Cook County Property Tax Reform
Client: President, Cook County Board of Commissioners
Challenge
Cook County property taxes provide over $16B annually for the City of Chicago, Cook County, and the many school districts, special districts, and municipalities throughout the County. The current system is complex and difficult to navigate and privileged taxpayers can afford legal representation to navigate the system, which further exacerbates systemic inequity.
Former Cook County Clerk David Orr details the significant overhaul of the Property tax System in The Sun-Times article “Cook County’s property tax system needs reform. Here’s how to fix it.”
To reform the system, Cook County Board President Toni Preckwinkle created the Cook County Property Tax Reform Group (PTAX), with the offices of the Cook County Assessor, Board of Review, Clerk, Treasurer, and State's Attorney. The PTAX Reform Group agreed upon a mission to ensure that the property assessment and tax system produces predictable, accurate, fair, and equitable results in a timely and efficient manner.
Actions
Implementation planning (2023): Our team supported a systematic review of the County's overall assessment practices and the use of property tax revenues and developed a comprehensive multi-year implementation plan. The implementation plan included ten work streams to evaluate the performance and impact of the property tax system, analyze the effectiveness of tools used to advance policy goals (e.g., exemptions), and assess the system's current organizational design. In addition, we developed a decision-making process for the PTAX to align on potential policy reforms, as well as a template for an annual reporting mechanism to support public accountability.
Public information and customer service workstream (2024): We worked with the PTAX and its Staff Working Group to develop a more effective model for public information and customer support regarding the property tax system. This included a current-state analysis of the system, informed by stakeholder feedback and best practice research from other jurisdictions. The Civic Consulting Alliance team developed detailed recommendations and a roadmap to implement them and improve customer service.
Annual report (2024): The CCA team then worked with the PTAX to develop the outline and first draft of an annual report that will highlight the accomplishments and activities underway, serve as a critical communication tool for residents, and reinforce the commitment of all elected officials engaged in the property tax system to work together.
Result
The implementation plan and recommendations to improve public transparency and customer service will help ensure the property assessment and tax system produces predictable, accurate, fair, and equitable results in a timely and efficient manner.
Reform implementation: The Property Tax Working Group has a detailed implementation plan with 10 workstreams that will evaluate the performance and impact of the property tax system, analyze the effectiveness of tools used to advance policy goals, and assess the system's current organizational design.
Improved public engagement: A working group of Cook County staff established a subcommittee focused on improving and coordinating public engagement processes across the separate offices to address the full list of recommendations that Civic Consulting Alliance made to improve customer service. Improving transparency and ease of navigation in the property tax system will support all stakeholders, including property owners and taxing districts. It will also make the system more equitable.
Our work continues: In 2025, the Civic Consulting Alliance team supported the PTAX group by operationalizing recommendations to improve commercial valuation practices. Learn more!