August 26, 2025
EXECUTIVE SUMMARY
Property taxes are the primary revenue source for Illinois local governments, funding schools, pensions, and essential services. Maintaining strong property tax collection rates—typically above 95%—is critical for community stability and fiscal health.
This analysis of Cook County property tax collections reveals warning signs:
- Countywide Decline: Collection rates have fallen for three straight years, from 96.4% in 2021 to 95.1% in 2023. Nearly $1 billion in billed property taxes went uncollected in 2023.
- Regional Disparities: South Cook suburbs face the most severe challenges. In 2023, Ford Heights collected just 31.4% of billed taxes, while several other communities collected less than 80%. By comparison, the North Suburbs averaged 96.9% and Chicago 95.5%.
- Equity Concerns: Areas with lower median household incomes have significantly higher delinquency rates, threatening the ability of local governments and school districts in those communities to provide essential services.
- Systemic Pressures: High effective tax rates, the regressive nature of property taxation, and a complex appeals process contribute to long-term collection challenges.
These findings underscore deep structural inequities in Illinois’ reliance on property taxes to fund local services. Without intervention, declining collection rates and widening disparities will continue to undermine the fiscal health of governments in Cook County, particularly those serving historically under-resourced communities.
To read more about how property taxes work in Cook County, visit https://civicfed.org/propertytaxextensionprocessprimer