Cook County

This section provides a glimpse of how the Cook County system really works. Here you can identify the current assessment on a parcel, get an understanding of certain tax jargon, find out the differences in classifications, and even download a form you may need. I hope that your questions are answered. If you ever need professional help, please consider calling us.

Cook County has over 1,600,000 parcels and is the 2d largest assessment district in the United States. The quality of its assessment practices has a direct impact on the economic vitality of the City of Chicago and indirectly on the entire Chicago megalopolis.

A Brief History of Taxation in Cook County
The first Cook County assessment dates back to 1836 when the City of Chicago levied its first property tax. One of the first lawyers to ever contest a Cook County assessment was Abraham Lincoln on behalf of the Illinois Central Railroad. The Illinois Constitution of 1870 formally authorized a tax on property and required that it be applied uniformly. The property tax soon became a chief source of revenue for the State of Illinois as well as local government.

The real estate market collapsed in 1932 and with it went the property tax system. In response, the General Assembly abolished the state property tax and instead enacted a sales tax to fund state government. The property tax was left to fund local government and it was decreed that all counties with a population of 250,000 or more would have an Assessor.

Cook County Assessors
J.L. Jacobs: 1932 to 1934
John S. Clark: 1934 to 1954
Frank Keenan: 1954 to 1958
John McGuane: 1958
P.J. Cullerton: 1958 to 1974
Thomas M. Tully: 1974 to 1978
Thomas C. Hynes: 1978 to 1997
James M. Houlihan: 1997 to present

The Modern Cook County System
The Cook County property tax system is unique in that it is riddled with confusion and is often inconsistent. In fact, a top level Cook County assessing official described the assessment process as a "Mystical Maze" in the February 26, 2006 edition of the Chicago Tribune. What is unique about Cook County's tax system is the level of confusion that has practically become institutionalized as new legislation is designed to further that purpose. The effect of all this new legislation is simply bouncing the tax burden off of one group of unsuspecting taxpayers onto another group of unsuspecting taxpayers. This process continues with the objective to further muddy the waters and increase tax revenues.

Unfortunately, the debate always seems to be limited to the different techniques used to assess taxpayers. The topic of ways to curtail spending and/or bring greater efficiency to government is seldom discussed.

The Future Cook County Tax System
Property tax will continue to provide the bulk of local government funding far into the future. Possible property tax increases will be in the form of procedural changes and more aggressive assessment increases.

Meanwhile, revenue shortfalls will be made up via a greater reliance on the state income tax, state and local sales/use taxes, real estate transfer taxes, fuel taxes, cigarette taxes, alcohol taxes, special assessments, hotel room taxes, entertainment taxes, telephone/Internet taxes, lease taxes, gambling taxes and perhaps even an intangible tax. The possibilities are endless.

Excessive government spending is now and always has been the cause of excessive taxation. It is doubtful as to whether voters will ever directly confront the problem.

Sincerely,
John P. Fitzgerald
Chicago
August 1, 2008