HB 2539

Abstract

Amends the Property Tax Code. Provides that the Department of Revenue shall pay the assessor's additional compensation to the appropriate township or county, and the township or county shall pay the additional compensation to the assessor from those funds. Provides that the township or county shall be considered the assessor's employer for payroll purposes, including, but not limited to, State and federal income tax reporting and withholding and employer contributions under the Illinois Pension Code. Amends the Counties Code. In provisions concerning stipends paid to the county treasurer, auditor, coroner, and sheriff, provides that the Department of Revenue shall pay those stipends directly to the county, and the county shall pay the stipend to the official. Provides that the county shall be considered the assessor's employer for payroll purposes, including, but not limited to, State and federal income tax reporting and withholding and employer contributions under the Illinois Pension Code. Effective immediately. House Committee Amendment No. 1 Replaces everything after the enacting clause. Amends the Property Tax Code and the Counties Code. In provisions concerning stipends and additional compensation for certain officials, provides that the Department of Revenue shall remit to each county (or township, if applicable) the amount required for the additional compensation or stipend. Provides that the money shall be deposited by the county treasurer into a fund dedicated to making those payments. Provides that the county payroll clerk shall pay the stipend or additional compensation to the official within 10 business days after those funds are deposited into the county fund. Provides that the stipend shall not be considered part of the official's base compensation. Provides that the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on that compensation. Effective immediately.