Property Taxes: Cook County vs Maricopa County
January 15, 2026
January 15, 2026
Thinking about a move between Chicago and Phoenix and wondering how your property taxes will change? You are not alone. Tax systems can look similar on the surface but work very differently once you dig in. In this guide, you will learn how Cook County and Maricopa County set value, calculate bills, handle exemptions, and manage appeals so you can plan with confidence. Let’s dive in.
In Cook County, the Cook County Assessor sets your assessed value, which is intended to reflect market value. Illinois then applies classification and equalization to produce an Equalized Assessed Value, or EAV. Local taxing districts, such as schools and municipalities, set levies that ultimately drive your rate. The EAV is used to apportion those levies across all properties.
Assessments are updated on cycles that vary by township and property type. You receive assessment notices and can view property record cards online. The Cook County Board of Review hears formal appeals if you disagree with your value.
In Maricopa County, the Assessor estimates market value, known as full cash value. Arizona statutes may limit how much the value used for taxation can increase year to year. Local taxing entities certify levies, and the County Treasurer issues and collects tax bills.
Values are updated annually, and owners receive valuation notices with instructions for review and appeal. Maricopa County also provides detailed parcel lookups and value histories online.
Your bill is the result of two moving parts: value and levies. The assessor estimates your value. Local districts decide how many dollars they need to operate. The county divides those levies across the taxable base to arrive at the rates that produce your bill. Here is the typical flow in each county.
Both counties offer relief that can lower your taxable value if you qualify. Programs and eligibility vary, so review requirements closely and file on time.
Cook County provides homeowner exemptions for primary residences, plus senior exemptions and a senior assessment freeze for eligible owners. Additional relief exists for returning veterans, persons with disabilities, and more. Many exemptions require annual filing or renewal and proof of status. Review application steps and current rules on the Cook County Assessor website.
Arizona and Maricopa County offer homeowner or primary residence exemptions and relief for seniors, persons with disabilities, and veterans. Arizona law also includes valuation limitations that can affect the value used for taxation. Check eligibility, documentation, and timelines with the Maricopa County Assessor and the Arizona Department of Revenue.
If your value seems off, you have options. Appeals are time sensitive in both counties, and missing a deadline can limit your remedies.
You can request an informal review with the Cook County Assessor. If you still disagree, you can file a formal appeal with the Cook County Board of Review. Strong evidence includes recent comparable sales, independent appraisals, photos, and documentation of property condition or errors. Appeal windows open after notices are mailed and follow strict schedules by township and assessment year.
You can file an informal review or protest with the Maricopa County Assessor after receiving a valuation notice. If needed, you can pursue a formal appeal through the county’s appeal process. Provide solid evidence such as comparable sales, appraisals, and factual corrections. Deadlines are statutory and begin once notices are mailed.
The Treasurer in each county issues tax bills, collects payments, and manages delinquency processes. Always follow the due dates on your bill and the Treasurer’s website.
The Cook County Treasurer provides online lookups, payments, and instructions for paying by mail or in person. Late payments can lead to penalties and, over time, tax sale processes for unpaid taxes. Installment or partial-payment options may be available depending on current programs.
The Maricopa County Treasurer mails bills, outlines installment options when available, and offers online payment tools. Delinquent taxes can accrue interest and penalties and may eventually move into tax sale or redemption procedures under Arizona law.
Dates change yearly, so treat the following as a general outline and verify the current calendar on county sites and your mailed notices.
When comparing markets, look at the whole picture. A lower tax rate does not always mean a lower bill. Differences in how value is set or limited, plus the size of local levies, can change your bottom line.
Use parcel lookups to compare similar properties in both counties and review the last few years of bills. Focus on assessed or limited value, exemptions applied, and total annual tax. If you are buying or selling, speak with your title or settlement agent about tax proration and how much your lender will collect for escrow.
New owners keep the same appeal rights, but timing can be tight. Check notices right after closing. If you are eligible for exemptions, file your applications quickly. If taxes become delinquent, understand the local timelines and redemption periods.
Looking at Chicago’s western suburbs or the Phoenix/Scottsdale corridor and want a clear tax picture before you move? Get tailored guidance, a property tax review, and a cross-market plan with Lisa Zaklan.
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