Cook County Board Finance Committee Mid-Year Budget Hearings
July 30, 2025, afternoon 

Board Of Review (BOR) - Larry Rogers and George Cardenas
Session lasted 1 hour and 45 minutes
Highlights of their presentation:

• The Teleo system has been implemented for hiring and they expect to be fully staffed by the end of the third quarter.
• Negotiations for their first collective bargaining contract is ongoing and will be implemented soon which should result in stabilization of the workforce and cut down on overtime. 
• In 2024 they had the largest number of appeals ever.
• Their IT system is off of the Main Frame as of May 1.
• Of the 274,000 appeals they received 50% resulted in a reduced assessment and 50% were unchanged. 
• Only about 1/3 of properties file an appeal which means many homeowners don’t appeal. 
• They referenced the Tribune article that faulted the Assessor for not including all properties in the assessment process resulting in a loss of tax revenue for the County. 
• 1351 Certificates of Error have been issued which will result in refunds to the taxpayers as a result of errors that the Assessor acknowledges. Mr. Rogers blames the Assessor for the problems with the tax collection system. 
• For fiscal year 2026 the BOR will be requesting 20 new FTEs.
• The BOR and the Assessor disagree over the “loading” or “unloading” of the Cap Rate used to assess commercial properties. Improved data sharing and communication between the 2 offices was outlined by the President’s plan for dealing with this issue. According to Mr. Rogers the Assessor will now “load” the Cap Rate to align with what the BOR does. 
• PTAB according to Mr. Cardenas is a huge liability for tax payers. The BOR is required to defend the assessments when they are appealed to PTAB and the number of appeals has increased by 200% since 2022. Cases take 3-4 years to settle and they need more resources to be able to defend the assessments. 
• Says the BOR is not shifting the tax burden to homeowners and that misleading statement needs to be put to rest. The Assessor is an “over Assessor”.

Commissioner Comments and Questions:

• Comm. Lowry asked about the practical effect of “loading the Cap Rate” to which Mr. Rogers said that the dispute is largely philosophical and agreement would result in more predictability of taxes which is what developers are looking for. Mr. Rogers also stated that in a perfect world appeals would not be necessary but since they are necessary outreach is needed to ensure all taxpayers are aware of the process and there should be a no fee process. 
• Comm. Degnan wanted to know what the Cap Rate is loaded with and who determines this. According to Mr. Rogers there are industry standards that the Assessor does not use. They do have consultants that are working on a methodology to be used. She also asked about the use of AI and they do not have plans at present for its use. Her last question was about the 20 positions they want to add. They said that it would add 2 field staff, 9 valuation officers, legal assistance for labor now that they are unionized, and HR persons. 
• Comm. Anaya asked about the properties that have “split codes” - commercial and residential. Mr. Rogers said that the Assessor had no authority to do those properties differently than they had been in the past. She asked if there were any policy changes that needed to be made for their process or in dealing with PTAB. Nothing was suggested. 
• Comm. Trevor asked for a simple explanation of the Cap Rate that she could use to explain it to her constituents. Mr. Rogers stated that this is a commercial property issue and has limited application and what is important is ensuring all properties are on the tax rolls. She asked if data is incomplete what is the solution. Who is responsible for ensuring that new construction is added to the tax rolls - the municipalities - the township - what about unincorporated areas? She did not really get an answer to her questions and she gave up. Chief Deputy T. Burris did provide a definition for Cap Rate as Net Operating Income/Market Value.
• Comm. Stamps wanted to know where BOR Commissioner Steele was and her staff stated she was unable to attend.  Then Comm. Stamps asked if there was a flow chart of how the tax process works. Comm. Daley responded by saying that it is Assessor to BOR to Clerk who finalizes the rate and then to the Treasurer. Comm. Stamps then asked about the “windows” for appeals and stated that this information is very confusing. They agreed and stated that during July and August anyone can file an appeal and the other windows are defined by statute. She also asked if they now have their own IT system or are they using Tyler. Mr. Rogers said that all their data has been transferred from the Main Frame to the Tyler system and they are now working to ensure that their OnBase System integrates with Tyler. 
• Comm. McCaskill stated that she wanted the system to work right for everyone.
• Comm. Vasquez asked about language services and they said they do have staff that speak different languages and their information is available in different languages. 
• There were several suggestions that information about appeals be sent with the tax bills but Mr. Rogers stated that could be confusing as appeals are done on assessments not on the taxes once they are determined. 

Office of the Chief Judge - Honorable Timothy Evans and staff
Session lasted 1 hour 50 minutes
Highlights of Presentation:

• Judge Evans indicated that he intends to spend his budget by the end of the fiscal year.
• On the revenue side of his budget in addition to the $65M state subsidy for judge’s salaries that his office receives, he anticipates receiving an additional $8.1M from the Office of Pre-Trial Services that should cover 144 of the additional 155 staff that he anticipates he will need for his expanded Electronic Monitoring (EM) system.
• He provided updates on 2 ARPA programs that he states have been a success. One is a collaboration of Lurie’s Children’s Hospital and Cook County Health that is a youth diversion program to reduce violence. He hopes that it will continue with funds from the Equity Fund after that ARPA funds are depleted. The other is the Cook County Legal Aid for Housing and Debt Program (CCLAHD) that he thinks may get future funding from IHDA (Illinois Housing Development Authority).
• He touted the Restorative Justice Community Courts and said he is working with Comm. McCaskill to open a new one in her district and would like to work with other Commissioners to do the same in their districts.
• They are renovating space in Maywood to house the expansion of the EM program. Anticipates in may be ready by September. 
• He provided information on Domestic Violence and Domestic Relations Courts distinguishing between the two. Would like to set up a fund for those who have difficulty meeting the costs involved in these cases - particularly for Guardians Ad Litem (GALs).
• Representative from the Chapin Hall Center for Children provided an overview of the Research Report that is about to be released dealing with the proposed changes in Juvenile Justice. 
• In May the Chief Judge Office had 502 vacancies but since then 180 persons have been hired.

Commissioner Comments and Questions:

• Comm. Lowry asked if the $8.1M coming from the Office of Pre-Trial Services is a one time revenue source. Judge Evans says he anticipates it will continue. The commissioner also asked about the recidivism rate and said that 65% return to jail within 1 year of release from incarceration and 80% return within 2 years is not really acceptable and perhaps wrap around services after incarceration need to be reimagined. Perhaps stopping resourcing more jails and paying for services would be a better investment. 
• Comm Moore asked about when the Sheriff’s EM program would be phased out and the response was hopefully by October. He also wanted to know about the fees for GALs - who decides when they are needed and what is the rate of payment. From Judge Evans response it seems that the individual judges decide and the rates can vary. 
• Comm. Anaya commended the CCLAHD program and said it was important for preventing evictions and wanted to know if it would continue after ARPA funds run out. Judge Evans was not sure if it would as it depends on if funding can be procured. She also asked about reconvening the DV Working Group that she participated in previously. He indicated that might happen. She inquired about any changes to protocol following an ICE incident in Maywood and Judge Evans said he would talk with her in private about changes.
• Comm. Trevor asked for an estimate of the long term costs for EM once the transition is complete as this was thought that combining the programs would be a cost savings. She also asked about GALs and why they need to be paid by the parents. She said costs need to be reasonable.
• Comm. Stamps had a whole list of questions to which she wanted written responses. Included were the following: Why is there still no comprehensive plan for dealing with DV? What percentage of cases require a GAL and what kind of list determines who they will be? Divorce cases take way too long to resolve and what can be done about that? If a judge in a case is abusing his digression what is the course of action for dealing with such a complaint? What will staffing look like in the community settings for juvenile cases once the change from the JTDC is instituted? How will the employees at the JTDC be protected if and when changes are made? Why are educators not included in the Restorative Justice Courts as she sees this as an opportunity to work with the young people involved?
• Comm. McCaskill said that the facility she has identified for the Restorative Justice Court in her district is waiting to be prepared to start functioning. Judge Evans said that they will be working with her to get it going.
• Comm. Vasquez also wanted to be included in the meeting regarding the ICE incident in Maywood. She asked about the decrease in cases being referred to the Restorative Justice Courts since gun cases were no longer to be sent there. Judge Evans said the the State’s Attorney is now willing to send non-violent gun charge cases to these courts if the intent is to work towards obtaining FOID cards and not participation in the “circles”. Judge Evans said she needs to come see how the process works and she might be even more favorable to them if she did. 
• Comm. Daley wanted to be sure that the Judge was working with the Clerk to share data on the dashboard and he said that he was. 

Observer - Cynthia Schilsky

Cook County Board of Commissioners Finance Committee
Tuesday, July 29, 2025, Morning Session

Office of the Treasurer – Maria Pappas

• Treasurer Pappas presented information on revenue from her office.  The actuals have exceeded budgeted as the office provided very conservative numbers during the budget process. 
• Pappas noted that her office had conducted surveys to determine voter demographics. Studies analyzed voter turnout related to property tax referenda and property tax appeals and processes. Results indicated a higher voter turnout and more appeals in wealthier districts. 
• The responses relative to the office’s goals indicated they were basically on target with all, with no major issues on their end.
• Pappas presented data on the numbers reached and results of their program “Black and Latino Houses Matter,” radio shows on stations popular in those communities. These programs are committed to presenting helpful information on avoiding the homeowner pitfalls of delinquencies, late payments, etc.
• There was discussion about getting information to other income levels and minority communities on the appeals process and other issues. Response indicated communications efforts stressed; printing materials in more languages than English; using outreach workers to promote information in lower income and minority communities.
• Future studies include a study of all TIF districts (no info on metrics to be used or timing) which will inform as to status of all TIF districts. 
• Continuing to hire personnel, though there are no major problems with personnel. Treasurer’s office uses summer interns to get ahead on tasks so office is not overloaded during winter months when it is traditionally busier.
• The remainder of the time with Treasurer Pappas was reviewing her office’s issues with  Tyler Technologies and the project for the Integrated Property Tax System. Pappas was extremely disturbed by the problems that have arisen in getting correct info for property tax bills, the time it takes to correct mistakes, and general non-responsiveness of Tyler. She indicated she documents all issues in letters to Tyler as she is concerned legal issues may arise from this project. Treasurer Pappas advised the Commissioners that she had plans to bring in a consultant she trusts to review Tyler’s work, progress and problems, with the intent of determining what may be done to resolve same. 

Office of the Sheriff – Tom Dart

• Sheriff Dart expects to be on budget at end of year with possible marginal increases generally related to increased costs of food at jail and increase in the jail population. The department is doing well in meeting its FY2025 Goals and Objectives. Dart has two staff members dedicated to administration of grants and is aggressive in looking for/applying for grants. 
• They are about 200 officers down from budget but are continuing to hire. Questions regarding what is being done to recruit and retain yielded that Tier 2 pension is problematic and that officers are getting training in de-escalation and dealing with Narcan.
• Dart indicated a major issue for those released can be lack of phone service. With no way to contact help or services, some get lost.  Asked Commissioners for help. Dart indicated he wanted more programming at jail and with juveniles. He was open to any suggestions, including one by Commissioner Gainer on whether you can revoke Drivers Licenses or other licenses for Firearm Owner’s Identification Card violations, which would need to be investigated with State. Another issue is no lead time from court to know when individual released or time is extended so connecting to services or follow up are impeded.

Issues discussed included:

• Behavioral/mental health issues help after release:  Office works with Cermak Hospital to identify programs for aftercare and connect to providers; rigorous vetting of organizations involved in services; measures of how programs/efforts affect recidivism; criteria for redirecting funds as needed; use of MLUs (medical liaison units)
• Retail theft issues: Sheriff’s dept more involved over past 3 years; work with Chicago Police; give security briefings to stores to help avoid problems; response is data driven to pinpoint issues and areas of concern; current thefts are organized as opposed to random; recognition and response to that has upped County’s game in recovering goods.  Overtime grant is related specifically to overtime re retail theft issue.
• Electronic Monitoring:  Transfer of responsibility slower than expected; population in program is up; need to set level at which transition to Chief Judge is considered complete so can reassign officers currently used by the program to other areas, e.g., cut at 200 individuals.
• Dealing with ICE officers entering courts: Have to consider whether warrants involved, guns? Sheriff said will do what is necessary to keep courts, buildings and people safe, within legal authority.    
• Orders of protection problems:  Sometimes info is not current; Sheriff doesn’t have authority to enter house to provide protection services; can and will do home visits if in jurisdiction. 
• Capital needs:  $11M for body cameras is not capital; maintenance of helicopter is capital. Comparisons of how much Cook County has spent on helicopters v other comparable areas shows CC has less helicopters.
• Other:  Moving officers from not needed area to specialty needs at same pay level.  Training – evaluating effectiveness; adapting as needed. Mental health support for officers.
• Cost of detaining individuals in County jail:  $240/individual/day

. 
Office of the Public Administrator – Louis Apostol

• Office is funded by statutory mandate and its funding is derived from fees and interest on funds held. Office handles estates where no will or where there is a will but no administrator. 
• Revenues are exceeding amount budgeted. Office closed more estates than projected. Met 2025 goals and objectives. This office generally has excess funds at end of year. 
• In response to a question as to how information is publicized so potential heirs/individuals, particularly minority, can find out they may have an inheritance, Mr. Apostol said they use newspapers, though no social media.  Staff does exhaustive search to trace heirs.
• Suggestions were made to use unused funds for more outreach to increase community awareness of probate. It was also suggested that social media and other more contemporary methods for publicizing the search for heirs might provide increased outreach to minority communities.

Observer: Hollis Burgess

Cook County Board of Commissioners Finance Committee
Monday, July 28, 2025, Morning Session

Bureau of Finance (BOF) Budget Overview
Appearing for the Bureau:  Tanya Anthony, Chief Financial Officer; Dean Constantinou, Deputy Chief Financial Officer; and Kanako Musselwhite, Budget Director
Tanya Anthony and her staff, as well as the Commissioners, focused on the many factors that are making it very difficult to forecast revenues and expenses, including a potentially slowing economy, cuts in State aid for Medicaid, and potential cuts in federal grants and Medicaid.

• Current Budget Projections:

FY 2025 General Fund:   $145.1 M surplus
FY 2025 Health Enterprise Fund:  $15 M deficit
FY 2026 General Fund: $102.6 M deficit
FY 2026 Health Enterprise Fund: $108.8 M deficit

• The first Medicaid cuts will be the termination of the State’s contribution for health benefits for immigrant adults which were effective as of July 1 and for FY 2026 could cost $50M.  The new federal re-registration and work requirements for Medicaid will take effect in 2027.   It is estimated some people will lose their coverage because of work requirements or difficulty in completing the documentation requirements. That cost could be $88M.   It is hard to project how many people will resort to emergency rooms with the loss of Medicaid coverage or not use health services at all.
• Cook County currently has $75M in federal grants which could be at risk.  The Bureau of Finance is putting a “stop gap” amount in the 2026 budget so that the programs will be able to continue through the 2026 year.   They are considering strategies to maintain essential services and personnel going beyond that.   There is a group analyzing potential new revenue sources internally (rents, leases) and externally.
• Commissioner Gainer suggested that the County create a computer system to help people upload their documentation for Medicaid periodically.  Ms. Anthony said they could look at collaborating with regional partners and the State.
• Commissioner Britton asked if the BOF was considering worse cast scenarios.  Mr. Constantinou said they construct best case, middle, and worst-case options for their revenue and expense forecasts.
• Commissioner Britton asked if the BOF was considering offering interest free loans to public bodies that need funding because of the delay in the 2nd installment of the property tax bill this year.  Ms. Anthony said that when they offered that in the past, there was little use of it; so they are not doing it this year.

Office of the President
Appearing for the Offices under the President:  Lynetta Haynes Turner --  Chief of Staff; and Bureau Chiefs:  Administration -- Zahra Ali; Asset Management -- Elizabeth Granato; Economic Development -- Xochitl Flores; Finance -- Tanya Anthony, CFO; Human Resources -- Velisha Haddox; Technology -- Tom Lynch
The Commissioners main concerns about the rest of this fiscal year and next year were with the expectation that federal funding may be cut and that federal regulations on the environment and technology will be changed.

• Lynetta Turner stated that the strategy of Cook County Government is to be responsible, thoughtful, and compassionate.  This year there is a balanced budget with no new taxes.  They are currently 8.5% under budget.  The employee vacancy rate has decreased from last year, from 24% to 17%.
• With the potential for federal aid cuts, they are evaluating programs in a measured and deliberate manner.    Programs initiated  with ARPA funds are being evaluated for their transformative impact.  She showed a video on the Modular Home Project that provided newly built homes.  She highlighted several other successful projects such as medical debt relief, lead abatement, improved infrastructure, and gun violence intervention.
• Commissioner Gainer questioned if the remodeling of the Commissioners’ offices was necessary with the budget constraints.    Ms. Granato responded that much of the work being done is to make all County offices accessible to employees and visitors and to make them more energy efficient.   
• Commissioner Gainer asked about employee recruitment.  There was a recent job fair that 2400 people attended.   The County is making a special effort to reach out to newly terminated federal employees that will have relevant skills. 
• Commissioner Degnen asked if the ARPA funds will be completely spent by 2026.  The Bureau of Finance is closely monitoring all the programs, currently moving funds that will not be spent on one project to other successful projects.    
• Commissioner Degnen asked about the use of AI in county technology.  Mr. Lynch stated that the County is following the guidelines set up by the Biden administration.  There are places it could be very useful and the Bureau of Technology will provide briefings to the Board.   
• Commissioner Anaya also asked about federal funding particularly in the area of domestic violence.  The Justice Advisory Council (JAC) plans to continue most of its ARPA initiated programs beyond 2026, but on a smaller scale. The JAC has separate revenue streams.  They are working to have all their ARPA funds spent by September of 2026.  The Department of Emergency Management Services is waiting on $18 million dollars in federal aid that is currently being delayed.
• Sis Killen of the Department of Transportation stated that they did not anticipate current funding to be clawed back, but future grant competition for federal funds could be more difficult. In response to Commissioner Trevor’s question about public transportation in suburban areas, she said that Cook County supports the initiative in Springfield to invest $1.5 Billion in regional transportation.  The County worked with PACE and Harper College to bring back some bus service to the college. Invest in Cook funds were used which are funded from local fuel tax.

Office of the Independent Inspector General (OIIG)
Tirrell Paxton   Inspector General Cook County

• Mr. Paxton explained the scope of his office.  They are currently under budget by $319,000 due to open positions.    Besides filling those positions this year, his office is requesting 5 additional staff for the next fiscal year.   He is also requesting an amendment to the Inspector General ordinance that would provide a minimum funding level:  a set % of the total County budget.  This is to ensure that the Office can be truly independent and not subject to political pressure in the budgeting process.
• Mr. Paxton had invited Dick Simpson, UIC professor, Alisa Kaplan, Executive Director of Reform for Illinois, and Michael Shakman to speak in support of the need for independent funding for the Office.    This had not been pre-approved by Chairman Dailey, but he agreed, with the leave of the Commissioners, to let the speakers proceed.  All speakers emphasized the high level of corruption in Illinois politics and the need for the Inspector General Office.  They also identified situations in other states where an Inspector General Office was limited or completely defunded because of political fights.
• Commissioner Britton stated that this hearing was not the appropriate vehicle for requests for next fiscal year or for changes in the statute.   He said that if an agency requests more money, it is their responsibility to find where that revenue can be taken from another department.  Commissioner Aguilar agreed with this.
• Mr. Paxton related his attempts to raise his concerns at various meetings with the Commissioners and others.   He said that he had scheduled a meeting with the Chief Financial Office before this meeting but the CFO canceled it.   A representative of the CFO said that the OIIG will be part of the standard budget meetings with all departments.
• Commissioner Degnen asked what the process was to get a report response from an uncooperative agency.  The OIGG brings the issue to the Litigation Committee and if they cannot get a response, the OIGG can take the issue to the State’s Attorney.
• Commissioner Anaya said she thought that it was correct for an agency to ask for more money in these hearings and that it wasn’t required that the agency determine the source of the extra funds.

Observer:  Kathi Graffam