must be remitted to the assessor in addition to the assessor's annual salary or compensation. Beginning July 1, 2023, the township or county shall be responsible for the State and federal income tax reporting and withholding and employer contributions under the Illinois Pension Code, if applicable, on the additional compensation under this Section.
As used in this Section, "assessor" means any township or multi-township
assessor, or supervisor of assessments.
(Source: P.A. 103-318, eff. 7-28-23.)
35 ILCS 200/4-25
(35 ILCS 200/4-25)
Bond of assessors.
Before entering office, every assessor and
supervisor of assessments, other than township or multi-township assessors,
shall enter into a bond, payable to the People of the State of Illinois in the
sum of two thousand dollars, or such larger sum as the county board shall
determine, with two or more sufficient sureties.
The bond of the supervisor of assessments shall be approved by the county
board, and bonds of other assessors by the president or chairman of the county
board. The condition of the bond shall be that the assessor or supervisor of
assessments will diligently, faithfully and impartially perform the duties of
the office during the term or portion thereof for which he or she was elected
or appointed. The bond shall be filed in the office of the county clerk and
recorded in a book to be provided for those bonds. Any taxing district, or
person suffering any loss resulting from an assessor's failure to perform any
of the conditions of the bond may sue to recover the loss in the name of the
People of the State of Illinois.
(Source: P.A. 87-1021; 87-1189; 88-455.)
35 ILCS 200/4-30
(35 ILCS 200/4-30)
Oath of assessors.
Before entering office, every assessor or
supervisor of assessments shall take and subscribe to the following oath, which
shall be filed in the office of the county clerk, except the oath of township
or multi-township assessors and their deputies shall be filed with their
respective town clerks. The oath shall be as follows:
State of Illinois)
County of .......)
I do solemnly swear (or affirm) that I will support the Constitution
of the United States and the Constitution of the State of Illinois; and
that I will faithfully discharge all the duties of the office of
assessor, or supervisor of assessments to the best of my ability.
(Source: P.A. 87-1021; 87-1189; 88-455.)