Cook County Class L Landmark Rehabilitation Incentive
Class L rewards rehabilitation of landmark commercial, industrial, or income-producing not-for-profit buildings. Owner must invest at least 50% of the building's market value in approved rehabilitation work. Cook County tax benefit triggered by City of Chicago landmark designation (see landmarkDistricts).
Check an Address — Free Snapshot
Compare the geocoded point for a Chicago address with the boundary used to screen Cook County Class L Landmark Rehabilitation Incentive. A match is a location signal; review the current program source for the boundary's role and remaining criteria.
Published criteria — confirm with Chicago DPD Historic Preservation
- Designated Chicago landmark or contributing property in a landmark district
- Commercial, industrial, or income-producing not-for-profit use
- Rehab investment ≥50% of building market value
Cook County Class L Landmark Rehabilitation Incentive is screened against the Chicago Landmark District boundary. A geocoded point that intersects that boundary is a location signal, not a determination — review the current program source for the boundary's role and any remaining criteria. A single address can fall inside several overlapping incentive boundaries at once.
Boundaries are precise and change over time, so whether a specific address falls inside a mapped zone always depends on that exact address. The fastest way to check is to run a free snapshot for the parcel you have in mind — mapped coverage is a location signal, not an eligibility determination.
Range on file · 10% assessment on improvements for 10 years (12-year total schedule)
Current published terms as of 2026-08-09
- +10% assessment on building/improvements for years 1-10
- +15% year 11, 20% year 12, then standard rate in year 13
- +Land portion also eligible if building was vacant 2+ years
- +Stacks effectively with federal Historic Tax Credit
- 1Submit preliminary application to City of Chicago DPD Historic Preservation Division
- 2Obtain Commission on Chicago Landmarks recommendation and City Council ordinance
- 3Complete certified rehab work consistent with Secretary of the Interior's Standards
- 4File final Class L application with the Cook County Assessor
Call DPD Historic Preservation at (312) 744-3200 to verify landmark eligibility
- Landmark designation documentation
- Rehabilitation scope and budget (≥50% of MV)
- Historic preservation review and approval
- City Council ordinance supporting Class L
- Final certification of completed work
This page is a starting point, not eligibility, legal, or tax advice. Verify current requirements, deadlines, and boundaries with the administering agency before applying or spending money — program rules and funding change over time.
- Commission on Chicago Landmarks recommendation — DPD Historic Preservation
- City Council ordinance supporting Class L — Chicago City Council
- Phone
- (312) 744-3200
- Web
- Visit site ↗
- Phone
- (312) 603-7529
- Web
- Visit site ↗
Last verified 2026-08-09
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