Based on the Cook County Treasurer's tax year 2025 bill data for suburban Cook County north of North Avenue.
Second-installment property tax bills for tax year 2025 went out about two months late this year, with a due date of October 1, 2026. For homeowners in suburban Cook County north of North Avenue, these are the first bills to reflect the 2025 reassessment, and most of those homeowners are paying more.
The Cook County Treasurer reports that the median residential bill in the north and northwest suburbs rose 6.7%, to $8,007. Our office also reviewed the Treasurer's bill data for nearly 400,000 homes and condominiums in the region, comparing each property's 2025 bill to its 2024 bill. About three out of four owners are paying more. Nearly half saw their bill go up 10% or more, and more than one in five saw an increase of 20% or more. The size of the increase depended a great deal on the town and the type of home.
The 2025 Reassessment
Cook County reassesses property every three years, one region at a time. Chicago was reassessed in 2024, the suburbs north of North Avenue in 2025, and the suburbs south of North Avenue are being reassessed this year. The 2025 reassessment covered 13 townships: Barrington, Elk Grove, Evanston, Hanover, Leyden, Maine, New Trier, Niles, Northfield, Norwood Park, Palatine, Schaumburg, and Wheeling.
Home values grew much faster than business values. After appeals, the assessed value of residential property in the region went up 24.4%, while commercial property (offices, stores, and similar properties) went up 7.9%. Total taxes billed in the region rose $370.8 million, or 6.4%. Homeowners are paying $359.5 million of that increase.
How a Higher Assessment Becomes a Tax Bill
A 25% increase in your assessment does not mean a 25% increase in your taxes. Your school district, village, park district, and other local governments each decide how much money to collect. This is called the levy. The Cook County Clerk then sets a tax rate for each district that spreads its levy across all of the property in that district. When property values go up across the board, the rates go down.
That is what happened in 2025. The average tax rate in the north and northwest suburbs fell about 13%. In Wilmette and Winnetka, it fell about 18% and 19%.
What matters is how your assessment changed compared to the other properties in your taxing districts. The Clerk's office illustrated this using a north suburban home worth $250,000 in 2024 and the region's average tax rate:
| If the Home's Assessed Value... | 2025 Tax Bill | Change From the 2024 Bill of $6,004 |
|---|---|---|
| Stayed the same | $5,268 | −$736 (−12.3%) |
| Went up 10% | $5,875 | −$129 (−2.2%) |
| Went up 15% | $6,178 | +$174 (+2.9%) |
| Went up 20% | $6,482 | +$477 (+8.0%) |
| Went up 30% | $7,089 | +$1,084 (+18.1%) |
If your assessment went up less than most properties in your area, your bill may have gone down, even in a year when most bills went up.
Who Saw the Largest Increases
Condominium Owners
Condominium owners were hit harder than owners of single-family homes. Across the region, the typical single-family bill went up 7.8%, or about $670. The typical condominium bill went up 15.2%, or about $650, and nearly two in five condominium owners saw an increase of 20% or more.
Part of the reason is that condominium values rose faster. The typical condominium's assessment went up about 29%, compared to about 22% for a single-family home. The homeowner exemption also plays a role. The exemption reduces a home's taxable value by a flat $10,000 of equalized assessed value, regardless of what the home is worth. When values go up, the exemption stays the same, so the taxable portion of the home grows faster than its value. That effect is larger for lower-valued properties, which includes many condominiums.
The results varied by town. In Northlake, Hoffman Estates, and Hanover Park, the typical condominium bill went up between 28% and 36%. It went up more than 20% in Prospect Heights, Franklin Park, River Grove, Schaumburg, Elgin, and Lincolnwood. In Wilmette and Winnetka, the typical condominium bill went up less than 3%. In Evanston, condominium assessments were nearly unchanged while single-family assessments went up more than 20%, and the typical Evanston condominium bill went down 9.3%.
Towns With Slow Commercial Growth
When business values lag behind home values, homeowners pick up a larger share of the tax bill. The Treasurer pointed to Schaumburg, home of Woodfield Mall, where residential values went up 26.8% and commercial values went up only 4.6%. In River Grove, residential values went up 25.8% while commercial values went down 3.5%. In Prospect Heights, home values went up 31.4% compared to 12.4% for business property, and the city and every school district serving it raised its levy by at least 3.5%.
Towns With School Referendums
Voter-approved school spending also shows up on the bills. In November 2024, voters in Barrington Community Unit School District 220 approved a $64 million bond issue, and the amount District 220 billed to Cook County property owners went up about 10%. The district serves South Barrington, where the typical single-family bill went up 15.5%, about $2,600, the largest increase of any municipality in the region.
In Northbrook, voters approved $94.9 million in bonds for School District 28 and a levy increase for debt service in School District 27. The amount District 28 billed went up 19%, and the typical single-family bill in Northbrook went up 13.8%, or $1,878.
Business Appeals
Appeals also moved part of the tax burden from businesses to homeowners. Property taxes in Illinois work as a zero-sum system: when one group of properties pays less, the others pay more. The Assessor's initial 2025 values lowered homeowners' share of the region's assessed value from 65.8% to 64.1%. After appeals, it ended up at 67.8%. Most of that change came at the Board of Review, which granted nearly $1.3 billion in reductions to commercial and industrial property, compared to about $397 million for homes. According to the Treasurer, the shift was smaller than the one that followed the 2022 reassessment, but it still moved about 2% of the region's tax burden onto homeowners.
The North Avenue Line
North Avenue is the dividing line between the county's two suburban reassessment regions, and Melrose Park and Northlake sit on both sides of it. Properties north of North Avenue were reassessed for 2025. Properties to the south are being reassessed now, for next year's bills. The Treasurer found that the median residential bill in the part of Melrose Park north of North Avenue went up 20.6%, compared to 1.6% on the south side. In Northlake, the figures were 14.9% and 2.3%. Owners south of North Avenue should expect their reassessment to show up on next year's bills.
Results by Township
The tables below compare each property's 2025 bill to its 2024 bill and show the typical (median) change for single-family homes and for condominiums. The last column shows the share of all homes whose bill went up 10% or more.
Schaumburg Township had the broadest increases. Nearly two-thirds of its homes saw their bill go up 10% or more, and the typical condominium bill went up 23.3%. Norwood Park was the only township where the typical single-family bill barely changed.
| Township | Single-Family Homes | Condominiums | Homes Up 10% or More |
|---|---|---|---|
| Schaumburg | +$851 (10.8%) | +$997 (23.3%) | 63% |
| Northfield | +$1,447 (10.8%) | +$426 (8.7%) | 50% |
| Barrington | +$1,396 (10.5%) | +$639 (5.7%) | 49% |
| Evanston | +$1,128 (10.1%) | −$390 (−9.3%) | 39% |
| Palatine | +$842 (9.0%) | +$751 (19.0%) | 54% |
| New Trier | +$1,467 (8.5%) | +$219 (3.5%) | 44% |
| Wheeling | +$743 (8.0%) | +$763 (17.2%) | 51% |
| Leyden | +$499 (7.1%) | +$548 (16.6%) | 47% |
| Maine | +$531 (6.6%) | +$498 (11.8%) | 44% |
| Elk Grove | +$537 (6.4%) | +$531 (15.8%) | 48% |
| Hanover | +$412 (5.9%) | +$860 (18.2%) | 41% |
| Niles | +$444 (5.6%) | +$535 (9.8%) | 40% |
| Norwood Park | +$81 (1.1%) | +$368 (7.6%) | 27% |
Results by Town
Towns are listed in order of the increase for single-family homes. A dash means the town has too few condominiums to report. Unincorporated areas are not shown. In unincorporated New Trier Township, the typical single-family bill went up 25.9%, or more than $7,500.
| Town | Single-Family Homes | Condominiums | Homes Up 10% or More |
|---|---|---|---|
| South Barrington | +$2,598 (15.5%) | — | 68% |
| Northbrook | +$1,878 (13.8%) | +$504 (10.5%) | 59% |
| Barrington Hills | +$2,359 (12.9%) | — | 56% |
| Northlake* | +$871 (12.8%) | +$1,012 (35.9%) | 61% |
| Roselle | +$996 (12.7%) | +$902 (16.1%) | 67% |
| Kenilworth | +$3,458 (12.1%) | — | 55% |
| Lincolnwood | +$1,062 (11.9%) | +$1,076 (20.4%) | 56% |
| River Grove* | +$858 (11.9%) | +$758 (22.5%) | 61% |
| Schaumburg | +$933 (11.6%) | +$985 (21.7%) | 69% |
| Inverness | +$1,692 (11.2%) | +$665 (5.1%) | 44% |
| Melrose Park* | +$741 (10.1%) | — | 57% |
| Evanston | +$1,128 (10.1%) | −$390 (−9.3%) | 39% |
| Hoffman Estates | +$819 (9.7%) | +$1,073 (30.0%) | 57% |
| Prospect Heights | +$1,065 (9.6%) | +$859 (24.1%) | 71% |
| Mount Prospect | +$804 (8.9%) | +$568 (18.2%) | 50% |
| Winnetka | +$2,246 (8.5%) | +$151 (2.8%) | 45% |
| Palatine | +$788 (8.5%) | +$709 (18.7%) | 55% |
| Glenview | +$1,043 (8.4%) | +$342 (6.2%) | 43% |
| Rolling Meadows | +$627 (8.1%) | +$707 (18.1%) | 53% |
| Wilmette | +$1,134 (7.9%) | +$85 (1.2%) | 41% |
| Morton Grove | +$651 (7.9%) | +$636 (9.6%) | 43% |
| Arlington Heights | +$775 (7.5%) | +$531 (13.9%) | 46% |
| Glencoe | +$1,718 (7.3%) | +$513 (6.6%) | 42% |
| Des Plaines | +$524 (7.3%) | +$486 (11.8%) | 45% |
| Buffalo Grove | +$648 (7.2%) | +$738 (19.4%) | 59% |
| Barrington | +$783 (7.1%) | +$453 (10.9%) | 43% |
| Schiller Park | +$528 (7.0%) | +$498 (16.9%) | 50% |
| Wheeling | +$505 (6.7%) | +$869 (18.9%) | 51% |
| Hanover Park | +$472 (6.7%) | +$1,103 (27.9%) | 44% |
| Elgin | +$396 (6.5%) | +$794 (20.5%) | 44% |
| Northfield | +$794 (6.2%) | +$406 (7.2%) | 39% |
| Park Ridge | +$662 (6.0%) | +$468 (7.8%) | 38% |
| Streamwood | +$379 (5.9%) | +$712 (16.0%) | 37% |
| Bartlett | +$507 (5.6%) | +$842 (17.3%) | 39% |
| Skokie | +$398 (5.3%) | +$437 (8.4%) | 39% |
| Elmwood Park | +$430 (5.2%) | +$532 (15.6%) | 43% |
| Franklin Park | +$317 (5.2%) | +$992 (23.0%) | 37% |
| Elk Grove Village | +$346 (4.4%) | +$694 (15.8%) | 42% |
| Rosemont | +$310 (3.8%) | +$327 (11.5%) | 51% |
| Niles | +$275 (3.6%) | +$605 (16.3%) | 37% |
| Norridge | +$74 (1.0%) | +$448 (11.7%) | 29% |
| Harwood Heights | +$65 (0.8%) | +$368 (7.5%) | 28% |
| Golf | −$210 (−1.4%) | — | 20% |
* Only the portion of the town north of North Avenue.
What Homeowners Can Do
The north suburbs will not be reassessed again until tax year 2028. Unless your property changes or you win an appeal, your 2025 assessment is the starting point for your 2026 and 2027 bills. If the assessment is wrong, it will cost you for three years, so check it now.
Check Your Assessment
Look up your property on the Cook County Assessor's website and confirm the details: square footage, bathrooms, basement, garage, and so on. Errors in the property record are common and are one of the simplest grounds for an appeal. Then compare your assessment to similar homes nearby, or similar units in your building, and to recent sales. An appeal can be based on your property's market value or on how it is assessed compared to similar properties.
Check Your Exemptions
Make sure your bill reflects every exemption you qualify for, such as the homeowner, senior, and senior freeze exemptions. You can check your exemption history on the Treasurer's website. If an exemption was missed in a prior year, you can apply for a refund through the Assessor's certificate of error process.
Know Your Appeal Deadline
Each township has its own appeal window, first with the Assessor and then with the Board of Review. As of October 1, 2026, the status for the north suburban townships is:
| Township | 2026 Appeal Status |
|---|---|
| Leyden | Assessor open through October 14 |
| Wheeling | Assessor open through October 22 |
| Palatine | Assessor open through November 4 |
| Hanover, Niles, Schaumburg | Assessor not yet open |
| Barrington, Northfield | Assessor closed; Board of Review not yet open |
| Elk Grove, Evanston, Maine, New Trier, Norwood Park | Closed at both the Assessor and the Board of Review |
Dates change, so confirm yours on the Assessor's and the Board of Review's websites. If you appealed to the Board of Review this year and disagree with its decision, you may be able to appeal to the state Property Tax Appeal Board. In Cook County, that appeal is due within 30 days after the date of the Board of Review's notice or the date the Board of Review sends its final action on your township to the Assessor, whichever is later.
An appeal cannot lower the tax rate or the levy. It only addresses whether your assessment is accurate and fair. Our office handles property tax appeals and can review your assessment with you.
Buying or Selling in the North Suburbs
Closings Earlier This Year
Because the bills were late, north suburban closings from early 2026 until late summer had to prorate taxes using the 2024 bill. That bill was still based on values from the 2022 reassessment.
In Cook County, the first installment is 55% of the prior year's total bill, so the second installment picks up the entire change. For example, if a home's total bill went from $10,000 to $11,500, the first installment was $5,500 and the second installment was $6,000. An estimate based on the prior year would have put the second installment at $4,500. The actual bill was $1,500, or one-third, more than the estimate.
Under Paragraph 12 of the Multi-Board 8.0 contract, tax prorations are final at closing unless the parties agree otherwise in writing. A buyer whose credit was based on 100% of the 2024 bill generally has to absorb the difference. Our article Real Estate Tax Prorations at Closing in Cook and the Collar Counties explains the options for handling reassessment years.
Closings Going Forward
For closings now, the 2025 bill is the most recent ascertainable full year tax bill, and it reflects the new values. That makes this year's proration more reliable than it was before the bills came out. A few things still deserve attention.
Levy increases. For tax year 2026, the state tax cap limits most districts' levy increases to 2.6%. Payments on voter-approved bonds are not subject to the cap. In Prospect Heights, for example, voters approved $21.5 million in road bonds in March 2026 that had not been issued when the 2025 bills were calculated.
Exemptions. A seller's senior exemption or senior freeze does not carry over to the buyer. If the seller's bill reflects exemptions the buyer will not have, the proration should account for it.
Pending appeals. If the seller has an appeal pending, the contract should say who receives any refund and how a change in the bill will be handled.
If you are thinking about selling in the next year or two and believe your assessment is too high, consider appealing before you list. Buyers and their lenders look closely at the current tax bill.
Homeowner Checklist
- Compare your 2025 second-installment bill to your 2024 bill.
- Check your property's characteristics on the Assessor's website.
- Compare your assessment to similar homes or units and to recent sales.
- Confirm your exemptions, and apply for a certificate of error if one was missed.
- Find your township's appeal dates and put them on your calendar.
- If you are buying or selling, talk to your attorney about the tax proration before you sign.
About the data: Figures credited to the Treasurer, the Clerk, or the Assessor come from their published reports and data. The township and town figures, and the regional figures for single-family homes and condominiums, were calculated by our office from the Treasurer's bill data for tax years 2024 and 2025. They compare the same property from one year to the next and report the median change. Single-family figures include townhomes. Condominium figures exclude parking spaces and storage units. Figures for towns that extend into neighboring counties cover only the Cook County portion. The Treasurer's report measures the change in the median bill for all residential property, so its town figures differ from ours. Sources: Cook County Treasurer, 2025 Tax Year Bill Analysis (August 2026) and tax year 2025 bill data; Cook County Clerk, 2025 Tax Rate Report (September 2026); Cook County Assessor's Office, 2026 Assessment Calendar; Cook County Board of Review, 2026 Dates and Deadlines.
This post is for informational purposes only and does not constitute legal or tax advice. Consult a qualified real estate attorney for guidance on your specific situation.