2026 Cook County Budget Meetings: Board of Review, Chicago Board of Elections Commissioners and Public Administrator

Cook County Board of Commissioners Finance Committee Meeting
October 28, 2025

Board of Review – Larry Rogers, Jr., George Cardenas, Samantha Steele

Proposed 2026 Budget:  $ 23.96 Million    Proposed 2026 Positions:              177.0
Actual 2025 Budget:        $ 21.30 Million    Actual 2025 Approved Positions:   167.0
Difference:                          +$   2.66 Million    Difference:                   + 10.0

Comm. Rogers, the current chair of the Board of Review (BoR), had a conflict, so Liliana Escarpita, the Secretary to the BoR, gave the presentation.  Comms. Cardenas and Steele were also present to answer questions.

• The additional positions are for each of the Commissioner’s staffs (now each has 42 positions), administration, Information technology, and Legal.  The BoR will be negotiating its first contract with a bargaining unit that will now be representing 2/3s of the employees.  A labor counsel and additional person in personnel are being added as a result.
• The amount of budgeted overtime is being cut by 36% as a result of the additional positions and further efficiencies in dealing with appeals, also made possible with the additional technology positions.  For 2025, the BoR will utilize less than the budgeted overtime.
• Comm. Lowry asked whether the Assessor and BoR are now using the same parameters for assessments.  Comm. Steele said that the Assessor is not loading the CAP rate for all commercial properties, which results in over-assessment.  
• Comm. Steele said that a major reason for inaccurate assessments by the Assessor is the lack of physical review of all properties in the County.  Every county, except Cook, is required under state law to have such reviews.  However, Comm. Steele said that the cost is high:  she estimated $60 per parcel and Cook has 1.6 M parcels, 1.2 M of which are residential.  The benefits would be more accurate assessments resulting in fewer appeals and the public having more confidence in the assessments, which would also help reduce the number of residents and businesses leaving the County.  Comm. Steele said that Cook County has a 33% appeal rate vs. about 5% nationwide.
• Comm. McCaskill asked why drones and advanced software were not being used to accomplish the physical reviews.  Comm. Britton mentioned that the Board had recently approved a contract to utilize drones and Comm. McCaskill might want to talk to the Technology Bureau or Jim Thompson, the Director of Tax Policy for the President.
• Comm. Vasquez asked whether there are any specific policies that should be pursued at the State level.  Comm. Steele said a cap on assessment increases for properties.  She said that her staff was talking about looking at the impact of having ICE agents active in the area on people not coming to events to  learn how to appeal and on small businesses closing due to lack of customers.  Comm. Cardenas added that there needs to be a circuit breaker to help lower income people pay property taxes.

Chicago Board of Elections Commissioners – Sandra Aspera, Executive Director
Proposed 2026 Budget:  $ 23.57 Million    Proposed 2026 Positions:                4.0
Actual 2025 Budget:        $   1.05 Million    Actual 2025 Approved Positions:     4.0
Difference:                            +$ 22.52 Million    Difference:                       --

Also appearing with Ms. Aspera were Max Bever, Director of Public Information, and Adam Lasker, General Counsel for the Board of Elections (BoE).  The BoE is responsible for voter registration and elections within the City of Chicago, while the Cook County Clerk handles those functions for Suburban Cook County.  The BoE is partially funded by the County and partially by Chicago.

• Ms. Aspera gave the overview.  For 2026 the BoE will handle the March 17 Primary and November 3 elections and will recruit and train 8,000 election workers, 2,000 of which are expected to be high school and college election judges.  The Board will also be handling the election of 21 candidates for the Chicago School Board.  A new Super Site will be located at 137 S. State in downtown Chicago.  The BoE has a new not-for-profit postage rate that resulted in a savings of $600,000 for the annual voter canvas.
• Comm. Stamps asked whether there is a budget to use to expand voter participation in lower turnout areas.  Mr. Bever explained that in addition to the annual voter canvas, there is a mailing to households closer to the election which provides the closest early voting location and the local polling location, as well as provide information on voting by mail.  There is also reach-out via publications and working with community groups and churches.  There will also be a new mobile app that will allow for reminders for voting. The costs for all of this is covered by the budget funded by Chicago. 
• Comm. Stamps asked about whether there is a danger that vote-by-mail will not be allowed.  Mr. Lasker said there is a challenge at the U.S. Supreme Court on Illinois’ 14-day period to count vote-by-mail ballots postmarked on or before election day, but received after that day.  Mr. Lasker said that the worst-case scenario resulting from that case would be that Illinois would not be able to count such ballots received after election day.  Mr. Bever said that the BoE currently has 150,000 registered voters on the permanent vote-by-mail list and that roughly 1/3 of those casting ballots use vote-by-mail ballots, either mailing or using the secure drop boxes.
• Comm. Vasquez asked whether there are discussions about beefing up election central to receive calls in the event that ICE agents would be near the polls or attempting to enter into the polls.  The response was that election central is going to be beefed up, but that there is a need to bring the discussion up with the State Board of Elections.  
• Comm. Morita asked whether there are any functions that the BoE does that are not done by the Clerk’s office for Suburban voters.  Given the answer was “no,” Comm. Morita asked whether there are redundancies that could be eliminated if the two offices merged.  Mr. Bever said that he did not see any significant cost savings that could be achieved because the same number of election workers and polling places and equipment would be needed.  Each election authority has roughly 1.5 M voters.

Public Administrator – Louis Apostol
Proposed 2026 Budget:  $ 1.955 Million    Proposed 2026 Positions:              15.0
Actual 2025 Budget:        $ 1.890 Million    Actual 2025 Approved Positions:   15.0
                Difference:           +$ 0.065 Million    Difference:                       --

Louis Apostal could not be there so the General Counsel for the Office, Leah Jakubowski, gave the presentation. 

• The Office manages estates for those who die without a will and works to find the heirs.  The fees for such management are charged to the estates, and the Office generates far more money than its expense budget.  It has generated $2.2 M in fees in 2025 and expects to have received 120% of its target revenue by the end of the year.
• Comm. Stamps asked about community engagement to educate people, particularly in lower income areas, about what happens if you die without a will.  Ms. Jakubowski said that there has been none, but that as a result of similar questions from Comm. Stamps at the mid-year budget review, the office is starting to identify community organizations that the Office could contact to offer to send a speaker.  Comm. Stamps strongly recommended that the Office connect with the Clerk’s office which has a “Property after Death” program.
• Comm. Stamps also asked where the estates that the Office manages are located.  Ms. Jakubowski said that the Office would provide a list by zip code.

​League Observer:  Priscilla Mims