Home Rule allows Illinois communities with fewer than 25,000 residents to impose a variety of taxes and fees.

Illinois has among the highest property taxes in the state.

And with limits on the amount of state and local taxes that can be deducted, many state residents will join some 11 million in the nation in butting up against a ceiling on what can be deducted on taxes, according to a new report.

The new tax law caps deductions for these taxes at $10,000.

From The Hill article:

The Treasury Inspector General for Tax Administration (TIGTA) estimated that if the $10,000 cap on the deduction had been in place in 2017, roughly 10.9 million taxpayers would have been unable to deduct about $323 billion in state and local tax payments on their federal tax forms.