By reforming state and local taxation, the region would benefit from new policies that help to advance rather than undermine GO TO 2040 goals. Tax policy should encourage local decisions that make effective use of land, generate good jobs, and trigger sustainable economic activity.
Regional Tax Policy Task Force Advisory Report
Created by the CMAP Board to make recommendations on state and local tax policy matters addressed in GO TO 2040, the Regional Tax Policy Task Force met from April 2011 to January 2012. It was charged with advising the CMAP Board on issues central to state and local fiscal policy, viewed through the lens of the regional economy, sustainability, equity, and the connections between tax policies and development decisions. The task force existed to advise the CMAP Board and had no statutory or independent authority. After ten meetings and extensive staff-supported research, the task force prepared an advisory report, which the CMAP Board received at its regularly scheduled monthly meeting on February 8, 2012.
Impacts of Local Development Decisions
A CMAP report, Fiscal and Economic Impact Analysis of Local Development Decisions, contains a case-study analysis of the fiscal impacts of 31 developments in 10 of the region's communities, as well as an assessment of regional economic and market impacts. The focus of this report is on municipal fiscal impacts, although some analysis of other districts is provided. While each case study exists within a unique set of localized market and fiscal conditions, CMAP has identified several trends regarding fiscal impact practice, revenue sources, and infrastructure and service costs.
Local Economic Development Incentives Report
A CMAP report, Examination of Local Economic Development Incentives in Northeastern Illinois, analyzes how local governments use incentives to attract or retain businesses such as retail stores, auto dealerships, corporate offices, and manufacturing or warehousing industries or encourage the redevelopment of underutilized sites and the construction of affordable housing and mixed-use development. Although 202 out of 284 municipalities in northeastern Illinois are using economic development incentives, their impact is not widely understood. To determine their prevalence, structure, and goals -- along with their effects on development in the region -- CMAP studied the following incentives: sales tax rebates, tax increment financing (TIF) districts, property tax abatements, and property tax incentive classifications unique to Cook County.
Decoding Property Taxes & Classification
Property taxes are among the policies that CMAP is evaluating after a regional task force on state and local tax policy submitted an advisory report to the CMAP Board. The first of two-part issue brief explains how property taxes are determined throughout the region, providing details of how property taxes pay for services delivered by particular units of government.
Cook County Property Tax Classification
The second in this two-part issue brief highlights how phasing out this system could make established communities more attractive for redevelopment and infill of vacant or underutilized land.
Tax Policy Updates
March 05, 2019
Mar 5, 2019 The benefits of adding more services to Illinois' sales tax base ...Read more
November 28, 2017
Nov 28, 2017 Property tax burden in the Chicago region Download the PDF . ...Read more
May 11, 2016
Download PDF now. In Illinois, municipalities and counties receive sales tax revenue based on the location of sales. This structure has resulted in the rise of an ...Read more
October 16, 2015
This Policy Update looks at the relationship between retail vacancy and sales tax revenues in the region's communities.Read more
May 22, 2015
The scheduled spring session of the 99 th Illinois General Assembly is coming to a close. However, the state's Fiscal Year 2016 budget has not yet been passed due to significant disagreemen...Read more
May 11, 2015
There is growing consensus that continued reliance on the motor fuel tax (MFT) is not an appropriate long-term solution for transportation funding. Despite being one of the primary revenu...Read more
February 06, 2015
Local revenue sources differ in terms of stability and this variation affects the ability of communities to provide consistent services and maintain tax burdens.Read more
December 18, 2014
The Civic Federation recently released a report profiling unincorporated areas across six Cook County townships.Read more
November 07, 2014
The use of property tax classification in Cook County makes it difficult to encourage and strengthen non-residential development in existing communities.Read more
July 31, 2014
Evanston and River Forest Townships have explored ways to consolidate operations with their surrounding municipalities.Read more
July 16, 2014
In 2013 Oregon enacted the nation's first road usage fee, following the completion of a pilot program.Read more
July 10, 2014
While local motor fuel tax allotment criteria are uniform across the state, the road systems they serve are not.Read more
July 02, 2014
House Bill 5785 would allow a limited number of special districts to be dissolved into counties, municipalities, or other special districts.Read more
June 26, 2014
The Preserving America's Transit and Highways Act (PATH) of 2014 would extend the nation's highway and transit programs through December 31, 2014.Read more
June 20, 2014
New federal transportation proposals attempt to identify sustainable revenue sources as the HTF nears insolvency later this summer and MAP-21 is set to expire September 30, 2014.Read more
June 18, 2014
This is the second in a series of three Policy Updates on the structure of transportation funding programs in Illinois, as well as the governance of the state and local highway system.Read more
June 13, 2014
Submit comments on-line and attend open house meetings throughout the region for the draft GO TO 2040 plan update and FFY 2014-19 Transportation Improvement Program.Read more
June 19, 2012
Last month, the DuPage County Board released an independent assessment of 24 special districts, each of which is governed by board members who are appointed by the DuPage County Board Chair. The...Read more