Real Estate Math

A property in Cook County, Illinois has an assessed value of $120,000, an equalization factor of 2.916, and the tax rate is 7.2%. What are the annual property taxes?

A$8,640
B$25,194✓ Correct
C$22,560
D$18,000

Explanation

EAV = $120,000 × 2.916 = $349,920. Annual taxes = $349,920 × 0.072 = $25,194.24 ≈ $25,194. This demonstrates the Cook County property tax calculation, which often results in high effective tax rates due to the triennial assessment system and the equalization factor used to reach one-third of market value assessment.

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