芝加哥所在的库克县已向约180万名业主寄出最新房产税评估，今年平均住宅税单上涨约17%，主要原因是疫情后大量市中心写字楼空置、估值下跌，税收总盘子不变导致税负被自动转移到住宅。由此暴露出芝加哥严重的财政困境，也预示着其他美国大城市未来可能面对的压力。

随着联邦疫情援助结束，芝加哥今年面临12亿美元赤字，相当于运营预算约五分之一，但市长和议会都承诺不再进一步提高房产税。左翼市长约翰逊主张通过对雇员超过100人的企业征收每名员工每月21美元的“人头税”并提高某些服务销售税来填补缺口，却遭商界和州长强烈反对。

市议会财政委员会已以25票对10票否决了这些增税计划，而城市约40%的预算已经被债务和养老金成本吞噬，使每年“多挤一点企业”的做法格外令人担忧。11月19日，一次用于再融资旧债的市政债券发行比目标少筹集7500万美元，且利率甚至高于纽约市无担保债，若评级遭下调，长期借款成本将进一步上升，对本已吃紧的预算形成恶性循环。

Cook County has sent new property tax assessments to about 1.8 million owners in Chicago, with average residential bills jumping roughly 17% this year because post‑pandemic declines in downtown office values shifted the tax burden. This adjustment exposes a deeper fiscal crisis in Chicago and hints at similar pressures that may soon hit other major U.S. cities.

With federal covid aid gone, the city faces a $1.2 billion deficit, about one‑fifth of its operating budget, while leaders vow not to raise property taxes further. Mayor Brandon Johnson instead proposes a $21‑per‑employee monthly head tax on firms with over 100 workers and higher sales taxes on certain services, plans fiercely opposed by businesses and the Illinois governor.

The city council finance committee rejected these tax measures by a 25–10 vote, even as about 40% of Chicago’s total budget already goes to debt service and pensions. On November 19th, a bond sale meant to refinance old debt fell $75 million short of its target and priced at higher interest than New York City’s unsecured debt, signaling market anxiety and foreshadowing rising borrowing costs that could intensify fiscal strains in Chicago and other large cities.