Any questions pertaining to the details of your bankruptcy plan should be directed to the current attorney representing the bankruptcy.

Please send the Notice Of Filing in an email directly to LBankruptcy@cookcountytreasurer.com so that it may attended to in a timely fashion.

Payment can be made in person at the Cook County Treasurer’s Office located at 118 N. Clark Street Room 112. Please bring the Order Granting The Motion To Sell The Property to present to Customer Service for a smooth transaction process.

Please be aware that for Notices of Bankruptcy, Orders of Dismissal, Orders of Discharge, or any other events in a bankruptcy case, our office is typically notified electronically. If you wish to send any notices, discharges, dismissals or any significant events towards a bankruptcy case, please send them as an attachment in an email directly to LBankruptcy@cookcountytreasurer.com so that it may attended to in a timely fashion.

Property owners can obtain the status of their tax payments by using Your Property Tax Overview. Search by address or by 14-digit Property Index Number (PIN).

The Treasurer's Office sends numerous notices about unpaid taxes, including a Final Delinquency Notice sent before the Annual Tax Sale by certified mail to the taxpayer of record.

Under Illinois law, unpaid property taxes accrue statutory interest at the rate of 1.5% per month from the date that a particular installment is due until the taxes are paid in full.

Payment envelopes postmarked by the USPS after the due date are considered late.

Only payments mailed through the USPS in envelopes bearing a USPS postmark (not postage meter) will be recorded as paid on the date the payment was mailed.  By contrast, payments sent by private carriers, such as FedEx, UPS, etc., will be recorded as paid on the date the payment is received by the Treasurer's Office, not the date the payment was mailed.

Please follow the payment schedule on the front of the tax bill to ensure that you are sending the correct tax amount.

If you believe there is a delinquency in error, follow these steps:

1. Mailed Payments: Verify with your bank whether or not your check has cleared. If the check has cleared, our office needs to see a copy of your canceled check. If the check has not cleared, you must determine whether you need to submit a replacement payment. Mail any proof of payment to: Office of the Cook County Treasurer, Attn: Tax Research, 118 N. Clark St., Room 112, Chicago, IL 60602.
2. Payments made at Chase Bank: Mail a copy of your Chase teller receipt along with a letter that includes your Property Index Number (PIN), dollar amount paid, method of payment (cash, check, or money order) to the address above. If your payment was made with a check, please verify with your bank whether or not your check has cleared. If your check has cleared, we will need to see a copy of the check. If your check has not cleared, we will be able to consider a statutory interest waiver based on the date of your Chase teller receipt.
3. In person payments at the Treasurer's Office: Mail a copy of your teller receipt to the address above with the nature of your inquiry.
4. Internet payments: Contact your bank with the R number (rejection reason) provided in your rejection letter or email for more information regarding why your bank did not honor your attempt to debit your account. The taxpayer is solely responsible for inputting their correct account information. In cases where you think there is a system error, please include information on your PIN and transaction confirmation number in an email to the Treasurer's Office or a letter to: Office of the Cook County Treasurer, Attn: Tax Research, 118 N. Clark St., Room 112, Chicago, IL 60602.
5. Contact your credit card company to verify the successful transfer of funds. After confirming the successful transfer, you can request the assistance of a Customer Service Representative by calling 312.443.5100. Be ready to give the following information:
   • The PIN you attempted to pay online;
   • The amount you paid;
   • The online payment "Confirmation Number“ that you received after making payment;
   • The date you performed the transaction; and
   • Your name and daytime telephone number.

For your safety and ours, we will never ask you for your bank routing number, bank account number by telephone. If one of our employees asks you for this information, please ask to speak with the Chief Financial Officer immediately.

You do not need a tax bill to pay at cookcountytreasurer.com. You can pay for free using your bank account. Fees apply to credit card payments.

You must provide a tax bill payment coupon with your payment if paying by mail, in person or at Chase Bank.

To get a copy or your tax bill, go to "Your Property Tax Overview." You can search by address or enter your 14-digit Property Index Number (PIN).

Out of concern for readable scan lines and correct processing of payments, we do not fax or email copies of tax bills.

Cook County property taxes are collected one year after they are imposed. For example, taxes for Tax Year 2019 are due in 2020.

Delinquent taxes for Tax Year 2017 and earlier are the jurisdiction of the Cook County Clerk's Office. That office generates the bulletins displayed on the tax bill in the area just above the payment coupon. For questions about taxes for Tax Year 2017 and earlier, you may contact the Clerk's Office by:

1. Calling 312.603.5645
2. Sending an email to www.cookcountyclerk.com
3. Visiting the Clerk's Office on the fourth floor of the County Building, 118 N. Clark St., Chicago, IL 60602

Under Illinois law the Treasurer's Office is required to hold an Annual Tax Sale. If property taxes for the immediately preceding tax year are delinquent on a parcel, they are offered for sale to tax purchasers at the Annual Tax Sale. The Tax Year 2018 Annual Tax Sale will begin on May 08, 2020.

After delinquency lists are prepared for newspaper publication and final notices are sent by certified mail, payments must be made by certified funds (cash, certified check, cashier's check, or money order).

Please contact the Treasurer's Office to determine whether or not certified funds are required for payment of taxes for the relevant tax year.

Tax purchasers are not buying the property, but instead purchase a tax lien on the property. To maintain this lien or acquire any other interest in the property itself, a tax purchaser must follow all steps required by applicable statute, administrative rule, and case law.

Tax purchasers do not have the right to have the tax bill put in their name. Tax purchasers also cannot take any action with respect to the property unless and until the tax purchaser obtains a tax deed from the Circuit Court of Cook County.

This program was introduced by Treasurer Maria Pappas to serve as an added safety net. It allows any residential property owner in Cook County to identify a relative or other person he or she trusts to receive a delinquency notice by mail from the Treasurer's Office. After this program was introduced by the Cook County Treasurer's Office, this program was enacted as law for the entire state.

For more information, this link.

You can also complete the fields on the form by following all instructions, and print, sign and mail it to the address on the application: Open the Third Party Notification application.

Yes. To participate in our "Early Payment" Program and receive an "Early Payment" tax bill by mail, click here to submit your request via email, or visit our website in mid-November.

There are four ways to pay your taxes early. You can download a PDF copy of your tax bill or pay online by choosing Your Property Tax Overview.

If you pay by escrow, contact your lender prior to attempting to pay early to avoid double payments. If your early prepayment is received by December 31st, the First Installment tax bill which will be mailed in late January will reflect that payment. After February 1st, you may verify your payment by selecting Your Property Tax Overview. Please note that the Treasurer’s Office has authorization to reduce the amount of your check to prevent overpayment

Disclaimer: CONSULTING YOUR LICENSED TAX ADVISOR ABOUT DEDUCTIBILITY OF ANY REAL ESTATE TAX PAYMENT IS STRONGLY RECOMMENDED.

No. Historically, First Installment tax bills can be pre-paid in December, before the March due date, because the First Installment tax amounts are known. Under Illinois law, First Installment tax bills are always 55% of the prior year’s total tax amount (or, if a Certificate of Error was certified prior to November 30th, the First Installment amount due will be 55% of the adjusted tax amount of the prior tax year).

By contrast, Second Installment tax amounts are not known until final assessments, exemptions, and tax rates are determined by other agencies. As such, there is no file against which to post advance payments, and no formula for distributing the receipts to the taxing agencies. For those reasons, we cannot process advance payments toward the Second Installment as we can for the First Installment.

An eBill is an electronic bill that is sent by email. After you sign up, it replaces the paper bill you currently receive in the mail.

By signing up, you can enjoy the following benefits:

• Receive an email when your bill is ready to view.
• Download and print your bill for your records.
• View the same billing information that you would receive in the mail via our secure website.
• Receive the tax bill sooner by eliminating mail delivery.
• Help the environment by saving paper and reducing waste.
• Link directly to online payment options.

To sign up to receive your tax bill by email, follow these directions:

• Visit cookcountytreasurer.com and select "eBilling".
• Create your account
• Reply to the email confirming your request

No. There is no sign-up fee to participate in eBilling.

No. When you enroll in eBilling, the County will send you an email when your eBill is available to view online, and you will stop receiving future installment paper bills in the mail.

You will receive an email confirmation regarding your new eBilling account and the parcel number(s) you wish to have included in your eNotifications. You will need to respond to this email confirmation within 72 hours to activate your new account. Once you have confirmed and activated your account, you will receive an eNotification each installment when the new eBill is available to view online, plus an email reminder if your taxes become delinquent.

Once you sign up for eBilling, you will be notified via email when your next installment bill is available for review online.

The eBilling service will retain five years of eBills in its records. To keep a longer history, you may easily save a PDF copy for your records.

Yes. Your eBill may be used to tender payment through the mail or in-person.

Yes. You may pay your bill with a credit or debit card, or electronic check at cookcountytreasurer.com.

• Sign in to your eBilling account with your current credentials
• Enter new email address twice
• Select “Update” to accept changes

Click the “Forgot your password?” link on the Sign In page, enter the email address associated with the account, and click “Submit.” You will receive an email with instructions on how to reset your password.

No. You can pay online or access your property tax information at cookcountytreasurer.com without being enrolled in eBilling.

Yes. A Parcel Number can be associated with multiple eBilling accounts. To receive notifications at multiple email addresses, you would need separate accounts for each unique email address.

Yes. The eBilling program is for informational purposes and in no way affects your mortgage company’s ability to pay.

Yes. You may opt out of eBilling at any time by clicking “Unsubscribe” on your account page.

No. You may enroll up to ten Parcel Numbers under one eBilling account.

No, we cannot intervene between you and your mortgage company. You must contact the mortgage company directly.

You must contact your mortgage company to determine why they paid your taxes. If you would like to pay your taxes, please note that by re-submitting your payment you certify that you are the party legally responsible for payment of the property taxes and disclaim any interest in other property tax payments made on the property for the specified tax year and installment.

If you believe a tax payment was made in error on your PIN, and you are the party legally responsible to pay the taxes, you should pay your taxes. Please note, by re-submitting your payment you certify that you are the party legally responsible for payment of the property taxes and disclaim any interest in other property tax payments made on the property for the specified tax year and installment.

There are several reasons why you should receive your tax bill:

INFORMATION THAT'S IMPORTANT TO YOU

1. The tax bill alerts you to any delinquency, overpayment, refund or changed assessed value.
2. Your bill allows you to see whether you have received all available property tax exemptions that reduce your taxes.
3. The mailing address on your tax bill is also used for annual applications for exemptions.
4. Mortgage companies do not review your tax bill for you. They use a separate system that allows for payment on multiple properties at one time. They do not receive tax bills.

MONITOR YOUR MORTGAGE COMPANY

If you pay taxes through a mortgage escrow account, your bill allows you to monitor your lender's payment of your taxes. This especially important if your mortgage company resells the loan or if you refinance.

• If the amount deducted from your escrow for taxes does not match your tax bill, call the lender.
• Compare the 14-digit Property Index Number (PIN) on your deed with the PIN on the tax bill and the PIN your lender is using to pay.
• If the company paid on the wrong PIN, ask your lender to reimburse your escrow and deduct only the correct amount to pay on your PIN.
• You can also go to Your Property Tax Overview to verify the company has paid the full amount due.

No. There are several reasons you should receive your tax bill:

INFORMATION THAT'S IMPORTANT TO YOU

1. The tax bill alerts you to any delinquency, overpayment, refund, or changed assessed value.
2. Your bill allows you to see whether you have received all available property tax exemptions that reduce your taxes.
3. The mailing address on your tax bill is also used for annual applications for exemptions.
4. Mortgage companies do not review your tax bill for you. They use a separate system that allows for payment on multiple properties at one time. They do not receive tax bills.

MONITOR YOUR MORTGAGE COMPANY

If you pay taxes through a mortgage escrow account, your bill allows you to monitor your lender's payment of your taxes. This is especially important if your mortgage company resells the loan or if you refinance.

• If the amount deducted from your escrow for taxes does not match your tax bill, call the lender.
• Compare the 14-digit Property Index Number (PIN) on your deed with the PIN on the tax bill and the PIN your lender is using to pay.
• If the company paid on the wrong PIN, ask your lender to reimburse your escrow and deduct only the correct amount to pay on your PIN.
• You can also go to Your Property Tax Overview to verify the company has paid the full amount due.

Many times mortgage companies draw funds from individual borrowers' escrow accounts long before they submit the actual payment to Cook County. Your mortgage statement may reflect when the funds were deducted from escrow, not when the funds were transmitted to Cook County.

Under state law and under the federal Real Estate Settlement Procedures Act (RESPA), a mortgage lender is responsible for all penalties and costs due to its failure to use the borrower's escrow to pay the taxes on the right PIN, in full and on time.

The U.S. Department of Housing and Urban Development (HUD) regulates RESPA: HUD recommends that borrowers with complaints write a letter to the lender, separate from any mortgage payment, which states:

1. The loan number
2. That you are filing a written qualified request under the federal Real Estate Settlement Procedures Act
3. The nature of the violation that you believe has occurred
4. What correction or action you want taken
5. How to reach you in writing or by phone so that the lender may respond to your complaint

NOTE: Illinois law also forbids mortgage lenders from passing along late penalties that are caused by the lender's failure to make a timely and correct tax payment for the borrower.

If you believe there is a delinquency in error, follow these steps:

1. Mailed Payments: Verify with your bank whether or not your check has cleared. If the check has cleared, our office needs to see a copy of your canceled check. If the check has not cleared, you must determine whether you need to submit a replacement payment. Mail any proof of payment to: Office of the Cook County Treasurer, Attn: Tax Research, 118 N. Clark St., Room 112, Chicago, IL 60602.
2. Payments made at Chase Bank: Mail a copy of your Chase teller receipt along with a letter that includes your Property Index Number (PIN), dollar amount paid, method of payment (cash, check, or money order) to the address above. If your payment was made with a check, please verify with your bank whether or not your check has cleared. If your check has cleared, we will need to see a copy of the check. If your check has not cleared, we will be able to consider a statutory interest waiver based on the date of your Chase teller receipt.
3. In person payments at the Treasurer's Office: Mail a copy of your teller receipt to the address above with the nature of your inquiry.
4. Internet payments: Contact your bank with the R number (rejection reason) provided in your rejection letter or email for more information regarding why your bank did not honor your attempt to debit your account. The taxpayer is solely responsible for inputting their correct account information. In cases where you think there is a system error, please include information on your PIN and transaction confirmation number in an email to the Treasurer's Office or a letter to: Office of the Cook County Treasurer, Attn: Tax Research, 118 N. Clark St., Room 112, Chicago, IL 60602.
5. Contact your credit card company to verify the successful transfer of funds. After confirming the successful transfer, you can request the assistance of a Customer Service Representative by calling 312.443.5100. Be ready to give the following information:

    The PIN you attempted to pay online;

    The amount you paid;

    The online payment "Confirmation Number “ that you received after making payment;

    The date you performed the transaction; and

    Your name and daytime telephone number.

For your safety and ours, we will never ask you for your bank routing number, bank account number by telephone. If one of our employees asks you for this information, please ask to speak with the Chief Financial Officer immediately.

Under Illinois law, payments in envelopes bearing a USPS postmark before or on the due date are considered on time, but note these rules:

1. This does not include postage meter dates.
2. This does not include envelopes with payments that cannot be processed (without Property Index Number (PIN) information; without an original tax bill payment coupon; or with a single check submitted to pay taxes on multiple PINs; with an unsigned check).
3. Please note that payments left in a USPS mailbox on the due date may be postmarked the day after. Only the postmark can be used to determine timely payment.
4. Payments sent by private carriers, such as FedEx, UPS, etc., will be recorded as paid on the date the payment is received by this Office, not the date the payment was mailed.
5. HELPFUL HINT: If paying on the evening of the due date, you may want to pay online or at a Chase Bank with evening hours.

You may use any checking or savings account to pay by visiting “Make an Online Payment”.

There is no fee to pay using your bank account. Fees apply to credit card payments.

This option is currently available for the current Tax Year 2019 general taxes, payable in 2020 and Tax Year 2018 general taxes, payable in 2019.

For any property taxes being paid with interest, please limit payment to one payment per day to ensure proper posting of the payment.

NOTE: This is the only online payment system authorized and accepted by the Treasurer's Office.

If payment is rejected, contact your bank with the R number (rejection reason) provided in your rejection letter or email for more information regarding why your bank did not honor your attempt to debit your account. The taxpayer is solely responsible for inputting their correct account information. In cases where you think there is a system error, please include information on your Property Index Number (PIN) and transaction confirmation number in an email to the Treasurer's Office or a letter to: Office of the Cook County Treasurer, Attn: Tax Research, 118 N. Clark St., Room 112, Chicago, IL 60602.

Online payments can be rejected by your financial institution for several reasons, including No Account/Unable to Locate, Insufficient Funds, Account Frozen, and Non-Transaction Account.

For online payments rejected as No Account/Unable to Locate, invalid routing and/or bank account information was entered for payment.

For all rejected payments, please allow 3-5 business days for your payment to clear to allow for subsequent online payment.

Yes. Credit card payments are accepted via online transactions only. The following credit cards are accepted:

• American Express®
• Discover®
• MasterCard®
• Visa®
• Visa Signature®debit card

Credit card payments are accepted for outstanding general property taxes.

Yes. If you are the party legally responsible to pay the property taxes and you do not have a mortgage and do not escrow your taxes with a mortgage company or escrow agent, you should proceed through the messages by selecting YES, and submit your tax payment.

Responsibility for a tax payment depends upon what occurred at the closing on the property. Below are some suggestions for assisting you in this issue.

• Review the closing documents, such as the settlement statement, for a line item that resulted in a credit for "county taxes" or "property taxes";
• Review your mortgage documents or contact your mortgage company;
• Contact the attorney you used at closing or the title company;
• Contact the prior property owner.

Please note the Cook County Treasurer may not provide legal advice on your inquiry. If you need legal advice or would like help in determining who is legally responsible for the payment of property taxes, we suggest contacting an attorney to assist you in resolving this inquiry.

Rejected online payments take 3-5 business days to clear from our online payment system. To resubmit payment sooner, you may send a check with “Do Not Stop” written on the memo line to: Cook County Treasurer, 118 North Clark Street, Room 112, Chicago, Illinois 60602.

When you purchase a property that has been recently developed, many times you will share the same PIN (Property Index Number) with other property owners until the Cook County Assessor's Office assigns you a PIN, processed by their Division Department. If you have not yet received a new PIN for your property (common with new condominium and town home developments), we recommend that you pay by legal description. This payment method assures that your portion of the taxes will be credited with your payment. To do so, you must first apply for a Request for Assessment by Legal Description with the Assessor's Office, 118 N. Clark St., Room 320, or visit www.cookcountyassessor.com.

Contact the Assessor's Office's property divisions staff at 312.443.7550, or visit the Assessor's Office at the County Building, 118 N. Clark St., Third Floor, or at the Assessor's satellite offices in the suburban courthouses in Bridgeview, Markham or Skokie, or by submitting an email to info@cookcountyassessor.com. The Assessor's Office processes applications from developers and others seeking to divide old PINs into new, smaller PINs. If you do not receive a new PIN, you will need to apply with the Assessor's Office for a Payment by Legal Description tax bill.

All property within the county is already associated with a PIN, but when a property with a PIN is subdivided, for example, into condominiums or townhouses, each one of those smaller ownership units must be assigned its own PIN. Until you receive your new PIN and tax bill, please contact the Cook County Assessor's Office at 312.443.7550 or at www.cookcountyassessor.com and apply for a Payment (Assessment) by Legal Description tax bill to determine the amount of tax you owe for your individual unit/property.

Divisions must be formally requested through the Cook County Assessor's Office. The numeric PIN is then assigned by the Clerk's Office. Often a condominium or other developer has already applied for a division, but it is important that all new owners of an undivided interest in a PIN confirm that a division application has been filed with the Assessor's Office. To apply for a division or to confirm that an application is pending, you must call the Cook County Assessor's Office at 312.603.5323.

While state law does not allow for formal payment plans, our office accepts partial payments so that taxpayers may pay as their budgets allow. We also offer a Payment Plan Calculator https://cookcountytreasurer.com/paymentplaninformationalvideos.aspx as a financial planning tool to assist taxpayers with making monthly or biweekly payments.

If you choose to pay a tax installment with multiple payments, you should be aware of the following:

1. Checks must include your:
   • Name
   • Property Index Number (PIN)
   • Property address
   • Telephone number
   • Email address
   • Tax year and the tax installment on which you are making a payment (for example: 12-34-567-890-1234, Tax Year 2015 Second Installment)
2. If you pay in person, you must have a copy of your bill.
   • Download your bill by using your Property Tax Overview.
   • Search by address or by 14-digit Property Index Number (PIN)
3. Per state law, unpaid balances accrue statutory interest, at the rate of 1.5% per month for Tax Years 2022 and prior and 0.75% for Tax Years 2023 and subsequent, from the due date until paid in full. If you need your current balance, go to Your Property Tax Overview or call our automated phone system at 312.443.5100, 24 hours a day.
4. All tax balances on a given tax year must be paid in full prior to the annual tax sale. If taxes for a given tax year are not paid in full, the delinquent amount can be sold at a tax auction and the cost to redeem may be considerable. Taxes that are sold that are not redeemed may result in loss of property ownership.
5. Prior to the Annual Tax Sale, delinquent taxes may be paid in person, by mail or online from your bank account or credit card. Once delinquency notices have been prepared for mailing and publication in neighborhood newspapers:
   • Illinois law requires that your payment include the $10 publication fee.
   • Such payments must be made by cash, certified check, cashier's check or money order prior to the start of the tax sale.

No, the Payment Plan Calculator is a free financial planning tool offered to taxpayers who wish to submit partial payments on their property, or Property Index Number (“PIN”), as their budgets allow.

No, you must manually initiate each tax payment. Payments for current taxes are accepted in person at our office, by mail, online at www.cookcountytreasurer.com, or at any Chase Bank in Illinois.

No, our online payment system does not allow for scheduled payments at this time.

If you miss a payment, you can recalculate your Payment Plan schedule by clicking the “Recalculate Your Payment Amount” button on the Account Management screen.

If you are unable to submit payment in the full twice monthly/monthly payment amount, you may submit a partial payment in your desired amount. Once that payment posts, click the “Recalculate Your Payment Amount” button on the Account Management screen to view your updated schedule.

Please note that the twice monthly/monthly payment amounts reflected on our Payment Calculator are to be used as suggested payoff guidelines. Taxpayers are free to submit payments higher or lower than what is reflected on the Payment Calculator schedules.

Yes, you may submit payment for the full delinquent tax balance due on your PIN at any time prior to the Annual Tax Sale.

You may visit our website at www.cookcountytreasurer.com at any time to view your current balance due. You may submit payment for your full outstanding balance in person at our office, by mail, online at www.cookcountytreasurer.com, or at any Chase Bank in Illinois.

Yes. If you choose to enroll, you must select an individual payment plan for each separate tax year. Signing up for one tax year does not automatically enroll you in a payment plan for past or future years’ unpaid taxes.

If you no longer wish to receive Payment Plan communications, click the Unsubscribe link on any of the email or text notification pages. There is also an Unsubscribe link at the bottom of the Account Management portion of the Payment Plan Calculator webpage.

No, PINs enrolled in the Payment Plan are treated the same as any other delinquent PIN. Any unpaid tax balances due on a PIN for a particular tax year will be offered at the Annual Tax Sale for that year.

Yes, taxpayers enrolled in eBilling who wish to receive payment reminders must also sign up for Payment Plan communications, as Payment Plan reminders will be separate from eBilling notifications.

The number of payments is based on the number of weeks/months before the unpaid taxes are scheduled to be offered at the Annual Tax Sale.

No, the Payment Plan Calculator is a financial tool to assist taxpayers in submitting partial payments for their property taxes. It should be noted, however, that any unpaid tax balances due on a PIN will be offered at the Annual Tax Sale and could be sold to a tax purchaser, resulting in a lien on your property.

Yes, you may use more than one payment method to make your scheduled payments. Please note that multiple same-day payments can sometimes be misapplied and require manual correction. For this reason, we recommend allowing your first payment to post to our website before submitting an additional payment.

We advise you to contact your financial institution to ensure that participation in a payment plan is allowable under the terms of your mortgage agreement.

If you are having difficulty paying property taxes now due, please note the following:

1. Taxpayers should be sure to receive any tax-reducing exemptions that they qualify to receive from the Assessor's Office. If your home is owner-occupied and used as your principal place of residence, you should receive the Homeowner's Exemption. Other exemptions include the Senior Citizen, Long-Time Occupant, Returning Veterans', Disabled Veterans' and Disabled Persons' exemptions. Each exemption has the potential to reduce tax liabilities by hundreds of dollars per year. For more information on exemptions, or to appeal your assessment, write to the Cook County Assessor, 118 N. Clark St., Third Floor, Chicago, IL, 60602. You may call 312.443.7550 or you may access the website at www.cookcountyassessor.com.
2. Our office offers the Senior Citizen Tax Deferral Program. It functions like a loan with 6 percent annual interest that must be repaid when the property is transferred. Our office accepts applications by March 1 each year for the current year taxes. For more information, you may write to: Cook County Treasurer, 118 N. Clark St., Room 112, Chicago, IL 60602. Or you may call 312.443.5100, or find information on this website.
3. Veterans disabled in active duty and who require adaptive housing may be eligible for property tax exemptions through the Illinois Department of Veterans' Affairs, 833 South Spring St., Springfield, IL 62794. You may call 217.782.6641, or you may access the website at www.state.il.us/agency/dva.

If taxpayers do not qualify for these programs, property owners are advised to pay as much of the bill as they can to avoid the accrual of statutory interest and limit exposure to the tax sale. Partial payments are accepted until taxes are sold.

Under Illinois law, property tax delinquencies may be sold at tax sale. If delinquent taxes remain unpaid and are sold at tax sale, the tax purchaser will hold a lien on the property. Depending on when the taxes are redeemed from tax sale (i.e., paid), removing such a lien may significantly increase the amount due. Failure to redeem following a sale may ultimately lead to a loss of ownership of the property.

For more information about appealing your tax assessment, contact the Cook County Assessor's office at 312.443.7550 or visit the Assessor's website at www.cookcountyassessor.com.

• You may also appeal an assessment with the Cook County Board of Review. For details, call 312.603.5542 or write to the Board of Review, 118 N. Clark St., Room 601, Chicago IL 60602.
• You may appeal Board of Review decisions to the Illinois Property Tax Appeal Board. For details, call 217.782.6076 or write to: PTAB, Room 402 Stratton Office Bldg., 401 South Spring St., Springfield, IL 62706; or go to www.state.il.us/agency/ptab/.

The Treasurer's Office has no authority to set or alter assessment, exemption or local tax rate data, all of which are produced by other state and local agencies.

For questions about a property's assessed value and any exemptions, contact the Cook County Assessor's Office by:

• Calling 312.443.7550
• Sending an email to:taxinfo@cookcountyassessor.com
• Visiting the Assessor's Office online at www.cookcountyassessor.com
• Visiting the Assessor's Office at 118 N. Clark St., Third Floor, Chicago, IL 60602 or at one of the Assessor's satellite offices in the suburban courthouses at Markham, Skokie or Bridgeview
• NOTE: You may find frequently asked questions about exemptions and additional information at the Cook County Assessor's Office's website: www.cookcountyassessor.com

You may appeal to the Assessor or appeal the Assessor's findings within time frames set by state law to the Board of Review, at 312.603.5542 or by visiting the sixth floor of the County Building, 118 N. Clark St., Chicago, IL 60602. If you appeal to the Board of Review, you may appeal further to the Illinois Property Tax Appeal Board, Room 402 Stratton Office Bldg., 401 South Spring St., Springfield, IL 62706 or by calling 217.782.6076; or at www.state.il.us/agency/ptab/.

The Cook County Assessor's Office has sole authority to issue tax-reducing assessment exemptions. These exemptions include the Homeowner Exemption, Senior Citizen Exemption, Senior Assessment Freeze Exemption, Long-Time Occupant, Disabled Veteran, Returning Veteran, and Disabled Person. Any reductions from exemptions are reflected on the Second Installment tax bill.

1. You must apply to the Assessor each year for certain exemptions. NOTE: If the home was not sold in 2019 and the owner already received the Homeowner Exemption (for the Tax Year 2018 taxes due in calendar year 2019), the Assessor's Office will renew the Homeowner's Exemption automatically. First-time recipients or new owners must apply for the Homeowner's Exemption through the Assessor's Office.
2. If you qualify for an exemption and a zero appears on the tax bill next to that exemption, you must contact the Assessor's Office to inquire about an adjustment that may reduce the total tax.

If you qualify for an exemption and already paid the tax in full, you will be able to receive a refund via a Certificate of Error, after your bill is adjusted by the Assessor. The Assessor's Office allows taxpayers to file for exemptions not received, on the three preceding tax years from the current tax year.

To ask about seeking an adjusted bill, contact the Assessor's Office by:

• Calling 312.443.7550
• Sending an email to:taxinfo@cookcountyassessor.com
• Online at www.cookcountyassessor.com
• Visiting the Assessor's Office at 118 N. Clark St., Third Floor, Chicago, IL 60602 or at one of the Assessor's satellite offices in the suburban courthouses at Markham, Skokie or Bridgeview

Look under the section of the Second Installment bill entitled "How was my tax calculated?" If you qualify for and received an exemption, a dollar amount for that reduction will be next to that exemption.

You may also go to "Your Property Tax Overview” You can search by address or enter your 14-digit Property Index Number (PIN). This will show you the exemption history for that property starting in Tax Year 2015.

If you qualify for an exemption you did not receive, call the Assessor's Office at 312.443.7550 to inquire about applying. The Assessor's Office may issue an adjustment that may reduce the total tax. You must apply to the Assessor each year for certain exemptions. NOTE: If the home was not sold in 2019 and the owner already received the homeowner exemption (for the Tax Year 2018 taxes due in 2019), the Assessor's Office will renew this exemption automatically. First-time recipients or new owners must apply for the exemption through the Assessor's Office.

The Senior Citizen Tax Deferral program is essentially a loan from the State of Illinois to qualified senior citizens to pay their property taxes (maximum $5,000.00 per tax year). This loan is repaid when the property is sold or upon the death of the senior citizen. The deferral program is administered by the state and managed locally by the Cook County Treasurer's Office.

Another party has paid your taxes. The Cook County Treasurer’s Office has implemented this service of returning duplicate property tax payments in an effort to reduce the number of erroneous duplicate and overpayments of property taxes, and as such, to eliminate the need for taxpayers to apply for a refund.

The party that paid your taxes may or may not be the party legally responsible to pay the taxes. Some examples of why another party would pay your property taxes are:

• A mortgage company or third party servicer submitting payment on behalf of a client under an escrow agreement.
• A title company submitting payment in accordance with the terms agreed upon at a closing.
• A buyer or seller making a property tax payment in accordance with the terms agreed upon at a closing.

Please note that property tax payments are sometimes paid in error. For example, a party may submit a property tax payment when they are not legally responsible to do so, or a party may erroneously submit a property tax payment for the wrong Property Index Number (PIN), tax year and/or installment.

Ultimately, you must determine if you are the party legally responsible for paying the taxes.

Under Illinois law, property owners are the parties legally responsible for the payment of property tax bills. However, separate agreements (such as mortgage escrow documents or real estate transfer closing statements) may place the obligation to pay property taxes upon certain parties other than the property owner. Below are some suggestions for assisting you in this issue.

• For recent real estate closings, review the closing documents, such as the settlement statement, for a line item that resulted in a credit for "county taxes" or "property taxes";
• Review your mortgage documents or contact your mortgage company;
• Contact the attorney you used at closing or the title company;
• Contact the prior property owner.

Please note the Cook County Treasurer may not provide legal advice on your inquiry. If you need legal advice or would like help in determining who is legally responsible for the payment of property taxes, we suggest contacting an attorney to assist you in resolving this inquiry.

If you are the party legally responsible for paying the taxes, and believe the taxes were tendered by another party in error, you may resubmit your payment using the red payment coupon (detachable bottom portion) received with your returned payment. Please note, by re-submitting your payment you certify that you are the party legally responsible for payment of the property taxes and disclaim any interest in other property tax payments made on the property for the specified tax year and installment.

You must contact your mortgage company to determine why they paid your taxes. If you would like to pay your taxes, please note that by re-submitting your payment you certify that you are the party legally responsible for payment of the property taxes and disclaim any interest in other property tax payments made on the property for the specified tax year and installment.

No, we cannot intervene between you and your mortgage company. You must contact the mortgage company directly.

If you believe a tax payment was made in error on your PIN, and you are the party legally responsible to pay the taxes, you should pay your taxes. Please note, by re-submitting your payment you certify that you are the party legally responsible for payment of the property taxes and disclaim any interest in other property tax payments made on the property for the specified tax year and installment.

For refunds that are the result of PTAB decisions finalized prior to October 2016, the processing time is approximately 3 weeks after finalization.

Due to the Treasurer’s Office initiating a new automated PTAB refund process, for all PTAB refunds that are the result of decisions finalized after October 2016, the processing time will now be approximately 2-4 weeks after finalization.

The amount of the PTAB refund may have been reduced or eliminated by a prior reduction in the taxable value of your property or prior issuance of a refund. Typically, this is due to an action by the Assessor’s Office that applies a homestead exemption to your property or lowers the taxable value of your property. When the Assessor’s Office takes such actions, it is said to be issuing a “Certificate of Error”.

The PIN Payment Summary or other documents you submitted do not indicate on whose behalf the taxes were paid, so they do not prove that you are entitled to a refund of that payment.

The Assessor’s Office may have lowered the assessed value of your property prior to PTAB’s decision by issuing what is called a “Certificate of Error”. Subsequently, PTAB independently determined that the assessed value of your property should be higher than the value set by the Assessor PTAB decisions supersede all prior assessed value determinations.

Please submit a written inquiry to the Treasurer’s Office by following this link and providing the requested information.

We no longer require refund applications for refunds resulting from petitions filed by attorneys with the Property Tax Appeal Board. Instead, we will mail a refund check to the attorney, made payable to the taxpayer. In cases where the Treasurer’s Office cannot determine the proper refund check payee, we will provide notification to the attorney or taxpayer of record. If needed, applications can be downloaded from cookcountytreasurer.com.

New assessed value x equalization factor = New equalized value

New equalized value – exemption(s) = New equalized value after exemption(s)

New equalized value after exemption(s) x tax rate = New tax amount

Taxes paid – new tax amount = Refund amount

To learn if you may be entitled to a refund, go to “Your Property Tax Overview” You can search by address or enter your 14-digit Property Index Number (PIN). You may also call our automated phone system at 312.443.5100. Choose your language, select 2 for Refunds and enter your 14-digit Property Index Number (PIN).

If there was an overpayment of your First Installment taxes that has yet to be refunded, the Second Installment bill will have an alert stating REFUND DUE toward the middle of the bill. The person or entity who made the overpayment can obtain the refund by applying and submitting the appropriate proof of payment. If a mortgage company, title company or other third party made the overpayment using your funds, you must present a letter of direction from that third party indicating that the payment was made on your behalf in order to receive the refund.

The requirement for proof of payment is for the taxpayer's protection (so that funds you overpay can only be refunded to you - not a subsequent or prior owner of the property).

NOTE: If there are duplicate payments (two or more payments of the same tax bill), you must prove that you made or were responsible for both payments. If you paid on the wrong PIN, you must provide sufficient proof that you had absolutely no interest in the property and paid on the wrong PIN.

You can click here to apply online or you can apply in person or by mail by following these steps:

1. Click here to download and print the refund application form.
2. Complete, sign and return the application with ONE of the following proofs of payment for each payment made:
   • Copy of canceled check(s)
   • Copy of register receipt from cashier
   • Copy of paid tax sale redemption bill
   • Copy of property closing statement with copy of title company check
   • If a mortgage company paid, a copy of IRS Form 1098 indicating taxes paid for year OR a letter from the mortgage company, addressed to you, including Property Index Number (PIN), amount paid, date paid, tax year and installment
   
   

   Note: Tax buyers applying for a refund must provide the original validated receipt and letter of deletion from the Cook County Clerk's Office.

3. Mail or bring completed documents to our office. Please sign the application. We will not process incomplete or unsigned applications.

Note: Under Illinois law, there are varying statutes of limitation depending upon the type of refund. All refund applications must be submitted on or before the expiration of the specific statute of limitation, which begins on the date the right to the refund arose.

The following are examples of proof of payment:

• Copy of canceled check(s)
• Copy of register receipt from cashier
• Copy of paid tax sale redemption bill
• Copy of real estate closing statement with copy of title company check
• If a mortgage company paid, a copy of IRS Form 1098 indicating taxes paid for year OR a letter from the mortgage company, addressed to you, including Property Index Number (PIN), amount paid, date paid, tax year and installment

NOTE: Tax buyers applying for a refund must provide the original validated receipt and letter of deletion from the Cook County Clerk's Office.

HELPFUL HINT: Instead of a letter from a mortgage company, one option is to submit a copy of IRS Form 1098, which is the year-end statement of the interest and taxes that a mortgage lender supplies to the borrower. This item states on whose behalf the payment was made. Most often, homeowners/taxpayers keep their IRS Form 1098s with their federal income tax records. Be sure to submit the proof for the correct year: For example, Tax Year 2015 property taxes were paid in calendar year 2016 and would thus be reflected on an IRS Form 1098 from calendar year 2016.

Under Illinois law, there are varying statutes of limitation depending upon the type of refund. The person or entity entitled to the refund must apply by the following deadlines:

• Duplicate and Overpayment: within twenty years from the date the right to the refund arose.
• Certificates of Error issued by the Cook County Assessor's Office (Homestead Exemptions and Assessment Reductions): within twenty years from the date the right to the refund arose.
• Certificates of Error issued by the Circuit Court: within seven years from the date the right to the refund arose.
• Property Tax Appeal Board (PTAB): within seven years from the date the right to the refund arose.
• Specific Objections: within seven years from the date the right to the refund arose.

Under Illinois law, the Treasurer's Office also issues property tax refunds in the following instances:

1. Specific Objections: when the Circuit Court orders a specific objection to reduce a property assessment for a prior tax year and a payment was made that exceeds the new reduced total tax.
2. Property Tax Appeal Board (PTAB): when the Illinois Property Tax Appeal Board reduces a property's assessed value and a payment was made that exceeds the new reduced total tax.
3. Certificates of Error: when the Cook County Assessor's Office or the Cook County Board of Review issue an update, correction or other change to the assessed value. Examples include the Assessor or Board of Review granting a partial or full exemption that was not noted at the time the original bill was printed and paid.

Once a Duplicate or Overpayment Refund application is received, our office will enter the application into our processing database. You may view the status of your refund application on our website by clicking the “Refunds” tab and selecting the "Overpayment Refund Status Search" link.

Refund applicants that do not provide an email address will either receive the refund check at the mailing address provided on the application, or receive a rejection letter.

Online refund applications can take up to 2 weeks to be reflected on our website.

Examine your closing documents or consult the attorney who handled your closing. Normally at closing, the seller gives the buyer a credit for taxes that have not yet been billed. Through this process, the buyer then takes on the responsibility for the taxes even if the credit the seller provided was not enough to pay the bill.

There are several reasons why you should receive your tax bill:

INFORMATION THAT'S IMPORTANT TO YOU

1. The tax bill alerts you to any delinquency, overpayment, refund or changed assessed value.
2. Your bill allows you to see whether you have received all available property tax exemptions that reduce your taxes.
3. The mailing address on your tax bill is also used for annual applications for exemptions.
4. Mortgage companies do not review your tax bill for you. They use a separate system that allows for payment on multiple properties at one time. They do not receive tax bills.

MONITOR YOUR MORTGAGE COMPANY

If you pay taxes through a mortgage escrow account, your bill allows you to monitor your lender's payment of your taxes. This especially important if your mortgage company resells the loan or if you refinance.

• If the amount deducted from your escrow for taxes does not match your tax bill, call the lender.
• Compare the 14-digit Property Index Number (PIN) on your deed with the PIN on the tax bill and the PIN your lender is using to pay.
• If the company paid on the wrong PIN, ask your lender to reimburse your escrow and deduct only the correct amount to pay on your PIN.
• You can also go to Your Property Tax Overview to verify the company has paid the full amount due.

The owners or their attorney should have requested a name and address change. Because that did not occur, you may follow these steps:

1. Use this website to check the name and address
2. Enter your address or Property Index Number (PIN)
3. Select "Update Your Information Online"
4. Fill in the new information
5. Select Submit
6. Follow the instructions in the verification email

You may also request a name or address change by mail or in person by following these instructions.

You may follow these steps:

1. Use this website to check the name and address
2. Enter your address or Property Index Number (PIN)
3. Fill in the new information
4. Select Submit
5. Follow the instructions in the verification email

You may also request a name or address change by mail or in person by following these instructions.

No. There are several reasons you should receive your tax bill:

INFORMATION THAT'S IMPORTANT TO YOU

1. The tax bill alerts you to any delinquency, overpayment, refund, or changed assessed value.
2. Your bill allows you to see whether you have received all available property tax exemptions that reduce your taxes.
3. The mailing address on your tax bill is also used for annual applications for exemptions.
4. Mortgage companies do not review your tax bill for you. They use a separate system that allows for payment on multiple properties at one time. They do not receive tax bills.

MONITOR YOUR MORTGAGE COMPANY

If you pay taxes through a mortgage escrow account, your bill allows you to monitor your lender's payment of your taxes. This is especially important if your mortgage company resells the loan or if you refinance.

• If the amount deducted from your escrow for taxes does not match your tax bill, call the lender.
• Compare the 14-digit Property Index Number (PIN) on your deed with the PIN on the tax bill and the PIN your lender is using to pay.
• If the company paid on the wrong PIN, ask your lender to reimburse your escrow and deduct only the correct amount to pay on your PIN.
• You can also go to Your Property Tax Overview to verify the company has paid the full amount due.

All property within the county is already associated with a PIN, but when a property with a PIN is subdivided, for example, into condominiums or townhouses, each one of those smaller ownership units must be assigned its own PIN. Until you receive your new PIN and tax bill, please contact the Cook County Assessor's Office at 312.443.7550 or at www.cookcountyassessor.com and apply for a Payment (Assessment) by Legal Description tax bill to determine the amount of tax you owe for your individual unit/property.

The Treasurer's Office uses first-class postage, but the mailings are pre-sorted by carrier routes to obtain the maximum first-class postage discount available.

By law, tax bills must be mailed to the last known taxpayer/owner and address on record. For that reason, tax bill mailings include the words "or current owner." In the event of a property sale, this instruction makes sure the bills go to the new owner and not the previous owner at a different location. If you want your tax bill sent to a new address, you must request a name or address change.

The owners or their attorney should have requested a name and address change. Because that did not occur, you may follow these steps:

1. Use this website to check the name and address
2. Enter your address or Property Index Number (PIN)
3. Select "Update Your Information Online"
4. Fill in the new information
5. Select Submit
6. Follow the instructions in the verification email

You may also request a name or address change by mail or in person by following these instructions.

You may follow these steps:

1. Use this website to check the name and address
2. Enter your address or Property Index Number (PIN)
3. Fill in the new information
4. Select Submit
5. Follow the instructions in the verification email

You may also request a name or address change by mail or in person by following these instructions.

The Third-Party Agent (TPA) Program allows third party payers such as banks, mortgage companies and financial institutions to make current year property tax payments on high volumes of properties. A wire transfer is used to submit multiple tax payments simultaneously. The site will now be open year-round, the semi-annual installments plus interest periods. The TPA Program now allows you to make wire transfer payments (including interest) after the due date to avoid making individual payments by check.

For more information, click here

You may search for uncashed refund checks on our website by clicking the "Refunds" tab, and then selecting the "Uncashed Check Search" link.

If you have an uncashed refund check, please submit an email by clicking here, and our office will forward the appropriate reissuance forms to be completed and returned.

Once our office receives the completed refund check reissuance forms, please allow 4-6 weeks for processing.