If you live or own property in Evanston, your tax burden comes in layers. Property tax is the heaviest, with a median effective rate around 2.28% of market value. Sales tax on most purchases runs 10.25%. Illinois takes a flat 4.95% of your income, and there’s no additional city income tax. On top of that, Evanston taxes vehicle registrations, real estate sales, hotel stays, entertainment tickets, alcohol, and cannabis. Here’s what each of the Evanston taxes costs, when it’s due, and how to reduce what you owe.
Property Tax
Your property tax bill starts with a valuation from the Cook County Assessor’s Office. Cook County reassesses on a three-year cycle, and Evanston Township sits in the north and northwest suburban group.1Cook County Assessor’s Office. About the Cook County Assessor’s Office Between reassessments, your assessed value stays largely the same unless you make major improvements or successfully appeal.
The assessed value alone doesn’t tell you what you’ll owe. Your bill is that value multiplied by a composite rate set by every taxing body with jurisdiction over your parcel: the City of Evanston, the Evanston Public Library, Evanston/Skokie School District 65, Township High School District 202, and several smaller districts. School districts account for the largest share of most bills by a wide margin.
If you think your assessed value is too high, the city’s Property Tax Assessment Review Office can walk you through the valuation and the appeal process.2City of Evanston. Property Tax Appeals go through the Cook County Assessor during a window that typically opens after reassessment notices are mailed. Even a modest reduction compounds year after year until the next reassessment.
Deadlines and Late Penalties
Cook County splits your annual property tax into two installments. For Tax Year 2025 (the bills you pay in 2026), the first installment is due April 1, 2026 and equals 55% of the previous year’s total tax.3Cook County Property Tax Portal. Pappas Says Pay Property Tax Bills Online Now at cookcountytreasurer.com The second installment, due later in 2026, reflects the actual current-year levy minus what you already paid. Exemptions are applied on the second installment, so that bill is often lower if you qualify.
Missing a deadline gets expensive. The Cook County Treasurer charges 1.5% per month on late first-installment payments. Delinquent taxes that stay unpaid through the annual collection cycle accrue interest at 9% per year (0.75% per month).4Cook County Property Tax Portal. Cook County Property Tax Portal Taxes that stay delinquent long enough are eventually offered at the county’s Annual Tax Sale, where investors bid on the debt. From that point you’re dealing with third-party lien holders, and the cost to redeem your property climbs sharply.
Exemptions
Cook County offers several exemptions that directly reduce your bill. Applications go through the Cook County Assessor’s Office, and you’ll need your 14-digit Property Index Number from any prior tax bill.5Cook County Government. Property Tax Exemptions
- The Homeowner Exemption is available to anyone who owns and occupies their home as a primary residence.6Cook County Assessor’s Office. Homeowner Exemption
- The Senior Citizen Exemption applies to homeowners age 65 or older. You’ll need proof of age along with proof of ownership and occupancy.
- The Senior Freeze Exemption locks your assessed value at the level from the year you first qualified. Total household income for the prior year cannot exceed $65,000.7Cook County Assessor’s Office. Low-Income Senior Freeze Exemption
- The Persons with Disabilities Exemption requires a physician’s statement or Social Security disability award letter.
Because exemptions land on the second-installment bill, filing early in the year makes sure the reduction shows up when that bill arrives.
Sales Tax
The combined sales tax rate on most purchases in Evanston is 10.25%, and it applies to both general merchandise and prepared food and beverages. It breaks down this way:8City of Evanston. Sales Taxes
- State of Illinois: 5%
- City of Evanston: 1%
- Cook County: 0.25%
- Regional Transportation Authority: 1%
- Cook County Home Rule: 1.75%
- City of Evanston Home Rule: 1.25%
Motor vehicles and other titled property are taxed at 8.25% because the home rule taxes don’t apply. If you buy a car from an Evanston dealer, you’ll see the reduced rate on the purchase.
Alcohol carries a much heavier load. Evanston adds a 6% Liquor Consumption Tax on top of the standard 10.25%, bringing the total to 16.25% on prepared and packaged alcohol.
Groceries got a break starting January 1, 2026. Illinois eliminated its 1% state sales tax on qualifying food purchased for off-premises consumption, though the state authorized municipalities and counties to impose their own 1% local tax on those items.9Illinois Department of Revenue. Retailers’ Occupation Tax Rate Information on Food and Drugs (PIO-115) Qualifying groceries exclude candy, soft drinks, alcohol, and anything prepared for immediate consumption. Prescription and non-prescription medications are taxed at a reduced state rate of 1%.
Real Estate Transfer Tax
When a property changes hands in Evanston, the seller owes a transfer tax based on the sale price. The city has used a tiered rate structure since January 1, 2019:10City of Evanston. Real Estate Transfer Tax
- Up to $1,500,000: $5 per $1,000 of sale price
- $1,500,001 to $5,000,000: $7 per $1,000
- Over $5,000,000: $9 per $1,000
A $500,000 home generates $2,500 in transfer tax. A $2,000,000 property runs $14,000. The seller pays unless the purchase contract shifts the obligation to the buyer. Some family transactions and government conveyances are exempt, but even exempt transfers require a $100 filing fee and a completed Evanston Real Estate Declaration Form submitted to the City Collector’s office.
Wheel Tax
Every vehicle registered to an Evanston address through the Illinois Secretary of State owes an annual Wheel Tax. For passenger cars, the fee is $90.11City of Evanston. Wheel Tax Motorcycles, trucks, and commercial vehicles pay different amounts listed on the city’s fee schedule.
There’s no sticker to display. Evanston enforces the Wheel Tax through License Plate Recognition, so if you haven’t paid, the system flags your plate and you get a parking ticket. New vehicle owners have a 30-day grace period to register and pay without penalty. Payments can be made online, by mail, or in person at Morton City Hall.
Hotel, Short-Term Rental, and Amusement Taxes
Hotels, motels, bed-and-breakfasts, and short-term vacation rentals all pay a 7.5% tax on gross rental receipts.12City of Evanston. Ordinance 64-O-21 Amending Hotel Tax If you rent your home on Airbnb or VRBO, this tax applies. The rental platform remits the hotel tax quarterly, but the license obligation falls on the property owner. A new short-term rental license costs $150, and the annual renewal is $250.13City of Evanston. Short-Term Rental License
Evanston also charges a 5% Amusement Tax on admission fees for entertainment events held in the city, built into or added to your ticket price.14City of Evanston. Ordinance 110-O-23, Amending City Code Section 3-2-17-1 It doesn’t apply to government-sponsored events, religious organizations, live performances by qualifying nonprofits, or venues with fewer than 100 seats.
Telecommunications and Cannabis Taxes
Evanston levies a tax of up to 5% on charges for intrastate telecommunications originating or received in the city.15City of Evanston. Business Taxes It appears on your cell phone and landline bills as a local line item, separate from the state telecommunications excise tax of 8.65%.
Illinois allows municipalities to impose a cannabis retailers’ occupation tax of up to 3% on adult-use cannabis sales, on top of the 6.25% state retailers’ occupation tax.16Illinois Department of Revenue. Municipal Cannabis Retailers’ Occupation Tax Medical cannabis purchases are exempt from the local cannabis-specific tax.
Illinois State Income Tax
Evanston does not levy a municipal income tax. Illinois imposes a flat state income tax of 4.95% on net income.17Illinois Department of Revenue. Income Tax Rates The rate is uniform across the state. Unlike some municipalities elsewhere, Evanston adds no city or county income tax layer on top.
How to Pay
Property tax payments go to the Cook County Treasurer, not the city. Online payment from a bank account through the Treasurer’s website is the easiest route for most people.18Cook County Treasurer’s Office. Pay Online with Your Bank Account Mailed payments go directly to the Cook County Treasurer’s office. Keep your confirmation number or receipt as proof if there’s ever a dispute about timing.
City-specific taxes like the Wheel Tax, business taxes, and real estate transfer tax are handled by the City of Evanston. You can pay online through the city’s website or in person at the Collector’s Office at 909 Davis Street. Updated balances typically appear in official records within a few business days.