November 18, 2020

John P. Daley Commissioner 11th District Cook County Board of Commissioners 118 N. Clark St. , IL 60602

Dear Commissioner Daley:

I write to request that an ordinance be put before the Cook County Board for immediate passage to apply two-month waivers on both property tax installments for 2021, including pre-payment bills to go out in December.

When I asked for a two-month waiver of interest on bills for the Second Installment of Tax Year 2019 property taxes due August 3, 2020, the Board responded by passing ordinance 20-2479 on May 21, 2020. I applaud President Toni Preckwinkle and the Board for that action. I especially thank you for taking the lead.

Now I ask that you, as a sponsor of that bill, put a similar ordinance before the Board for all Tax Year 2020 property taxes to be collected in 2021. Specifically, the 1.5 percent should be waived on:

• The First Installment of 2020 taxes due March 2, 2021, with application of penalties moved back to May 3, 2021.

• The Second Installment of 2020 taxes due August 2, 2021, with application of penalties moved back to October 1, 2021.

I submit that the reasons for these changes are the same that brought about 20-2479: A pandemic is wreaking economic havoc like nothing we've seen before. It is a deadly plague which will darken this holiday season and probably the next one. As this is written, Chicago is on voluntary lockdown as is suburban Cook County while the State of appears headed to complete shutdown. Joblessness is rampant and property owners struggle to pay their taxes and stay afloat. We acted before and must act again.

After 20-2479 was passed, many Cook County homeowners fought to save their homes by taking advantage of the penalty waiver. During the two-month waiver period, $1,395,437,866 in taxes were paid on 206,587 properties. Commercial properties, meanwhile, had $30 million in fewer on-time payments compared to the previous year. As of October 2, 2020, 15,306 commercial PINs with $253,422,547.08 were delinquent; in 2019, the figures were 18,007 PINs with $220,340,833.53 delinquent.

It is uncomfortable to note that the County will receive additional revenue from penalties on late payments. But as is known, I have postponed the Annual Tax Sale for 2018, originally scheduled for May 8, until after the Governor lifts his pandemic disaster declaration. And that does not appear imminent.

Given the extraordinary circumstances facing Cook County's owners of homes, businesses and land, I ask that you introduce appropriate legislation waiving penalties for two months each on next year's two property tax installments. Please note that with passage of such legislation, the penalty waiver would be applied to bills sent out in December to taxpayers who choose to pre- pay First Installment taxes before the end of this year.

Ordinance 20-2479 was supported by President Preckwinkle, yourself and an overwhelming number of commissioners, and its passage was received as well as could be expected by taxpayers. Again, I commend the President and the Board for passing the first waiver ordinance, which gave property owners some assistance when they needed it. But they need more today, and I hope that the Board approves two-month waivers for the two property tax installments coming in 2021, which will be another difficult year for the people we serve.

Thank you for your consideration of this request.

Sincerely,

Maria Pappas Cook County Treasurer

CCS: Toni Preckwinkle, president Cook County Commissioners