Taxes and Fees

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Does the Graduated Income Tax Plan Help Local Governments?

Supporters of a graduated income tax have emphasized its potential to stabilize the State of Illinois’ shaky finances and reduce pressure on local…

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How do Chicago’s Hotel and Home Share Taxes Compare to Other Cities?

The City of Chicago levies taxes on both hotel operations and occupancy. The City charges a 4.5% hotel accommodations tax and a 6.0% additional…

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What is a PTELL Referendum and How Does it Work?

In the State of Illinois, non-home rule units of government located in counties subject to the Property Tax Extension Limitation Law (PTELL) are limited in the size of their annual property tax extension to 5% or the increase in the…

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Cook County’s Newly Formed Independent Revenue Forecasting Commission Holds First Meeting

A Commission created to analyze an annual five-year forecast of Cook County revenues held its…

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Illinois Tax Increase on Cigarettes and E-Cigarettes Scheduled to Go Into Effect July 1

As part of the $45 billion capital bill passed by the Illinois General Assembly in early June 2019, and pending the Governor’s signature, the State’s tax on…

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Civic Federation Urges Reform and Modernization of Illinois Property Tax Appeal Board

Cook County taxpayers have exceptionally long wait to correct tax mistakes (CHICAGO) – A Civic Federation analysis released today explores the history and repercussions of the significant accumulation of cases at the Illinois Property Tax…

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The Property Tax Appeal Board Backlog: A History and Recommendations

Click here to read the full report.Click here to read the press release…

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The Final 2018 Cook County Equalization Factor is 2.9109

The Illinois Department of Revenue recently announced that the final equalization factor for the Cook County…

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How the City of Chicago Uses Tax Increment Financing Surplus

The following blog post discusses how the City of Chicago has used surplus revenue in its tax increment financing (TIF) districts since 2013.…

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State of Illinois FY2020 Recommended Operating and Capital Budgets: Analysis and Recommendations

Click here to read the full report.