Vacancy Tax: Arlington Heights vs Chicago
How do vacancy tax rules compare between Arlington Heights, IL and Chicago, IL?
Arlington Heights and Chicago have similar restriction levels.
Arlington Heights, IL
Cook County
Cook County has no vacancy tax on empty residential or commercial property. Illinois law does not authorize counties to impose one, and the property tax system already taxes vacant parcels at full assessed value with no occupancy adjustment.
View full Arlington Heights rules →Chicago, IL
Cook County
Chicago has not adopted a vacancy tax on empty homes or storefronts. Illinois law does not authorize one. The city instead targets blighted vacant property through the Vacant Building Ordinance MCC 13-12-125 registration fees and code enforcement.
View full Chicago rules →Key Facts Comparison
| Fact | Arlington Heights | Chicago |
|---|---|---|
| Vacancy tax | None | None adopted |
| State authority | Not granted to counties | - |
| Incentive classes | 6b, 7a, 7b, 8 | - |
| Code | 35 ILCS 200 | - |
| Vacant building registration | - | MCC 13-12-125 |
| Registration fee | - | $250 annually |
| Daily penalty | - | $200-$1,000 |
Highlighted rows indicate differences between cities.
Arlington Heights FAQ
Does Cook County tax vacant homes extra?
No. Vacant residences pay regular property tax at the same residential assessment level as occupied homes. Illinois has not authorized counties to add a vacancy surcharge.
Are there incentives to fill vacant buildings?
Yes. Cook's Class 6b, 7, and 8 property tax incentives reduce assessment for owners rehabilitating long-vacant industrial or commercial buildings, often cutting tax bills by half for ten years.
Chicago FAQ
Does Chicago tax vacant homes extra?
No. Chicago has no vacancy tax. Owners must register vacant buildings under MCC 13-12-125 and pay a $250 annual fee, plus secure and insure the property to avoid daily code fines.
What if my building sits empty for years?
Failure to register triggers daily fines and a Department of Buildings inspection. Long-vacant unsecured properties may face fast-track demolition under MCC 13-12-145, with costs liened against the parcel.
Compare other topics
See how Arlington Heights and Chicago compare on other ordinance categories.
Want to add a third city?
Use our full comparison tool to compare up to three cities.
Open Comparison Tool