Cook County Property Types: Residential, Commercial, and More

There are many different types of properties in Cook County. They are sorted into several categories for the purposes of classification.

Factors such as age, height, and function of the property determine its class. This brief guide will help you understand the variety of residences, spaces, stores, and other structures that belong to each major category.

What are the residential subclasses?

Within the major residential class, there are two subclasses: regression and non-regression.

The regression class includes:

• Residences of various stories and areas
• Old style row houses over 62 years old
• Apartment buildings with 2-6 units
• Mixed-use buildings with dwelling units and commercial units
• Split level residences
• Individually owned townhomes

There is some overlap with the non-regression class; both include residential land. The non-regression class also includes:

• Residential garages
• Cooperatives
• Residential condominiums
• Residential buildings licensed as bed & breakfasts
• Farm buildings and some agricultural land
• Residences located on parcels that are primarily used for commercial or industrial purposes
• Vacant land under common ownership with an adjacent residence
• Residences of taxpayers who received the home improvement exemption

What is the multi-family class?

While the multi-family class has no subclasses, but there are two similar major classes. The multi-family class includes:

• Land and garages used in conjunction with rental apartments
• Buildings with at least 2 stories and more than 7 units
• Mixed use buildings with dwelling and commercial units that are over 20,000 square feet
• Rented modern row houses with seven or more units
• Rental condominiums

What is the non-for-profit class?

The non-for-profit property class includes vacant land and all types of structures. Garages, commercial buildings, gas stations, commercial greenhouses, theatres, motels, and shopping centers can all qualify as long as they do not operate for profit.

What is the commercial class?

There are three major classes that include commercial property: Commercial, Commercial Incentive, and Commercial/Industrial Incentive. The Commercial class includes:

• Commercial land
• Golf courses land
• Golf course land
• Garages used in conjunction with commercial improvements
• Hotels
• Motels
• Rooming houses
• Commercial buildings
• 2-3 story buildings that contain retail or commercial space
• One-story public garages
• Gas stations
• Commercial greenhouses
• Theatres
• Banks
• Supermarkets
• Shopping centers
• Bowling alleys
• Quonset huts
• Commercial condominium units

All these structures also appear in the Commercial Incentive Class.

What is the commercial/industrial incentive class?

The commercial/industrial incentive class includes structures very similar to those in the other commercial classes. Commercial incentive land, industrial incentive land, gas stations with or without a bay or store, industrial condominium units, office buildings, and regional/promotional shopping centers belong to this class.  

Industrial properties are also split between several major classes. Cook County has an Industrial class, and Industrial Incentive class, and an Industrial Brownfield Incentive class. The Industrial class includes:

• Industrial land
• Industrial minor improvements and garages used in conjunction
• Industrial condominium units
• Industrial buildings

The Industrial Brownfield Incentive class includes Industrial Brownfield land, garages used in conjunction, special improvements, and condominium units on Industrial Brownfields.

There is also a separate class for vacant land that does not fall into any of the above categories. There is also a category dedicated to exempt property and railroad property. With many overlapping category items, it may be helpful to consult an attorney for additional clarification.

No matter the category of the property you own or manage, you should consider appealing your property taxes.

Property taxes unappealing? We can help!

Appealing your property taxes is one way to ensure that the amount you pay is fair whether you live in the north/northwest suburbs, south/southwest suburbs, or in the City of Chicago.

At present, Illinois is second only to New Jersey with the highest effective property tax rates in the United States. A 2020 study found that some Chicago area homeowners pay twice the national average in property taxes for a similarly valued home. Moreover, property tax hikes are slated for 2021.

Appeal.Tax can prepare your property tax appeal and handle it from start to finish. We understand local appeal procedures to help homeowners avoid being overburdened with property taxes.

Appeal.Tax has no fee unless a reduction is obtained. And we only charge a portion of the overall tax savings secured.

Contact Appeal.tax today to discuss your Association, residential, or commercial property tax appeal. Tax Attorney Timothy Jacobs can be reached at 847-777-7270 or tjacobs@ksnlaw.com.

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