As school districts and other public bodies enter the 2014 levy season, a new study from the Civic Federation of Chicago provides further evidence that the tax burden in suburban Cook County has shifted from commercial and industrial properties to residential properties. The Civic Federation report, entitled “Estimated Effective Property Tax Rates 2003-2012,” calculates effective property tax rates for selected municipalities in northeastern Illinois. An effective tax rate takes into account the median level of assessment, the State equalization factor, and the total tax rate to determine a percentage that, when multiplied by the market value of a property, provides an estimate of the tax bill. The increases in the effective tax rates for residential properties in suburban Cook County outpaced the increases in the effective tax rates for commercial and industrial properties. The report is a useful resource with explanation, examples, and analysis that can assist in explaining to homeowners and other taxpayers why their property tax bills are increasing.