Board of Commissioners of Cook County - File #: 26-1230

• File #: 26-1230
• Version: 1
• Name: DISTRIBUTION OF PROPERTY TAX REVENUES
• Type: Resolution
• Status: Held / Deferred in Committee
• File created: 4/14/2026
• In control: Legislation and Intergovernmental Relations Committee
• On agenda: 4/16/2026
• Title: PROPOSED RESOLUTION CALLING FOR A MEETING OF THE LEGISLATION AND INTERGOVERNMENTAL RELATIONS COMMITTEES ON THE DISTRIBUTION OF PROPERTY TAX REVENUES WHEREAS, according to a 2024 Tax Year Bill Analysis, the Cook County Treasurer collects nearly $19.2 billion in property tax dollars from property owners across Cook County (https://www.cookcountytreasurer.com/pdfs/taxbillanalysisandstatistics/taxyear2024analysisenglishversion.pdf); and WHEREAS, the property tax system involves several separately elected offices including the Cook County Assessor's Office that sets assessed values and decides appeals; the Board of Review that conducts appeals and revises assessments; the Illinois Department of Revenue that sets the state equalization factor; the Cook County Clerk's Office that calculates taxable rates based on taxing districts' property tax levies pass; and the Cook County Treasurer's Office that prints and mails tax bills, as well as calculates and distributes the collected property ta...
• Sponsors: SCOTT R. BRITTON, TONI PRECKWINKLE (President), FRANK J. AGUILAR, ALMA E. ANAYA, JOHN P. DALEY, BRIDGET DEGNEN, BRIDGET GAINER, BILL LOWRY, DR. KISHA E. McCASKILL, DONNA MILLER, STANLEY MOORE, JOSINA MORITA, KEVIN B. MORRISON, SEAN M. MORRISON, MICHAEL SCOTT JR., TARA S. STAMPS, MAGGIE TREVOR, JESSICA VÁSQUEZ

Date	Ver.	Action By	Motion	Result
4/16/2026	1	Board of Commissioners	refer	Pass

title
PROPOSED RESOLUTION

CALLING FOR A MEETING OF THE LEGISLATION AND INTERGOVERNMENTAL RELATIONS COMMITTEES ON THE DISTRIBUTION OF PROPERTY TAX REVENUES

WHEREAS, according to a 2024 Tax Year Bill Analysis, the Cook County Treasurer collects nearly $19.2 billion in property tax dollars from property owners across Cook County (https://www.cookcountytreasurer.com/pdfs/taxbillanalysisandstatistics/taxyear2024analysisenglishversion.pdf); and

WHEREAS, the property tax system involves several separately elected offices including the Cook County Assessor's Office that sets assessed values and decides appeals; the Board of Review that conducts appeals and revises assessments; the Illinois Department of Revenue that sets the state equalization factor; the Cook County Clerk's Office that calculates taxable rates based on taxing districts' property tax levies pass; and the Cook County Treasurer's Office that prints and mails tax bills, as well as calculates and distributes the collected property tax revenues to taxing districts; and

WHEREAS, there are 685 taxing districts within Cook County, including but not limited to municipalities, townships, school districts, park districts, library districts, road districts, sanitation districts, fire protection districts, pension districts, mental health districts, special service areas, TIF districts, and water commissions (https://www.cookcountytreasurer.com/taxingdistrictsearchbyname.aspx); and

WHEREAS, the Cook County Board President and Cook County Board of Commissioners have heard testimony and have received correspondence from numerous taxing entities, predominantly school districts and library districts, about the adverse effects of delayed property tax bills and revenue disbursements; and

WHEREAS, to ensure that future property tax bills and disbursements are made in a timely and reliable manner, it is imperative that the Cook County Assessor, Cook County Board of Review Commissioners, Cook County Clerk, and Cook Count...