Local Taxes & Fees in Cook County, IL (2026)
2 county-level rules, plus city-specific rules for 4 cities in Cook County, Illinois.
Verified from official government sources
Business Tax Classification
Cook County taxes business real estate under its own classification system: commercial (Class 5a) and industrial (Class 5b) property is assessed at 25% of market value, more than double the 10% rate for owner-occupied homes.
Cook County Business Property Tax Classification
Some RestrictionsCook County Code § 74-63
Class 5a. All real estate not included in Class 1, Class 2, Class 3, Class 4, Class 5b, Class 6b, Class C, Class 7a, Class 7b, Class 7c, Class 7d, Class 8, Class 9, Class S or Class L of this Section. ... Class 5b. All real estate used for industrial purposes as defined herein and not included in any other class.
Parking Tax
Cook County taxes parking a motor vehicle in any lot or garage countywide, including inside municipalities like Chicago, at 6% for daily parking and 9% for weekly or monthly parking.
Cook County Parking Lot Tax
Some RestrictionsCook County Code § 74-512
A tax is imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the County. The tax shall be collected by operators and valet parking operators... A tax upon the use or privilege of parking a motor vehicle in or upon parking lots or garages... is hereby imposed at the rate of six percent of the charge or fee paid for parking for a 24-hour period or...
Local Taxes & Fees by City in Cook County
4 cities in Cook County have their own local taxes & fees rules. Each link goes to that city's dedicated page with code citations.
All Cook County ordinances
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