What is a division and consolidation of a property?
The term division refers to the process of reconfiguring tax parcel boundaries. This includes ‘dividing’ and ‘consolidating’ parcels or any other action that affects the legal description or geographic boundaries of a tax parcel.
How to file a Petition for Division
Petitions can be filed all year round, but Petition fees increase annually from 9/1 through 11/1.
Petitions are processed in the same order as townships are reassessed. Please refer to the Assessment Calendar for information on when a new PIN may be available and when an assessment notice can be expected.
The Assessor's Petition Form can now be filed online!
- What criteria must be met in order for a petition to be accepted?
- Signatures are required from all parties to the division. The submitter signature is required of the person who prepared the petition and they must be available to be contacted if necessary.
- The second sentence on the first page has a blank space where the petitioner must write in the number of new parcels desired as a result of the division.
- The form has signature spots for 5 new tract owners. If more is necessary you can duplicate page 2 and change the tract numbers below the signature. One owner can sign for all tracts by signing one signature spot and writing the range of tract numbers at the bottom.
- At the top of the third page, fill in the current volume and the permanent index number(s). This information can be found on the tax bill(s).
- The exempt section is located on the third page of the petition application. This section is to be completed only when exempt parcels are being divided or consolidated. The petitioner must indicate whether or not the exemption is to be continued for one or more of the new parcels. An exemption can only be continued on behalf of the original exempt entity and is not transferable from one exempt entity to another. If an exemption is to be continued, a completed Continuing Ownership & Use Declaration After PIN Division form must accompany the petition. These forms can be obtained by contacting the Division or Exempt department.
- Below the exempt section, list the original and new legal descriptions. First list the legal description(s) as currently described on the County Clerk's Records. Non-certified copies of legal descriptions are available for a fee in the Clerk’s Map Department. Then list the new legal descriptions. Each new legal description on the form and on the surveys must be labeled with tract numbers that correspond with the tract numbers assigned to the appropriate signatures. If the division has metes and bounds legal descriptions, a plat of survey showing acreage must be attached.
- The total area represented by all of the new legal descriptions must equal the total area represented by all of the original legal descriptions. The new legal descriptions cannot overlap or leave an area unaccounted for.
- A survey is required for all legal descriptions that use horizontal elevations to describe the property. In these legal descriptions, elevations must be described in reference to Chicago City Datum (CCD).
- When filing a petition for property in unsubdivided land, the Plat Act must be considered. If the petitioner wishes to create parcels that are smaller than 5 acres, either a plat of subdivision must be filed or one of the exceptions to the act must be established.
- A new tax parcel cannot be created from one or more parcels with different tax codes or different recorded subdivisions.
- How to file a petition form for a condo.
A petition form cannot be used to make changes to a condominium. Record instruments to remove property from provisions of the Condominium Property Act and accompanying consent by holders of all liens with the Cook County Clerk’s Recording Unit. At time of recording the instrument to remove, submit a recent title report of the condominium property to the Division Department of the Assessor’s Office. An amendment to the declaration may have to be adopted and filed with the Cook County Clerk’s Recording Department.
- How to file a petition for an Exempt property.
- The exempt section is located on the third page of the Petition application. This section is to be completed only when exempt parcels are being divided or consolidated. The Petitioner must indicate whether or not the exemption is to be continued for one or more of the new parcels. Please note that in the event one or more of the existing PINs are currently Exempt, the Petitioner must explicitly state which legal description will continue to be Exempt* and which legal descriptions will be considered assessable in their filing.
- An exemption can only be continued on behalf of the original exempt entity and is not transferable from one exempt entity to another. If an exemption is to be continued on any type of Division, including Petitions, Condominiums, and Subdivisions; a completed Continuing Ownership & Use Declaration after PIN Division must accompany the petition or Recorded Document. These forms can be obtained and submitted by contacting the Division or Exempt department.
- What if the parcel is newly created or newly assessed?
Please note that for any newly created or assessed parcel, the taxpayer will receive a $0 dollar 1st installment tax bill for that year and their entire billable portion for the year will be billed and payable for the 2nd installment of that year. This is because 1st installment tax bills are statutorily 55% of the total tax year of the previous year; which cannot apply to a new parcel.
- What are the filing fees?
Certified Documentation $20.00 Incentive Application Filing $500.00 Amendment to Original Incentive Application $100.00 Class 9 Part II Incentive Filing $100.00 Incentive Class Change $100.00 Division/Consolidation Petition (3 tracts) $50.00 ....... each additional tract $10.00 Division/Consolidation Petition (3) filed between 9/1 - 11/1 $200.00 ....... each additional tract $40.00 Amendment to Divide/Consolidation Petition $25.00
Checks should be made payable to: COOK COUNTY ASSESSOR'S OFFICE
All fees associated with the above-referenced items are non-refundable filing fees. Acceptance of a filing fee by the Cook County Assessor's Office does not guarantee that our office will grant the requested action related to the filing fee. It is the responsibility of the submitter or submitter's agent to provide all necessary materials.
There is a $25 processing fee for each check that is returned by the submitter’s bank for any reason. A returned check must be redeemed with cash, certified funds, or money order. The returned check service charge and the original amount due must be paid before any work will be processed. All Division Filling Fees must be paid by check, money orders, cashier's checks, cash, or cash equivalents are accepted.
Forms Related to Divisions and Consolidations
- Divisions and Consolidations Application
- Divisions and Consolidations Instructions
- Divisions and Incentives Filing Fees
- Condominium De-Conversion Document Request
- Continuing Ownership & Use Declaration After PIN Division
Feel free to contact the Division department at Assessor.Divisions@cookcountyil.gov if you have any other questions.