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November 12, 2025

Property Tax Limitations in Practice: What the Data Reveal About Property Tax Caps in Cook County

Illinois’ Property Tax Extension Limitation Law (PTELL) was enacted in the 1990s to slow the rate of growth of local property taxes by capping the annual increases in property tax extensions for non-home rule governments, such as school districts and park districts, to the lesser of 5% or the rate of inflation. In reality, property taxes have grown much faster than inflation, and PTELL has not achieved its intended purpose of limiting property tax growth. This report sheds light on the limitations of the law itself and explores why PTELL has not been working as intended.

PTELL Report Cover

Featured Reports & Analysis

State of Illinois
October 2, 2025

Divided Waters: Addressing the Fragmentation of Water Governance in Northeastern Illinois

More than 5.5 million residents in northeastern Illinois rely on Lake Michigan for their drinking water needs. Yet, despite its undeniable importance, the system designed to manage this critical resource is a patchwork of competing interests and fragmented governance, resulting in inefficient delivery of this basic resource. This report explores the challenges and opportunities in our current system, arguing that northeastern Illinois’ water governance system should not continue as it is.
Chicago Public Schools
September 18, 2025

Chicago Public Schools FY2026 Budget Overview

On August 28th, 2025, Chicago Public Schools (CPS, or the “District”) passed a balanced budget for its 2026 fiscal year, covering the 2025-2026 school year. The budget successfully closed a $734 million deficit. The District’s choice to avoid short-term borrowing as a deficit-closing method likely prevented a credit downgrade. Although the District managed to balance the FY2026 budget, it faces numerous challenges going forward, most notably a continued structural deficit, estimated at $520 million for FY2027 and projected to grow in future years.
Property Tax
August 26, 2025

Property Tax Collection Rates in Cook County: Trends, Disparities, and Fiscal Implications

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 report's 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.

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