KW Commercial and Keller Williams ONEChicago are pleased to present 40–44 W.Lincoln Highway in Chicago Heights, Illinois—an updated 2-building retail/office opportunity offered for sale at $590,000. The offering consists of a 5,600-square-foot building at 44 W.Lincoln Highway and a separate 1,000-square-foot building at 40 W. Lincoln Highway, providing 6,600 square feet of total rentable building area on 21,687 square feet of land.At $89.39 per building square foot, the property presents an attractive basis for an owner-user, investor, or operator seeking a flexible commercial location along the highly visible Lincoln Highway corridor. Recent Property Improvements Ownership has completed several meaningful capital and operational improvements, including: New roof installed on the smaller building in May 2026 Two new HVAC systems New clear protective coating applied to the flooring New security system Multiple additional building and property upgrades These improvements enhance the property’s condition, functionality, and overall presentation while potentially reducing near-term capital requirements for a purchaser or future occupants. Leasing and Income Potential The available retail/office space is being marketed at $12.00–$15.00 per square foot. At full occupancy, the property could generate $91,350 in annual base rental income. When leases are structured on a triple-net basis, tenants may reimburse ownership for applicable real estate taxes, property insurance, and common-area maintenance expenses. This structure can reduce ownership’s operating-expense exposure and strengthen the property’s stabilized income potential. The 2-building configuration also provides multiple occupancy strategies. A purchaser could occupy one building while leasing the other, lease the buildings separately, or reposition the entire property for one larger user, subject to zoning and municipal approval. Potential Cook County Class 8 Tax Incentive The property is located within Bloom Township, one of the Cook County townships eligible for the Class 8 property-tax incentive program. Qualifying commercial or industrial redevelopment and reoccupancy projects may receive a reduced assessment level of 10% of market value for the first 10 years, followed by 15% in year 11 and 20% in year 12.The standard Cook County commercial assessment level is 25%. This potential incentive could materially reduce occupancy costs and provide an effective tenant-attraction and redevelopment tool. Eligibility is not automatic and remains subject to timely application, applicable property and project requirements, municipal support, Cook County approval, and program continuation. Prospective purchasers and occupants should independently confirm eligibility and estimated savings with the City of Chicago Heights, Cook County Assessor, and qualified tax counsel before beginning improvements or occupying the property. With an asking price of $590,000, recent building improvements, target rents of $12.00–$15.00 per square foot, and potential Class 8 incentive eligibility, 40–44 W. Lincoln Highway offers a compelling combination of attainable acquisition basis, lease-up potential, owner-user flexibility, and long-term value creation. All property measurements, traffic counts, demographic information, zoning, permitted uses, financial projections, and tax-incentive eligibility s should be independently verified by prospective purchasers.