Incentives & Special Properties

Appeal Online:

When your property's township is open for appeals, you may submit your appeal and supporting documents entirely online.

You must have already filed an incentives eligibility application and be deemed eligible in order to file an incentives appeal. 

Launch Online Appeal Portal

>> Incentive Forms

>> Special Assessment Properties

• Class 6b, 7a / 7b / 7c / 7d , 8, 9
• Class C, L, S
• Open Space
• Historic Residence Property Tax Assessment Freeze
• Single-Room Occupancy, Farmland, Omitted Assessments
• Fee structure information

Incentive Forms

• Triennial Affidavit for Incentive Properties (City Tri)
• Incentives Filing Fees
• Affordable Housing Documentation Checklist
• Class 2 SRO Eligibility Application
• Class 2 SRO Annual Affidavit
• Class 2 SRO Eligibility Bulletin
• Class 6b Eligibility Application
• Class 6/7/8 Renewal Application
• Class 6b Eligibility Bulletin
• Class 6b SUSTAINABLE EMERGENCY RELIEF Application
• Class 6B SER Annual Affidavit
• Class 7a Eligibility Application
• Class 7a Eligibility Bulletin
• Class 7b Eligibility Application
• Class 7b Eligibility Bulletin
• Class 7c Eligibility Application
• Class 7c Eligibility Bulletin
• Class 7c Annual Affidavit
• Class 8 Eligibility Application
• Class 8 Eligibility Bulletin
• Class 9 Eligibility Bulletin
• Class 9 Checklist
• Class 9 Application - Part I
• Class 9 Application - Part II
• Class 9 Application Instructions
• Class 9 Eligibility Application - Part I
• Class 9 Eligibility Application - Part II
• Class 9 Renewal (10 Year)
• Class 9 Affidavit (2024)
• Class 9 Rent and Tenant Income Schedule
• Class C Eligibility Application
• Class C Eligibility Bulletin
• Class E Application
• Class E Eligibility Bulletin
• Class L Eligibility Application
• Class L Eligibility Bulletin
• Class L Affidavit
• Class S Eligibility Application
• Class S Eligibility Bulletin
• Class S Affidavit
• IC IQ (Incentive Classification - Initial Questionnaire)
• Open Space Eligibility Application
• Open Space Eligibility Bulletin
• Living Wage Ordinance Affidavit
• Incentives/other Special Properties Appeal
• Residential Freeze Informational Bulletin
• DNR Historic Freeze brochure
• Historic Resident Freeze - 2023
• Historic Resident Freeze - 2025
• LANDMARK AFFIDAVIT 2020
• Affordable Housing Special Assessment Program Annual Affidavit - 2023
• Cook County Living Wage Information
• 2020 Cook County Agricultural Questionnaire
• 2021 Cook County Agricultural Questionnaire
• 2025 Cook County Agricultural Questionnaire

Special Assessment Properties

Class 6b

Designed to encourage industrial development throughout Cook County by offering a real estate tax incentive for the development of new industrial facilities, the rehabilitation of existing industrial structures, and the industrial reutilization of abandoned buildings.

• Class 6b Eligibility Bulletin
• Class 6b Eligibility Application
• Class 6/7/8 Renewal Application
• Class 6b SUSTAINABLE EMERGENCY RELIEF Application
• Incentives Appeal Form
• Triennial Affidavit for Incentive Properties (City Tri)
• Class 6B SER Annual Affidavit

Class 7a

Intended to encourage commercial projects in areas determined to be "in need of commercial development.These projects have total development costs, exclusive of land, that DO NOT EXCEED two million and would not be economically feasible without the incentive.

• Class 7a Eligibility Bulletin
• Class 7a Application
• Incentives Appeal Form
• Triennial Affidavit for Incentive Properties (City Tri)
• Class 6/7/8 Renewal Application

Class 7b

Intended to encourage commercial projects in areas determined to be "in need of commercial development. These projects have total development costs, exclusive of land, that EXCEED two million and would not be economically feasible without the incentive.

• Class 7b Eligibility Bulletin
• Class 7b Application
• Incentives Appeal Form
• Triennial Affidavit for Incentive Properties (City Tri)
• Class 6/7/8 Renewal Application

Class 7c

• Class 7c Eligibility Application
• Class 7c Eligibility Bulletin
• Incentives Appeal Form
• Class 6/7/8 Renewal Application
• Class 7c Annual Affidavit

Class 7d

"Food Desert" incentive which is intended to encourage the operation of grocery stores in areas where it would not be economically feasible with assistance.

• Class 7d Eligibility Application
• Class 7d Eligibility Bulletin

Class 8

Designed to encourage industrial and commercial development in areas of the county which are experiencing severe economic stagnation.

• Class 8 Eligibility Bulletin
• Class 8 Application
• Class 6/7/8 Renewal Application
• Incentives Appeal Form
• Triennial Affidavit for Incentive Properties (City Tri)

Class 9

Designed to encourage new development, rehabilitation and long-term preservation of affordable multi-family rental housing throughout Cook County.

• Class 9 Eligibility Bulletin
• Class 9 Checklist
• Class 9 Eligibility Application - Part I
• Class 9 Eligibility Application - Part II
• Class 9 Affidavit (2023)
• Class 9 Eligibility Renewal (10 Year)
• Class 9 Rent and Tenant Income Schedule
• Incentives Appeal Form
• Incentives Class Living Wage Ordinance Affidavit
• Checklist
• Cook County Living Wage Affidavit

Class C

Designed to encourage industrial and commercial development throughout Cook County by offering a tax incentive for the remediation of contaminated properties including abandoned property or vacant land.

• Class C Eligibility Bulletin
• Class C Eligibility Application
• Incentives Appeal Form
• Checklist
• Cook County Living Wage Affidavit
• 2017 Annual Affidavit for Incentive Properties

Class L

Real estate is to be used for commercial, industrial, multi-family residential or not-for-profit purposes and has been individually designated as a landmark or is a contributing building in a designated historic or landmark district.

• Class L Eligibility Bulletin
• Class L Eligibility Application
• Class L Owner Investment Affidavit
• Incentives Appeal Form
• Triennial Affidavit for Incentive Properties (City Tri)
• Checklist
• Cook County Living Wage Affidavit
• 2017 Annual Affidavit for Incentive Properties

Class S

Class 3 property which is subject to a project-based Section 8 contract that has been renewed under the United States Housing and Urban Development (HUD) "Mark Up To Market(MUTM) option. The Section 8 units must be retained during the five-year term of the renewed MUTM contract.

• Class S Eligibility Bulletin
• Class S Eligibility Application
• Class S Affidavit
• Incentives Appeal Form
• Checklist
• Cook County Living Wage Affidavit
• 2017 Annual Affidavit for Incentive Properties
• Cook County Assessor's Office 2017 Class S Affidavit
• Cook County Assessor's Office 2022 Class S Affidavit

Open Space

• Open Space Eligibility Bulletin
• Open Space Annual Application
• Incentives Appeal Form

Historic Residence Property Tax Assessment Freeze

The State of Illinois provides a Property Tax Assessment Freeze Program which provides tax incentives to owner-occupants of certified historic residences who rehabilitate their homes.  Through the Property Tax Assessment Freeze Program, the assessed valuation of the historic property is frozen for eight years at the level it was at the year rehabilitation began.  The valuation is then brought back to market level over a period of four years.

To obtain additional information regarding the application procedure, please contact the Illinois Historic Preservation agency at             
http://www.illinois.gov/ihpa/Preserve/Pages/taxfreeze.aspx 

• Residential Freeze Informational Bulletin
• DNR Historic Freeze brochure
• Historic Resident Freeze - 2023
• Historic Resident Freeze - 2025

Single Room Occupancy (SRO)

• SRO Eligibility Bulletin - Class 2
• Class 2 SRO Eligibility Application
• Class 2 SRO Annual Affidavit
• Incentives Appeal Form

Farmland

• Incentives Appeal Form
• 2010 Farm Affidavit
• 2011 Farm Affidavit
• 2012 Farm Affidavit
• 2013 Farm Affidavit
• 2014 Farm Affidavit
• 2016 Farm Affidavit
• 2017 Farmland Affidavit
• 2018 Farmland Affidavit
• 2019 Farmland Affidavit
• 2020 Farmland Affidavit
• 2021 Cook County Agricultural Questionnaire
• 2022  Farmland Affidavit
• 2023 Cook County Agricultural Questionnaire
• 2025 Cook County Agricultural Questionnaire

Omitted Assessments

• Omitted Assessment Appeal Form
• Owner Lessee Verification Affidavit for Omitted Assessments
• Request to List Omitted Assessments Form
• Certificate of Error for Omitted Assessments Form

Fee Structure Information

In an effort to generate revenue, the Cook County Board recently approved a new fee plan requiring the Cook County Assessor's Office to begin charging fees for a number of services. The CCAO charges for the following:

Checks should be made payable to: COOK COUNTY ASSESSOR'S OFFICE

All fees associated with the above-referenced items are non-refundable filing fees. Acceptance of a filing fee by the Cook County Assessor’s Office does not guarantee that our office will grant the requested action related to the filing fee. It is the responsibility of the submitter or submitter’s agent to provide all necessary materials. 

There is a $25 processing fee for each check that is returned by the submitter’s bank for any reason. A returned check must be redeemed with cash, certified funds, or a money order. The returned check service charge and the original amount due must be paid before any work will be processed. All Division Filling Fees must be paid by check. No money orders, cashier's checks, cash, or cash equivalents are accepted.