Cook County Second Installment Property Tax Bills Expected to Be Delayed This Year

Cook County's second installment property tax bills, which are normally mailed by July 1 and due by August 1, will be late again this year. Current estimates indicate that second installment bills will be issued approximately two months behind schedule, resulting in a likely due date of around October 1.

Background on the Delay

Last year, issues with the county's new computer system caused significant delays, pushing the second installment due date to December 15. While the new system now appears to be functioning more reliably, last year's delays remain a primary factor contributing to this year's late timeline.

For many taxpayers, receiving the second installment bill is the first indication of any issues with their property assessments. Taxpayers who wish to dispute their assessments typically do so by filing an appeal. However, because last year's bills arrived so late, many residents were unable to file appeals before their appeal periods had already closed.

In response, county officials reopened the appeal periods for affected areas this past December. While this action gave taxpayers a fair opportunity to appeal, it also delayed the final resolution of this year's assessments.

Looking Ahead

Officials note that this year's delay is expected to be significantly shorter than last year's. As a result, there is a good chance that next year's tax bills will be issued on the normal schedule.

Don't Miss Out on Property Tax Exemptions

Homeowners are reminded that they may still be able to apply for missing exemptions for tax years 2021 through 2025, which can reduce their overall tax liability. This includes the 2025 Senior Freeze Exemption, which must be reapplied for every year.

Residents who believe they may be missing an exemption for which they qualify are encouraged to contact the Property Tax Assessment Review Office to review their eligibility and file the necessary paperwork.

The Rule of 12's

With tax bill timing shifting from year to year, the Property Tax Assessment Review Office encourages taxpayers to follow the "Rule of 12s" as a simple way to stay financially prepared. Each month, homeowners become responsible for roughly 1/12 of their anticipated annual tax bill. That 1/12 can be set aside in a cookie jar, a dedicated bank account, or simply tracked mentally. The goal is to consistently allocate a portion of the tax amount each month so that funds are ready when the bill arrives, regardless of when that may be. This is the same approach lenders use when managing escrow accounts on behalf of homeowners.

Residents with questions about their assessments, exemptions, or the appeals process are encouraged to visit the Cook County Assessor's website or contact the Property Tax Assessment Review Office at 847-448-8168 or email mgibbs@cityofevanston.org.