5 county-level rules, plus city-specific rules for 1 city in Cook County, Illinois.
Verified from official government sources
Cook County imposes a real estate transfer tax of $0.25 per $500 of value (Ord. 93-O-27, Ch. 74 Art. III) on top of the Illinois state tax of $0.50 per $500 (35 ILCS 200/31). There is no Los Angeles-style high-value mansion tax countywide.
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.
Cook County operates the Affordable Housing Trust Fund through the Bureau of Economic Development, but no countywide developer linkage fee exists. Linkage and inclusionary fees are imposed suburb-by-suburb (Evanston, Highland Park, Oak Park, Skokie) under home-rule authority.
Cook County collects no county-level business income tax. Illinois imposes a 7% corporate income tax plus the 2.5% Personal Property Replacement Tax (PPRT) distributed to local governments. Cook County levies industry-specific taxes on parking, hotels, alcohol, and tobacco under Ch. 74.
Cook County's Parking Lot and Garage Operations Tax (Ord. 95-O-27, Ch. 74 Art. IX) charges $3 per day Monday-Friday and $2 per day Saturday-Sunday on commercial daily parking, plus tiered monthly rates. Operators collect from customers and remit to the county.
1 cities in Cook County have their own local taxes & fees rules. Each link goes to that city's dedicated page with code citations.
See every category we cover for Cook County — parking, noise, fences, fires, animals, pools, and more.
Cook County Ordinance Hub →