Most Cook County property taxes for police and fire go to pensions, not protection
Just one-fourth of municipal police and fire 2024 tax levies outside Chicago funded services

CHICAGO (March 30, 2026) — The first installment of Cook County property tax bills is due April 1, while many homeowners are still recovering from December’s delayed and often record-high bills.

Most of what they pay for public safety is not funding protection — it’s funding pensions.

According to the Illinois Policy Institute, only about $150 million of the nearly $600 million in police and fire property tax levies for 2024 went toward public safety services. The rest — over $450 million — went toward funding pensions.

From 1996 to 2024, property taxes levied by Cook County municipalities outside Chicago to fund police and fire pensions grew by 416%, while the amount levied for services did not even double. From 2023 to 2024 alone, levies for protection increased by about $2 million, while those for pension costs rose by $27 million.

The issue is even more pronounced in Chicago. While the city funds police and fire operations through its corporate fund rather than property taxes, pension debt is the primary driver of its property tax increases. On net, every new property tax dollar the city levied from 2014 to 2024 went to pension costs. In the city’s 2024 budget, more than 66% of the property tax levy went to police and fire pension costs.

“The reality for taxpayers is they’re paying more every year but not seeing better public safety,” said LyLena Estabine, senior policy analyst at the Illinois Policy Institute. “Police officers and firefighters deserve strong retirement benefits, but Illinois’ pension system has become so costly it is crowding out the very services residents expect their tax dollars to support. Meanwhile the property tax bill delays are causing additional strain on government agencies and taxpayers. Last year’s delays meant Evanston needed to borrow to maintain operations, costing taxpayers over $1 million.”

Both pension systems face mounting strain. Chicago’s police and fire funds are nearing insolvency, and recent benefit increases approved by Gov. J.B. Pritzker will make it even less likely to be there for retirees.

Institute experts say meaningful property tax relief will come only through structural pension reform. A bill in Springfield would expand pension buyout programs to Chicago police and fire officers.

“Without reform, taxpayers will continue to see higher bills while public safety resources remain constrained” Estabine said. “Illinois needs a system that protects both retirees and taxpayers.”

To learn more about Cook County’s pension challenges, visit illin.is/cook-safety-pensions.

For bookings or interviews, contact media@illinoispolicy.org or (312) 607-4977.