Illinois
Is Illinois’ film tax credit luring Hollywood to the heartland?
While Chicago has long been used as a stand-in for fictional and real settings, the suburbs have also become a destination for film and television companies seeking a specific look.
“Illinois can be everything except a desert,” said Christine Dudley, Executive Director for the Illinois Production Alliance. “There’s the architecture, the lake, the suburbs, the forest preserves and even farmland. And it’s all within a few minutes of each other.”
But what’s making the suburbs — and other parts of state — look so attractive is the bargain producers get for filming in Illinois.
HBO’s “Somebody Somewhere” starring Bridget Everett and Jeff Hiller is shot in the suburbs, mainly in Warrenville and Lockport.
Courtesy of HBO
The state’s film production tax credit allows qualified productions to receive a 30% transferable tax break on most production costs and certain salaries. Producers can also receive 15% more for hiring workers living in “economically disadvantaged areas.” In return, these productions generate jobs and draw business from outside the region.
According to a new report commissioned by Dudley’s group, the state’s film incentive is the biggest box office draw for Hollywood. A survey of producers included in the report indicates more than 90% of the productions shot in Illinois would not have occurred without the incentive.
“Productions are all looking for where the incentive is, that’s No. 1,” said Peter Hawley, director of the Illinois Film Office. “And we have a very strong one.”
Plenty of recent productions are taking advantage of that.
Producers of the television series “Fargo” used Elgin and other suburban locales as a stand-in for Kansas City a few years ago. Acclaimed director David Fincher turned downtown St. Charles into upstate New York for his recent Netflix film, “The Killer.” And parts of Warrenville and Lockport are used as substitutes for Manhattan, Kansas, in the HBO series “Somebody, Somewhere.”
Hawley notes that in 2022, nearly $700 million worth of film, television and commercial production expenditures qualified for the incentive program, receiving $207 million in tax credits.
“One of the first things we ask on the forms is why Illinois?” Hawley said. “It’s almost always because of the tax credit, because something that was going to cost you $1 million now costs $700,000.”
Illinois is one of 37 states to offer some type of production incentive, according to the report. However, some critics and researchers question the value of these tax incentives, not just in Illinois, but nationally.
“There are common challenges with measuring the economic values of this type of incentive,” said Austin Berg, vice president of marketing at the Illinois Policy Institute, a conservative think tank that analyzes and tracks government finances. “What would the economic advantage be if you reduced the tax bill of all businesses by $200 million instead of just one industry?”
A National Conference of State Legislatures report in 2022 showed some states are losing money on film production incentive programs.
Analyses of such programs in California, Pennsylvania and Virginia indicated those states weren’t getting the results they anticipated.
“We found that the costs exceeded the benefits,” the California Legislative Analyst’s office wrote. “We concluded that about one-third of the projects receiving a credit probably would have been made here whether or not they received the subsidy.”
It’s not just about what producers are getting, though, proponents of the incentive program argue. There is a greater benefit to the state’s economy than just film production costs, Dudley said.
According to the new report, for every dollar Illinois credits a production, that production is responsible for $6.81 returned to the state’s economy either “directly, indirectly or induced” by the production.
“The Bear,” about a chef (Jeremy Allen White, left) returning to Chicago to run his brother’s sandwich shop, is shot in the city and showcases its restaurant scene.
Photo Courtesy of FX
Induced returns would include any type of tourism revenue generated by the popularity of a movie or television show. “The Bear” on Hulu is a critical smash set in Chicago and has sparked a culinary tourism trade in the city.
There are also many bus tours offering trips throughout Chicago and the suburbs of famous filming locations.
However, researchers at the NCSL say it’s “difficult to precisely quantify the extent to which film development benefits state tourism.”
Still, industry officials believe all benefits matter.
“The return on investment for Illinois is one of the highest in the nation, but it’s hard to compare because not all incentive programs are apples to apples,” Dudley said.
In fact, the Illinois model is unlike that of most other states.
“Because it’s a tax credit and not a rebate, the money stays in Illinois,” Hawley said. “We don’t just hand you a bag of cash after filming is over.”
The credit is also transferable, so it can be sold to other business entities that owe the state taxes, Hawley noted.
While the Illinois Production Alliance report does make suggestions that could sweeten the pot for producers, such as eliminating a cap on creditable earnings and removing a 2032 sunset clause for the program, Hawley believes the state remains in a good position to compete for new film, television and commercial projects well into the future.
“We’re expanding,” he said. “We’ve got a workforce training program we’ve started up after it was delayed by COVID. We’re in for the long haul.”
Illinois
Mayors across Illinois push for local gas tax, other state laws
SPRINGFIELD (25News Now) – Illinois mayors are asking state lawmakers for more tools to manage local budgets, roads, and growth as part of their yearly pitch.
The Illinois Municipal League, a coalition of towns, cities and villages throughout the state, laid out their wish list for lawmakers in 2026. Their message: Give cities, villages, and towns more control over how money is raised and spent close to home.
One of their core demands is for the state for fully fund all revenue that is shared with municipalities. One example is the Local Government Distributive Fund.
According to the IML, the LGDF used to spread 10% of state income tax revenues across municipalities. In 2011, that percentage was changed to 6%. This year, Governor JB Pritzker proposed allocating 6.28% to 6.47% of tax revenue towards LGDF.
“Local governments are where residents feel impacts first, so shifting costs to the local level makes Illinois less affordable for residents,” said IML President and Matteson Village President Sheila Chalmers-Currin.
“Reducing LGDF funding would leave us only two options: raise local taxes or cut critical services like public safety, infrastructure and transportation,” she continued.
City, town and village leaders with the IML are also pushing to amend laws around the Motor Fuel Tax.
“Under current law, only non home rule communities located in Cook County, or those with a population exceeding 100,000 are authorized to impose a local non home rule mobile fuel tax without a referendum”, said Mayor John Lewis and first Vice President of Illinois Municipal League.
New legislation aims to change that. The proposal would allow all Illinois municipalities to add their own local gas tax in one-cent increments, up to a maximum of three cents per gallon, on top of the state’s existing motor fuel tax of 48 cents per gallon.
Any revenue from a local gas tax would be dedicated to infrastructure projects. That includes repairing roads, replacing bridges, and funding other transportation improvements that residents use every day.
Supporters argue that a small local gas tax is a fair and transparent way to pay for the streets and bridges drivers rely on. Opponents focus on what it would mean at the pump. They warn that adding another layer of tax would drive gas prices even higher at a time when many families are already struggling with rising costs.
The motor fuel tax bill, HB 1283, was filed by Chicago Heights Democratic Representative Anthony DeLuca in January 2025. It was last sent to a House committee in March 2025.
Lawmakers will consider it during this year’s legislative session.
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Illinois
Chicago property taxes jump — but unevenly
Some communities saw their bills rise 75% or more.
The median property tax bill for Chicago homeowners rose by a record last year, and some parts of the city saw much steeper increases than others.
The citywide median rise was 16.7%, according to a report from the Cook County Treasurer’s office on bills for tax year 2024.
Many poor communities in Chicago saw the largest increases. In 15 areas on the South and West sides, property taxes shot up 30% because of rising home values. In West Garfield Park, North Lawndale, Englewood, West Pullman and West Englewood, property tax bills rose 75% or more.
Chicago homeowners have suffered in recent years. While property taxes did increase in some Cook County suburbs in 2024, city homeowners felt the bulk of the pain. That’s because assessed values on downtown commercial buildings fell 7.2%, reducing taxes on those properties.
Lower commercial assessments don’t reduce what the city expects to collect in property taxes — it just means homeowners pay a larger share.
Other reasons for Chicago homeowners’ high bills this year included a 6.3% increase in the levy, or what taxing bodies request. That rise was driven by a larger request from Chicago Public Schools and a higher amount earmarked for Tax Increment Financing districts. TIF districts collected 10.4% more year over year in 2024, totaling over $1.3 billion.
For 2024 the total Cook County levy was $19.2 billion, up about 4.8% from the previous year. The Chicago-area inflation rate was closer to 3.5%.
Cook County property taxes have outpaced inflation for a long time. Since 1995, they’ve gone up 181%, from $6.8 billion in 1995 to $19.2 billion in 2024, according to the county treasurer. Adjusted for inflation, that’s a 48% increase. If property taxes had risen on pace with inflation, the 2024 levy would have been $13 billion rather than $19.2 billion.
This rising burden can’t continue. Since 2019, more than 1,000 Cook County homeowners — including 125 senior citizens — have lost their homes and all their equity over a property tax debt smaller than the price of a 10-year-old Chevy Impala.
The U.S. Supreme Court has found the practice of taking more than the tax owed to be unconstitutional, but the Illinois General Assembly has yet to change the law to stop it. Cook County Treasurer Maria Pappas delayed the property tax lien sale scheduled for last August, but it’s now set for March.
Of the Illinois residents who moved out in 2024, 95% went to lower-tax states. Lawmakers must reduce the property tax burden. They should cap how long TIFs can last and limit how many times they can be extended. Returning that money to general use would bring much-needed transparency and real property tax relief for Illinois residents.
Also, legislators are allowed to work as property tax appeal lawyers, enabling them to profit from ever-growing tax hikes. Imprisoned former Illinois House Speaker Mike Madigan did that, as did former Chicago Ald. Ed Burke. This practice should not be prohibited.
The best way to reduce the property tax burden is to reform its largest driver: public-sector pensions. In Chicago, 80% of property taxes go toward its growing pension debt. Rather than seeking to control spending, Gov. J.B. Pritzker recently signed a “pension sweetener” for Chicago police and firefighters that will increase liabilities by $11.1 billion.
Reforming the state constitution would allow for moderate pension changes, increasing the fiscal health of those systems and reducing the property tax burden on Chicago homeowners.
Until changes are made, Cook County homeowners will continue to see their property tax bills climb.
Illinois
How a clump of moss helped convict grave robbers in Illinois
It was a particularly heinous crime. Four workers at a cemetery near Chicago dug up more than 100 bodies and dumped the remains elsewhere in the grounds, in order to resell the burial plots for profit.
Now, nearly two decades after the scandal broke at Burr Oak cemetery in Alsip, Illinois, scientists have released details of how a tiny clump of moss became crucial forensic evidence that helped convict the grave robbers.
Dr Matt von Konrat, head of botanical collections at the Field Museum in Chicago, was drawn into the case in 2009 when he received a phone call from the FBI. “They asked if I knew about moss and brought the evidence to the museum,” he said.
An investigation by local police had found human remains buried under inches of earth at the cemetery, a site of enormous historical importance. Several prominent African Americans are buried at the cemetery, including Emmett Till, whose murder in 1955 became a catalyst for the civil rights movement, and the blues singer Dinah Washington.
Alongside the re-buried remains, forensic specialists spotted various plants, including a piece of moss about the size of a fingertip. Hoping that it would help them crack the case, the FBI asked von Konrat to work out where the moss came from and how long it had been there.
After examining the moss under a microscope and comparing it with dried specimens in the museum’s collection, the scientists identified it as common pocket moss, or Fissidens taxifolius. A survey at the cemetery found that the species did not grow where the corpses were discovered, but was abundant in a lightly shaded area beneath some trees where police suspected the bodies had been dug up. The moss had evidently been moved with the bodies.
But when was the crime committed? The answer lay in a quirk of moss biology. “This is the cool thing about moss,” von Konrat said. “When we’re dead, we’re dead, but with mosses, it’s bizarre. Even when we might think they’re dead, they can still have an active metabolism.” The metabolism drops slowly over time as cells gradually die off.
One way to measure moss metabolism is to bathe it in light and see how much is absorbed by the chlorophyll used to make food through photosynthesis, and how much light is re-emitted. The scientists ran tests on the moss found with the bodies, on a fresh clump from the cemetery, and other specimens from the museum’s collection.
“We concluded that the moss had been buried for less than 12 months and that was important because the accused’s whole line of defence was that the crime took place before their employment. They were arguing that it happened years and years earlier,” said von Konrat. Details are published in Forensic Sciences Research.
Doug Seccombe, a former FBI agent who worked on the case and a co-author of the study, said the plant material from the cemetery was “key” to securing the convictions when the case went to trial.
Von Konrat, who is a fan of the BBC forensic science drama Silent Witness, never expected to be working on a criminal case, but now wants to highlight how important mosses might be for forensic investigations. “I had no idea we’d be using our science, our collections, in this manner,” he said. “It underscores how important natural history collections are. We never know how we might apply them in the future.”
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