Bill Text: IL SB2752 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-04-12 - Rule 2-10 Third Reading Deadline Established As May 3, 2024 [SB2752 Detail]

Download: Illinois-2023-SB2752-Introduced.html

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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
SB2752 LRB103 36182 HLH 66274 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 2-5, 2-15, 2-20, 2-35, 2-45, 2-50, 2-55, 2-60, and
2-70 and by adding Section 2-3 as follows:
(35 ILCS 200/2-3 new)
Sec. 2-3. Election or appointment of township assessors.
(a) A township assessor or multi-township assessor shall
be elected as provided in this 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.
(b) If a board of trustees has adopted an ordinance or
resolution under subsection (a), 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.
(35 ILCS 200/2-5)
Sec. 2-5. Multi-township assessors. Townships with less

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

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

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

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

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

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

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

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

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

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

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

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if the person vacating the office was a member of an
established political party, as defined in Section 10-2 of the
Election Code, that is still in existence at the time the
appointment is made. The appointee shall establish his or her
political party affiliation by his or her record of voting in
party primary elections or by holding or having held an office
in a political party organization before the appointment. If
the appointee has not voted in a party primary election or is
not holding or has not held an office in a political party
organization before the appointment, then the appointee shall
establish his or her political party affiliation by his or her
record of participating in a political party's nomination or
election caucus.
(b) In the alternative, a township or multi-township
assessment district shall contract with a person qualified as
required under Section 2-45 or as revised by the Department
under Section 2-52 to do the assessing at a cost no greater
than the maximum salary authorized for that township or
multi-township assessment district under Section 2-70.
(Source: P.A. 89-342, eff. 1-1-96; 89-441, eff. 6-1-96;
90-748, eff. 8-14-98.)
(35 ILCS 200/2-70)
Sec. 2-70. Salary. Each multi-township board of trustees
shall set the salary of its multi-township assessor at least
150 days before his or her election or appointment. Each

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