Chicago Landlord

If you or your tenant were born before 1946 you are probably eligible for the senior tax exemption on your real estate taxes.  If this is for a tenant the exemption can still be claimed but the tenant has to pay the real estate taxes.  I would get an accountant involved here but it might be cheaper to reduce your tenants rent, have them pay the taxes with the exemption, then to pay the higher amount yourself but get the right-off.  Once again an account would need to work the number to see if this is the case.  Worth checking out if you have senior tenants. 
http://www.cityofchicago.org/city/en/about/wards/18/serving_you/senior_citizen_exemption.htm