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New Chicago Mayor Signals Possible Mansion Tax After Los Angeles Levies Fee

Real Estate Proposals Include Big Bump in Transfer Taxes on Sales of at Least $1 Million
Brandon Johnson in April after winning a runoff election to become Chicago's mayor. (Getty Images)
Brandon Johnson in April after winning a runoff election to become Chicago's mayor. (Getty Images)
CoStar News
July 6, 2023 | 8:56 P.M.

Chicago's new mayor is signaling several possible steps to address racial and economic inequality in the city, including a previously floated measure that would more than triple real estate transfer taxes on property sales of more than $1 million.

A transition team for Brandon Johnson released a 223-page report Thursday outlining an agenda after he defeated Paul Vallas — a candidate who made public safety his key focus, and who overwhelmingly was favored by real estate and business interests — in an April runoff to replace previous Mayor Lori Lightfoot. Johnson, a former teacher backed by the Chicago Teachers Union, was sworn in May 15.

The report provides an extensive look at measures that could affect real estate investors in the nation's third most populous city, including proposed moves toward clean energy, creation of significantly more affordable housing and a potential attempt to revive a so-called mansion tax on sales of homes and commercial real estate of $1 million or more.

“We have conflicting narratives about our city’s economic reality,” the report stated. It added that parts of the city have thriving global corporations while other areas struggle with basic services and that steps could be taken to close the financial disparity.

It is yet to be seen which of the recommendations Johnson will act on or which initiatives will have the backing of the full City Council and how enacted policies will affect real estate values.

Los Angeles, the nation's second most populous city, enacted a mansion tax on property sales of at least $5 million earlier this year to provide money to address the city's homeless crisis. It's passage came after real estate professionals argued that it would slow deals; the tax has initially not raised the amount proponents had estimated.

Property Taxes

Investors in recent years already have expressed wariness of high and often unpredictable property taxes in Cook County. That has added to the city’s challenge of reviving areas such as the Loop business district and the Magnificent Mile shopping corridor.

For landlords already skeptical of Johnson’s platform, one proposal sure to be watched closely is the report’s recommendation that the new administration should try to revive Bring Home Chicago, a plan to combat homelessness that previously stalled for lack of broad support by the city’s 50 aldermen.

Under the proposal, there would be $26,500 paid in transfer taxes on a $1 million property sale, up from the current $7,500, with new tax revenue going to initiatives to tackle homelessness.

Four aldermen called a special meeting of the City Council last November to vote on creating a referendum for residents to vote on the measure, but the meeting was canceled when aldermen backing the plan failed to reach a quorum to legally conduct the meeting.

Opponents argued that it would add to already high taxes in Chicago at a time when rising interest rates and other economic worries already were driving down property values across the country.

Chicago already has the second-highest commercial property taxes nationally, behind only Detroit, according to the BOMA/Chicago trade association for 240 commercial buildings in the city. The proposal would propel Chicago’s transfer taxes from No. 4 in the nation to No. 2, behind only Philadelphia, the group said last year.

Large cities including Los Angeles already have implemented mansion taxes, but that city's threshold is sales of more than $5 million.

'Separate Realities'

Johnson's transition report focuses broadly on what it describes as separate realities for the city, with many companies and higher-paid professionals thriving while other residents — particularly on the South and West sides — struggle to meet basic needs such as housing.

“On one hand, we have a thriving economy with the second most Fortune 500 companies of any U.S. city; over the last two years we saw over 100 corporate relocations and over 200 significant corporate expansions; in 2021 and 2022 we received record level of investment influx into Chicago based startups," the transition report stated.

It added that "on the other hand, we continue to see a significant gap in wealth, employment, and opportunities between decades-long underinvested neighborhoods on the South and West sides and the rest of the city, resulting in inequitable access to housing, education, justice and healthcare along racial and ethnic lines.”

The report recommends that the city “double down” on core industries such as manufacturing, life sciences, transportation, logistics, food innovation, finance and technology, while expanding emerging industries such as cannabis cultivation to foster “inclusive growth.”

Another goal is to require all newly built or extensively renovated buildings to use efficient, all-electrical equipment and build rooftop, solar-ready infrastructure starting in July 2025, with incentives for the adoption of heat pumps, electric equipment and renewable energy technologies.

To address a dearth of affordable housing, the transition team advocates for providing property tax relief for smaller, family-owned apartment buildings, expanding residential development along transit lines and increasing the supply of Chicago Housing Authority units by 35% over four years.

Another recommendation is to conduct a racial impact assessment of Invest South/West, the initiative launched by Lightfoot to help spur real estate developments and business investments in neighborhoods on the South and West sides.

The report did not mention other criticized ideas floated by Johnson during the mayoral campaign, including levying a tax on companies based on how many employees they have in the city. Opponents have argued that this so-called corporate head tax is a disincentive to hiring or moving jobs into Chicago.