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Illinois Dept. of Revenue Releases Final 2020 Cook County Equalization Factor

Yesterday the Illinois Department of Revenue released the final 2020 Cook County equalization factor.  The factor (sometimes referred to as the multiplier) for 2020 is 3.2234.  The final factor in 2019 was 2.9160, which means...more

Cook County to Activate 2011 to 2014 Tax Rate Objections and Send Notices to Taxing Agencies Electronically

In the next few weeks, Cook County school districts and other taxing agencies will be receiving notices from the State’s Attorney’s Office that the tax rate objection complaints for the 2011 to 2014 tax years are being...more

Illinois Department of Revenue Releases Tentative 2020 Cook County Equalization Factor

The Illinois Department of Revenue recently released the tentative 2020 Cook County equalization factor, also known as the multiplier. The preliminary factor is 3.0861....more

Illinois Appellate Court Upholds PTAB Decision Involving Farm Property Appraisal

The Illinois Appellate Court recently upheld a decision of the Illinois Property Tax Appeal Board (PTAB) involving the assessed value of a farm property owned by Edward Sims Jr. Trust (Trust) in Edward Sims Jr. Trust v. Henry...more

Recent Court Decisions on Assessments Highlight Lesser Known Property Tax Provisions

The Illinois Appellate Court recently issued two decisions involving property tax assessments, each being noteworthy for a different reason. One is noteworthy because it focuses on the longstanding legal principle that a...more

General Assembly Approves Legislation Allowing All Counties Except Cook County to Waive Interest Penalties for Late Property Tax...

Last week, the General Assembly adopted legislation that attempts to clarify the power of county boards to waive all or a portion of the interest penalty of 1.5% per month that is normally applied to late property tax...more

Illinois Dept. of Revenue Releases Final 2019 Cook County Equalization Factor

The Illinois Department of Revenue has released the final 2019 Cook County equalization factor.  The factor (sometimes referred to as the multiplier) for 2019 is 2.9160. The press release from the Department of Revenue is...more

Several Counties Change Property Tax Due Dates or Waive Interest on Late Payments

Several County governments have taken steps to move the due dates for property tax payments or have eliminated the penalty provisions for taxpayers who do not pay taxes on time.  To date, we are aware of four counties that...more

Cook County Board of Review Now Sending Notice of PTAB Appeals by Electronic Mail

In yet another change brought about by COVID-19, the Cook County Board of Review is now providing notice of new Property Tax Appeal Board (PTAB) appeals by electronic mail. ...more

Cook County Assessor Effectively Reassessing Entire County Due to Coronavirus

On Friday, The Chicago Sun-Times reported that Cook County Assessor Fritz Kaegi is moving to send notices to all property owners in Cook County regarding the effect of the coronavirus on property owners.  Reassessment notices...more

Governor’s Executive Order 2020-15 Permits Electronic Bid Openings for School District Construction Projects

On Friday, Governor Pritzker issued Executive Order 2020-15 allowing school districts to communicate, respond to, and open bids electronically for school construction projects.  Section 10-20.21 of the Illinois School Code...more

Appellate Court Sheds Light on Murky Tax Sale Process Under Property Tax Code

A large and growing source of property tax refunds in Cook County are generated when a Court reverses or vacates the sale of delinquent taxes.  A recent Appellate Court decision provides a good overview of the tax sale...more

Illinois Dept. of Revenue Releases Final 2018 Cook County Equalization Factor

The Illinois Department of Revenue has released the final 2018 Cook County equalization factor. The factor (sometimes referred to as the multiplier) for 2018 is 2.9109. The press release from the Department of Revenue is...more

Rare Lawsuit filed in Federal Court Challenging Property Tax Assessments

Last week a lawsuit was filed in the U.S. District Court for the Northern District of Illinois by a group of seven Cook County taxpayers challenging the time it has taken to adjudicate their claims in the Cook County Circuit...more

Final 2017 Cook County Equalization Factor Released

The Illinois Department of Revenue has released the final 2017 Cook County equalization factor. The multiplier for 2017 is 2.9627. ...more

Governor Rauner Issues Executive Order Precluding State Legislators from Practicing Before Property Tax Appeals Board

This past Friday, Governor Bruce Rauner issued Executive Order 2018-01 entitled “Executive Order to Eliminate Impermissible Conflicts of Interest at the Property Tax Appeals Board”. The Order states that the PTAB “shall...more

Local Government Travel and Entertainment Expenses Come Under Greater Scrutiny with New Law

Over the past few years there has been no shortage of FOIA requests and media attention on how school districts and other units of local government spend or reimburse spending on conferences, dining, and travel. Last week...more

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