IL HB2539

Amends the Property Tax Code to allow assessors in counties with 50,000-3,000,000 inhabitants to petition for performance-based additional compensation of $3,000 annually if median assessment levels are 31.33%-35.33% of fair cash value and coefficient of dispersion does not exceed 15%.

Modifies compensation distribution for county officials (treasurers, coroners, sheriffs, auditors) beginning July 1, 2023 by requiring the Department of Revenue to remit state-funded stipends directly to counties rather than in lump sum payments, with counties responsible for income tax withholding and pension contributions.

Requires county payroll clerks to pay stipends to county officials within 10 business days of receiving deposited funds in dedicated county accounts, and specifies that stipends are separate from and in addition to base compensation.

Establishes minimum annual compensation rates for county coroners, treasurers, clerks, and sheriffs based on county population, ranging from $4,500 to $43,000 depending on office type and county size.