In response to the COVID-19 pandemic, some county governments have extended deadlines for payment of property taxes or waived interest and penalties for late payment. The relief has been ad hoc with different measures enacted by different counties.Since property taxes in Illinois are paid in arrears, 2019 taxes are now due in 2020. Most jurisdictions require payment in two, equal installments. In Cook County, however, the first installment payment is 55% of the prior year’s tax (i.e. 2018 tax paid in 2019). The second …