2026 Cook County Budget Meetings: Assessor, Inspector General, Veterans Assistance Commission, and Secretary to the Board

Cook County Board of Commissioners Finance Committee Meeting
November 3, 2025

Assessor - Fritz Kaegi and his Chief of Staff, Scott Smith
Proposed 2026 Budget: $42,945,727        Proposed 2026 FTEs:           315
Actual 2025 Budget:       $40,383,126       Actual 2025 Approved FTEs: 306
             Difference:        + $2,562,602           Difference:                               +9

Highlights from Assessor Kaegi’s presentation

• Since being elected, he has worked to have more fairness in assessments
• An independent study by the University of Chicago found that progress has been made to improve fairness of residential assessments. Regressivity (the tendency for lower priced properties to be assessed at higher rates, relative to their actual sale price, than higher priced properties) has been reduced.
• Working on more accuracy in commercial assessments as that will increase predictability for taxes on commercial properties. 
• Worked to get the Senior Freeze Income Threshold increased in the Illinois Legislature and it was approved. Continues to advocate for a Circuit Breaker Property Tax Relief bill that is designed to help homeowners who have a 25% spike year to year in their tax bill. 
• His office held 230 outreach events to ensure that tax payers are getting the exemptions to which they are entitled.
• Has established an Affordable Housing Special Assessment Program that has preserved 15,000 affordable rental units. 
• As part of the “Predictability: Roadmap to the Future,” committed to making the reforms necessary outlined in the plan and working with the Board of Review to use common tools and a unified approach to calculating assessments.
• Has filled 68 positions and has only 6 vacancies at present. Average time to hire an employee is now 63 days and overtime has been reduced by 50%.
• Proposed budget reflects request for 8 new positions for analysts and field inspectors. 

Commissioner Questions:

• Comm. Lowry asked about the CAP rate that is used to determine the assessed value of commercial properties. One element of that rate is the property taxes applicable to the property.  Mr. Kaegi said they are working with the Board of Review to adopt a consistent tax rate methodology stating that there is a problem if outdated tax rates are used. 
• Comm. Degnan asked about future legislative lobbying efforts. Working on (1) automatic renewal of the Senior Freeze; (2) Circuit Breaker Tax Relief Program; (3) Physical Descriptions Bill. They have 2 experienced people on their Policy Team working on these issues. Comm. Degnan also asked how their office gets information communicated to them about building permits that are issued. When a building permit is issued, the municipalities are supposed to submit the information to the township and the county assessor but the process is imperfect. That’s one reason he is hiring more permit verifiers. Comm. Degnan asked about the use of GIS technology and he said they are using drone technology but they contract this out and the technology may not be able to provide the type of inspections that would increase accuracy of assessments. 
• Comm. Trevor asked about the conversion to the Tyler system from the mainframe computer system and why running parallel systems had been stopped. Mr. Kaegi said that all involved had agreed to getting off of the mainframe in 2024 and that his office followed through on that agreement. Mr. Smith said it would be impossible to go back to uploading all data into the mainframe at this point, and while the transition to the Tyler system has seen delays, ultimately when the conversion is complete, it will be a better system. He said the tax bills should be coming out “very soon” although he was reluctant to give a specific date.
• Comm. Stamps wanted to know how the Assessor’s office could prevent gentrification and provide fair assessments for the black communities. Mr. Kaegi pointed out that houses under $250,000 were historically over-assessed, and his office has corrected that.  Lower assessments result in lower property taxes for those homeowners which should help to increase value in those homes. In addition, in 2021 the Affordable Housing Bill was approved which has an effect on renters who also are vulnerable to property tax increases. The Affordable Housing Bill allows for buildings with 7 or more units, if they maintain 15% of units tied to local income rather than market rates, to receive an assessment reduction. This has maintained about 15,000 units at affordable rates. The Assessor’s website has an Affordable Housing Data Map that shows where the units are. She also asked about a physical assessment of all properties that according to Board of Review Comm. Steele has not been done since the 1990’s. Mr. Kaegi stated that this has never been done because the office never has had the capability to do this - physically review all 1.8 M properties in Cook County. To do this would require tripling their budget for at least 7 years. Comm. Stamps asked if this was necessary to “right size” the process, and the Assessor said there are other ways to do that. In response to Comm. Stamps requests about the assessment process, Mr. Kaegi and Mr Smith referred her to the studies that have been done to evaluate their efforts that were included in their recently issued Annual report that can be found on the Assessor’s website.
• Comm. McCaskill asked what could be done about postponing the tax sale on delinquent properties, and the Assessor responded that the tax sale is under the Treasurer. She also asked about changing the school funding formula which again the Assessor said is not within his authority, but would require that the State provide more funding for schools. When asked about the number of properties that are not on the tax rolls, the Assessor responded that it is a very small number - less than 1% of all properties - and that is why he is requesting the additional positions in his office - to ensure that all properties are included in the assessment process and therefore included in tax collection. 
• Comm. Vasquez asked about the new hires requested. Mr. Kaegi stated that the new hires include 3 industrial/commercial property appeal analysts, 2 residential field inspectors, 1 commercial field analyst, 1 post-appeal residential analyst and 1 permit coordinator. Filling these positions will assist with post-appeal concerns as well as technical controls and quality control to ensure that there are no biases and that assessments are done correctly to begin with. She also wanted to know how information is communicated when appeals are rejected - could more information be included as to why they have been rejected. Mr. Scott said that real estate prices have increased substantially which is why assessments have increased but perhaps more information could be included in appeal rejection letters. 

Office of the Independent Inspector General (OIIG) – Inspector General (IG)Tyrell J. Paxton
Proposed 2026 Budget: $3,537,706             Proposed 2026 FTEs:           25
Actual 2025 Budget:      $2,812,173             Actual 2025 Approved FTEs: 20
         Difference:           +$  748,533             Difference:                    +5

Highlights from the OIIG’s presentation:

• Currently has 16 staff with 1 new investigator starting soon and actively seeking an Administrative Assistant. Still seeking to fill 2 open investigator positions. 
• Requesting 5 additional positions that will include 2 positions added to the Shakman Division and 3 positions added to the Compliance and Program Review Division. Neither has staff other than a division head. 
• So far this year they have processed over 800 complaints.
• 91% of the recommendations from the office for remedial action have been adopted by the agencies to which they were made. 
• Requests that a budgetary floor as a percentage of the overall County budget be established starting in 2027 to insure the independence of the office as it is very important that the OIIG is politically independent in appearance and in fact. 

Comm. Questions/Comments

• Several commissioners expressed appreciation to the IG for meeting with them regarding his request to have a budget floor established beginning in 2027.
• Comm. Degnan asked about possible new office space. Mr. Paxton said they are working with the County’s Real Estate Division to determine new space by next year. 
• Comm. Trevor asked about the time spent providing services to the Metropolitan Water Reclamation District (MWRD) contract prior to their hiring their own IG. Mr. Paxton said that 2 investigators were devoted to the MWRD investigations so probably about 10% of the office’s time. 
• Comm. Stamps asked how the office ensures that there is no bias or delay in processing of complaints. Mr. Paxton stated that he does an initial review of all complaints and no report goes out without his review. The goal of the office is to turn around complaints in less than 180 days. 
• Comm. McCaskill asked how a budget floor would insure independence of the office. Mr. Paxton responded that those individuals who could be subjects of an investigation should not be the individuals determining the budget for the office.
• Comm. Vasquez wanted to know how many of the complaints actually become cases for investigation. Mr. Paxton replied that all complaints have to be reviewed even if they do not become an actual case. Some complaints are referred back to management or other entities for action if they are deemed not appropriate for an OIIG investigation. He did not have specific numbers but said they could get them if requested. 

Veterans Assistance Commission - Elizabeth Soto, Director - Grant Jacobson, Deputy Director and staff
Proposed 2026 Budget: $3,241,826         Proposed 2026 FTEs:              20
Actual 2025 Budget:       $2,749,020         Actual 2025 Approved FTEs:   15
Difference:                       +$492,806         Difference:                               +5

Highlights of Presentation by Ms. Soto and staff:

• The programs of the office continue to evolve. The Mission is to promote and assist veterans in receiving all services and benefits to which they are entitled.
• Began year with only 4 employees. Now have 12 of their allotted 15 positions filled.
• Originally had requested an additional 21 positions that would have expanded their numbers to 36. This budget provides for 5 additional positions for a total of 20.
• Want to expand offices to court houses to bring services to veterans where they live. 
• Originally requested funds for 7 vehicles to provide transportation for veterans and staff but proposed budget funds only 3.
• Veteran Service Officer (VSO) Program - training program to ensure that the VSOs are certified. Leads to staff expertise. Several types of training required as well a mentoring to learn the job. 322 hours of training are required. 
• 141,000 veterans live in Cook County.
• Work closely with other veteran’s organizations to provide services they do not provide - such as Mental Health services and car repair services. 
• Have only had 2 VSO’s to provide services. Want to have a VSO in all 17 Commissioner Districts to ensure that veterans are receiving their benefits.
• Expanding outreach to try to reach veterans - have office hours at various places.
• Also expanding data collection so they can keep track of what they are doing. 
• Provided all commissioners with new brochure that provides information on their services. 

Commissioner Questions/Comments:

• Comm. Lowry asked where veterans get their health care. Veterans can go to any emergency room for mental health care and will be covered by the VA. In Cook County fortunate to have specific veteran health care facilities where they can get care - Jessie Brown VA Hospital and Hines VA Hospital. 
• Comm. Aguilar asked if they have enough resources for direct disbursements to veterans. Ms. Soto said they are now expending about $100,000/month in direct services. Not meant to be long term assistance but to help them get the services they need to become self-sufficient
• Comm. Morita commended them for the expansion of their services over the last few years.
• Comm. Stamps asked about the possibility of having a mobile unit to provide services. No plans right now but wanting to expand to locations throughout the county. She also asked if more could be done online. Ms. Soto said they still use paper for all their records, 
• Many of the commissioners expressed their willingness to use their offices for outreach and providing services to veterans. 

Secretary of the Board - Lynne Turner
Proposed 2026 Budget: $2,440,075         Proposed 2026 FTEs:            13
Actual 2025 Budget:       $2,321,193        Actual 2025 Approved FTEs: 13
   Difference:                    +$118,881        Difference:                               0

Highlights of Presentation:                            

• Of their allocated 13 positions 12 are now filled.  The one opening is for a Legal Counsel.
• The Archives Division is growing rapidly - Cook County Historic Archives and Records Office (CARO). Projects include doing podcasts and encouraging people to come tell their stories about Cook County and recording those stories.
• CARO is challenged for space and looking at 4 separate locations with the necessary environmental controls and accessibility for their division to expand. Also looking for a person with data expertise.

Commissioner Questions/Comments:

• Comm. Lowry asked about the vision for the Archives and what is being done about the County’s bicentennial planning. Response was that CARO had hoped to find a spot within the “County footprint,” but that is proving difficult because of the environmental needs for preserving the materials. Bicentennial planning is ongoing so anyone with suggestions can put them forward. Planning on having 200 events/items that will be leading up to the 200th anniversary of Cook County.
• Comm. Lowry and Degnan both asked about the status of hiring Legal Council to provide legal services to the commissioners. Ms. Turner stated that filling the position has proven difficult. Comm. Degnan said 2 years seems a long time for filling the Legal Council position.
• Comm. Degnan asked about the status of the new office space for the commissioners. Ms. Turner said that on Nov. 17 each commissioner would be asked to select their new space on either the 5th floor or floor 3 1/2 and they would pack up their offices then and work remotely while their offices are moved, with occupancy planned for December 8. 
• Comm. Stamps asked if they needed more staff in the Secretary’s office and the response was that they will need more staff but the office adhered to the budget request for no additional staff requests this year.  But with the new location for CARO, more staff will be needed next year.
• Comm. Vasquez stated that the orientation provided by the Secretary’s office was amazing. She also stressed the importance of maintaining historic records.  Ms. Turner said she wanted to include information about each of the city neighborhoods in the Archives and would be reaching out to Comm. Vasquez for assistance. 

Comm. Daley then reminded all the commissioners that amendments are due by Thursday, Nov. 6 and any amendments must be budget neutral. Meeting was recessed until Nov. 20.

Observer - Cynthia Schilsky