Article: A FACE-OFF OVER COUNTY TAX SYSTEM; Legal challenge to assessment structure could sock homeowners.(Cook County, Illinois, property tax dispute)(Brief Article)

Cook County's unique way of assessing commercial property at more than twice the rate for homes is headed toward a legal showdown, after a state agency this month for the first time declared that the effective gap between the two classes exceeds constitutional limits.

If upheld, the ruling by the Property Tax Appeal Board (PTAB) could lead to higher residential assessments, lower valuations for owners of commercial, industrial and large residential properties, or a combination of both.

But any resolution is months, if not years, away. The county will contest the decision vigorously, perhaps by appealing directly to the Illinois Supreme Court.

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