Board of Review Suggests That All Appeals Be Moved There

​Board of Review
July 22, 2026

Statistics presented and responses provided by Board of Review Commissioners (BOR) Larry Rogers, Jr. and George Cardenas: 

• 290,533 taxpayers appealed assessments for the 2025 tax year, representing 527,937 property parcels (pins) out of a total of 1.8M pins in the County; 32,000 commercial properties filed appeals. 
• Of the residential appeals, approximately 60-70% were successful. 
• The BOR is responsible for representing Cook County with the Property Tax Appeal Board to defend assessments.
• Personnel represents 94% of the budget. Currently there are 177 FTEs. FY2027 may need adjustments. The employees are under the BOR’s first Collective Bargaining Agreement which impacts pay structure, health benefits, and pensions. While currently under budget by 3%, the 2027 budget will have to reflect those changes. 
• The BOR continues to look for increased efficiencies, such as data sharing with the Assessor’s Office and working collaboratively to standardize methodologies and increase consistency. 
• The agency is seeing more appeals as people are more confident in its process than that of the Assessor. Commissioner Cardenas spoke to the possibility of eliminating appeals at the Assessor’s level and increasing funding at the BOR

Questions:

• Lowry: Q on structural changes and impact of the new Collective Bargaining Agreement. A: In process of restructuring organization, which includes changes to managerial responsibilities and securing fair compensation for managers and supervisors.  Expect to have the changes in place by end of fiscal year or beginning of next.  This restructuring should have no impact on getting out future tax bills on time.
• Anaya: Q: what proportion of staff deals with the appeals process? A: Of 177 employees, 80 are involved in analysis with 22 administrative staff handling intake of appeals and related issues. The remaining staff is managerial and support. Of the staff, 80% work on residential. Comm. Cardenas indicated specific breakdown by district was not available but was approximately equal at about 42 per district.  
• Anaya: Q: requested data on success rates for those appealing. Told that 60 to 70% of residential appeals receive some lowering of assessment.  Comm Anaya requested that appeals started w/in the local Commissioner’s office should be tagged so Commissioner kept informed on progress. Comm. Cardenas said this could be done and would take steps to do so.
• Trevor: Q: rate of success of commercial property appeals. There was a long discussion on the difference in appraising commercial vs residential. Commercial assessments  include the income a property produces among other factors. Q: how are residents advised of BOR schedule. A: opening of appeals schedule information is publicized. There is a pre-filing period also.
• Stamps: Q: asked about the impact of the Tyler integrated property tax system.  Told that even though the Board of Review is not part of that system, the delays and need to share information between the Tyler system and the Board has caused more manhours.  Q:  will an increased budget reduce the number of appeals or accuracy? A: additional staff/budget increase will help modernize systems and help in better and quicker responses. 
• Stamps:  Q:  what is being done for seniors?  A:  If postage budget increased, could send notices to all seniors about appeals.  Already try to do as much outreach as possible.  Q: what is the gentrification impact. A: continues to be an issue for residents as a whole.

Office of the Independent Inspector General
July 22, 2026

Independent Inspector General Tirrell Paxton gave a short overview:

• Currently have 24 FTEs, including 20 investigators. There are still 5 open positions. 
• Intends to ask for 5 more staff in 2027 budget.
• Mr. Paxton reiterated that he thinks the office should have a budgetary floor to emphasize its independence.
•  Complaints addressed have increased by 25%. Paxton also noted his department just issued a report on the Tyler Technologies contract for the integrated property tax system. 
• With increased staff and funding, they could address more issues efficiently. 

Questions:

• Degnan: Q: about Tyler, project management why OIG not involved earlier. A. Commissioner Daley and Paxton noted that the OIG cannot get involved during a project, only at the end. 
• Daley: Q: noted that in the OIG 2nd Quarter report, $3M in federal fraud was reported and cases referred to prosecutors at the federal and state levels. Q: how many get prosecuted? A: Paxton indicated the office’s participation ended when cases referred.

Public Administrator
July 22, 2026

Public Administer Louis Apostol explained that the Public Administrator’s Office (PA), while included in the County budget, operates from funds generated through fees charged by the office for administering estates. In addition, the PA manages the real property of decedents in Cook County and facilitates sales where necessary. 

• The Office is currently budgeted for 15 full-time staff and the services of four outside attorneys. 
• Attorneys’ fees are charged directly to the estates with approval of the PA and Circuit Court.
• Through June 30, 2026, the office realized revenue of $2,175,356, already above the revenues in the 2026 budget by $226,374.
• Handled 619 investigations and 391 estates. Over $20,000,000 returned to known heirs and beneficiaries. 
• Assisted in recovery of nearly $2 M through wrongful death settlements.
• Closed on properties resulting in $7 M in sales while continuing to manage 44 additional properties. 

Questions:

• ​Lowry: Q: how the process works. A: Apostol advised that they are called in by the medical examiner to find relatives or responsible people; then investigate the inventory of the estate. 
• Anaya: Q: average # of cases per year. A: Apostol advised there is no way to estimate. He noted that the office dealt with estates that are $10,000 minimum; sometimes executors get removed or replaced by the Court. Q: Is office integrated w/other departments? Data is handled under the CompuTrust system. The Clerk’s office notifies the PA if there is a will on file.

Observer:  Hollis Burgess

Legislation and Intergovernmental Relations Committee Meeting
June 10, 2026

Most of the meeting was an update to the Board of Commissioners and the public on the measures that are being undertaken to improve the processes and oversight within the Property Tax System. Comm. Britton requested that each office reporting not rehash the problems that are well known but provide information on how they are addressing the problems that have been previously identified and plagued the system for a long time. He asked that they limit their remarks to 10 minutes so Commissioners would have time for questions. (Agenda Item 26-1230 - Received and Filed)

Summary of presentations and questions:

• Office of the President - Jim Thompson, Director of Property Tax Policy - Stated that the lack of clear authority and lack of collaboration among the several offices involved in the process underlie the structural problems of the system. He provided an outline/timeline of how the Assessor, the Board of Review (BOR), the Illinois Depart of Revenue (IDOR), the County Clerk, and the Treasurer are supposed to work together to determine what the tax should be, to provide for collection of the taxes, and then distribution of the money to the various bodies that are supported by the property taxes. He referred to the reform group that has been meeting with representatives from all the entities. They have been looking to determine changes that can be made. He also said that imposing a new computer system (Tyler) on top of the problems that already existed has been challenging as each entity has integrated the system on a different time line. Meetings with Tyler are now being held daily and work continues to fix the system.
• Assessor - Fritz Kaegi - He stated that each part of the system depends on others doing their work so that deadlines can be met. His office is now sharing methodology on tax rates with the BOR so that is going more smoothly. Once his office receives the information from the BOR (revised assessments and certificates of error - see the presentation from the BOR below) and enters the information into the Tyler system, the Assessor’s office sends information to IDOR. This year his office still had to do manual reconciliation of the data to be sent to IDOR, but next year all data should be in the Tyler system so manual reconciliation will not be required. When asked, he said the process is 1 1/2 to 2 months behind schedule this year. Data was sent to IDOR on June 10 so it can calculate the multiplier and then that information comes back to the Assessor before he can send everything on to the Clerk. The IDOR process usually takes from 7-10 days. Comm. Degnan asked how many problems (defects) remain in the Tyler system for the Assessor’s office. Mr. Kaegi stated that the office is 95% working within the Tyler system. Tom Lynch from the Cook County Department of Technology stated that the Assessor part of Tyler has been working okay - it is the tax administration functionality phase that is still being worked on. 
• Board of Review - William O’Shields, Chief Deputy Commissioner, Commissioners Steele and Cardenas – The BOR does not create an assessment - it reviews appeals of an assessment. The BOR also reviews certificates of error. The BOR is the first transfer of information after the Assessor. The appeal process allows for oral arguments and the decisions are to correct errors in the initial assessment.   The BOR sends the corrected assessments to the Assessor’s office for entry into the property tax system.   Comm. Cardenas stated that they are working to reduce the time frame for reviews and working more closely with the Assessor to align their approach. Comm. Steele stated that the BOR has 3 individual offices. each with their own staff of about 40 persons. Each office needs to hear every appeal. There were no questions from the Commissioners. 
• County Clerk – Chief Deputy Clerk Cedric Giles  - That office deals with tax rates and it is fully using the Tyler system. The office applies the tax rates to the information from the Assessor and that process takes about 16-20 days to complete. That office also manages the redemption payments after the tax sale and this process is still not fully functional on Tyler. 
• Treasurer - David Byrnes, Chief of Staff - Began by reading a letter from Treasurer Maria Pappas. Comm. Britton reminded him not to focus on the past but highlight what changes are being made to make the system work. Mr. Byrnes stated that 2500 tax bills from last year have still not been sent due to data issues in the Tyler system that still has an identified 214 defects (though not all of these are critical). Since those bills have not been sent, the tax income has not been determined and thus cannot be distributed. The 2500 that have not been sent are scattered throughout the County and there are 6-7 defects that are holding them up. Mark Hawkins from Tyler stated that last year the first set of bills was done still on the mainframe computer and the second was sent on Tyler. Part of the problem holding up the bills from last year was that there were inconsistencies between the data in the two systems.  This year everything is being done through Tyler so the data problem should not continue. 
• The latest date for the termination of the mainframe is now July 31, 2026. All offices are off the mainframe except for the Clerk’s office that still uses it for reference. The Assessor started using Tyler 3 years ago according to Tom Lynch (Chief Information Officer, Dept. of Technology). He also stated that all payments to Tyler are based on milestones being met. To maintain the mainframe costs about $7M/year and the hardware is so old it is no longer available and all employees who worked on it are now retired. Comm. Degnan pressed Tom Lynch to estimate the cost for all the problems that have occurred with the tax system and his estimate was about $20M. 

Prior to these presentations,

• Meeting began with Public Speakers that included Priscilla Mims speaking on behalf of the League of Women Voters of Cook County asking the Commissioners to encourage the local election authorities to provide a way for voters to submit their Vote-by-Mail Ballots at their local precincts on election day. In addition, there were 2 other speakers addressing Voting Rights; 8 speakers from entities that have not received their tax distributions for the year and asking that the tax system be fixed; and 4 other speakers making general comments. 
• An amendment to the ordinance about the process for filling vaccines of some of the separately elected County Offices was approved by the committee without comment. (26-1414) 
• A resolution calling for a hearing on Voting Rights was not discussed. (26-1409)

Observer:  Cynthia Schilsky

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

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
Committee Meetings
June 11, 2025

Technology and Innovation CommitteeChair Kevin Morrisson asked Tom Lynch, Chief Information Officer for Bureau of Technology, to provide updates on the status of the Integrated Property Tax System Project that is being done by Tyler Technologies and for which there have been numerous delays and significant cost increases over the years. The 2nd installment property tax bills have not been mailed as a result of the latest delays.  CIO Lynch stated that the project continues to struggle. Mr. Lynch commissioned a report from Guidehouse Management Consulting, that was previously hired to oversee the project, for a neutral assessment.  Their recommendations include

1. Priorities need to be set by joint consensus from the property offices and offices under the President to get the work to a manageable level. The list from the individual property offices has grown as to what needs to be fixed before the system can go “live.” While all items are important and Tyler is expected to address all, not all can be or need to be addressed to reach Go Live status. 
2. Tyler must fix coding issues. Data issues can only be addressed by the county offices; Tyler can’t change the data from offices.
3. The President’s office expects Tyler to provide more resources to items of concern by offices and to improve the quality of its work. Testing revealed that problems either aren’t fixed or there are new problems from the fixe and overall, the work has been taking too long. More reliability is needed from Tyler.
4. With each defect identified and prioritized, agreement will be needed from the start on what is needed to fix it successfully; this will also be identified by consensus in the plan.  

• These steps should help achieve resolution to issues with less “churn” (Lynch). The Committee will receive a report by the end of next week on the progress of consensus discussions with each property tax office on these recommendations, specific elements of the plan-what the process is, who is involved, and the timeline. A meeting with the Treasurer’s Office has taken place earlier today. By tomorrow, a meeting with the Clerk’s Office will have taken place. Assessor’s Office and President’s office agree with the process.  
• CIO Lynch said the plan for the processes will allow the property offices and those under the president to work through the project successfully. It is up to them to agree on dates for timeline; this plan will better position them to provide dates needed. He has committed to keeping the Committee informed of the work. 
• Com. Sean Morrisson expressed the need of local taxing bodies to know when it is likely that they might receive the monies from the 2nd installment property tax bills.  They may need to alter their spending plans or take out loans. Scott Smith, Chief of Staff, Assessor’s Office and David Byrnes, Chief of Staff, Treasurer’s Office, agreed that Sept. 2 would be the earliest date that the tax bills could go out; no latest date/deadline can be given.  Byrnes again emphasized the necessity that data be 100% accurate for billing process. 

In other matters:

• Chair Morrison said that there is an errata on the Board Agenda for the proposed contract with DeLoitte & Touche to extend the contract to provide managed security services for all critical information technology at the County.  This errata modifies the extension from two 2-year extensions to a single extension to 2027.  Comm.Trevor explained this had been done as a result of her concerns that Cook County Board maintain leverage to ensure it gets the best deal possible in 2 years.  (Item 25-2140)
• Comm. Sean Morrison expressed a similar concern that the Bureau of Technology look to do more new RFPs rather than contract extensions.  

Observer:  Carolyn Cosentino

Legislation and Intergovernmental Relations
Candidates for the following positions made statements to the committee which then voted to recommend them for approval at the next Cook County Board Meeting.

• Heather Steans to the Cook County Health Board.  She is a former State Senator and has worked for health equity throughout her career and brings that focus to the board.
• Gina Massuda Barnett to the Cook County Health Board.  She previously worked for Cook County Public Health and is now with the Micheal Reese Trust.
• Kevin Sisk, Crestwood Police Chief and Tim Doherty, Des Plaines Police Services Manager, to the Cook County Emergency Telephone System Board (Cook County 911)
• Shonda DeVasher-Williams to the South Cook Mosquito Abatement District Board.  Another appointment to this board was deferred. 

A Resolution “Declaring Cook County’s Emphatic Defense and Recognition of all Residents’ Right to Due Process” was recommended to go to the Board for approval. (Agenda Item 25-2881) 

• Several commissioners spoke to the fact that all public officials take an oath to uphold the Constitution and they wanted to make it clear that the Cook County Board supports and protects the rights of due process for all residents of Cook County.

A proposed ordinance amendment concerning gender inclusive documents and forms was once again postponed with no explanation. (Agenda Item 25-1822)

Observer:  Cynthia Schilsky

Finance Subcommittee on Litigation
Independent Inspector General Tirrell J. Paxton (IIG) provided a summary of the IIG’s 2025 1st Quarter Report to the Committee (Item 2025-2483), following the executive session dealing with the other matters on the agenda:

• There are 2 completed investigations where departments have not timely provided a response as required under the IIG ordinance:  (1) the Board of Review (IIG24-0144), that was due last September, and (2) the South Cook Mosquito Abatement District (IIG23—0375) that was due May 15.  The IIG said both of these had been reported to the President and Chair of the Litigation Subcommittee, in accordance with the IIG ordinance.  Laura Lechowicz Felicione, Special Counsel in the Office of the President, said that a letter under both their names had been sent to the Mosquito Abatement District advising it that a response should be submitted.  Upon request of the Committee, Ms. Felicione said that a similar letter would be sent to the Board of Review.  
• The IIG also said that the office had completed 10 investigations that are summarized in the Report, 3 of which involved County employees whom the IIG determined had breached County rules by providing false and misleading statements in order to obtain Paycheck Protection Program (PPP) Loans from the Federal government during the Covid pandemic.  
• The IIG has investigated over 200 PPP Loan issues involving County employees so far.  Commissioners Degnen and Stamps wondered whether those cases might be coming to an end since it has been several years now since the PPP ended.  The IIG said he could not say.

Observers:  Hollis Burgess and Priscilla Mims

Asset Management Committee
Elizabeth Granato, Chief of the Bureau of Asset Management reviewed two proposals that are part of the goal of getting all Cook County Employees in Cook County owned buildings and all floors with updated ADA access and technology readiness.

• The two items are for the 7th and 8th floors and the 10th and 11th floors of County Building.
• The Bureau is seeking approval to use a Construction Manager at Risk (CmaR) to manage the projects.  Walsh and Riteway -Huggins were selected via an RFQ process.    Ms. Granato  reviewed the reasons the Bureau wants to use a CMaR as she did at the April  Committee meeting.   There are advantages in collaboration on design and identification of cost savings. The Bureau is an active co-manager in the use of minority owned subcontractors.
• Commissioner Degnen stated that the internal Cook County workforce should be used more in such projects.  There is a policy now that they are used for projects under $1 million.
• The two contracts were approved.   Commissioners Degnen, Anaya, and Scott Morrison voted present. Items 25-2757 and 25-2758

Observer:  Kathi Graffaim

Finance Committee

• The Comptroller reported that the General Fund up through April has a positive balance of $88.5 M.  (Item 25-3004)  The Health Enterprise Fund has a positive balance on an accrual basis of $54 M.  (Item 25-1170)
• The Committee approved a proposal to continue to fund a Market Rate Down Payment Assistance Program by using $8.58 M from the Corporate Fund.  In 2024, ARPA funds were used.
• Following a short presentation by Carrianne Carallis, the Director of Research, Operations, and Innovation, the Committee received and filed the 2024 Annual Performance Management Report which covers all the departments within the County.  Ms. Carallis explained that the Department is in the midst of a revamp of performance management, starting with working with the departments under the President to review the mission, goals and objectives.  Comm. Degnen said she is glad to see there are starting to be more useful measures.  Comm. Gainer asked and was told that the Commissioners could discuss the report further as part of the Preliminary Budget meetings coming up in July.  (Item 25-1640)
• A contract between the Office of the Chief Judge and Heartland Human Care Services for a center of care for court-involved female youth was deferred.  (Item 25-0253)

​Observer:  Priscilla Mims

Cook County Board Finance Committee Mid-Year Budget Hearings
​July 30, 2024

9:30 am Cook County Treasurer - Maria Pappas and staff
Highlights:

• 70% of all tax bills have been paid as of today with a due date of Aug. 1
• Each cycle about 200,000 pins are not paid on time
• Overall there is a 98% collection rate countywide 
• There are those pins that are chronically delinquent - many are vacant land - an example was given that Ford Heights has 1400 pins that have not paid in 30 years
• The tax system needs to be changed and she has a Policy Group that is working with Springfield to see what changes can be made.
• Her office has done several studies that can be accessed on their website that are about the problems with the present tax structure. She encouraged everyone to read her studies.
• Many taxpayers do not understand the system or the exemptions. She has a Refund Project that will refund about 10,000 individuals this year. 
• Interest on late payments has been reduced from 18% to 9% (she took credit for this) and now has implemented a payment plan process for those who cannot pay all at once. 
• The office does outreach to all communities and has information available in a multitude of languages. 
• At the tax sale approximately 54,000 pins are offered and about 7,000 are actually sold. Most of those will end up being redeemed. 
• Setting up an AI unit that she hopes will be used to analyze date. Needs to assemble a team that will be able to mine the data

10am Cook County Sheriff - Tom Dart and staff
Highlights:

• Slowed civilian hiring to make budget
• Taking away more guns from those with revoked FOID cards.
• Doesn’t like to ticket for vehicle equipment problems. Likes to work with owners to repair the vehicles instead.
• 80% of inmates in some type of program. EX. Dog training program helps with aggression control. Agribusiness program for learning about a business. 
• Comm. Britton asked about dealing with Mental Health (MH) issues. Sheriff stated that about 40% of inmates have MH issues. Cermak deals with those who have severe issues but they didn’t have the capacity to deal with everyone so he started his own program. Talked about a possible day program at the Boot Camp for those with low level MH issues but concerns with funding and not sure if this is continuing. 
• Comm. Britton also asked about why with the jail population down there has not been a reduction in the budget for salaries - fewer personnel needed. Sheriff stated that they are still short staffed (240 positions open) and the reason the budget is not down is because of the salary increases approved by the CC Board.
• Comm. Anaya asked about licensure of those on staff working with the MI and about insurance coverage for services rendered. Sheriff stated that staff was in appropriate roles and that while services may be covered by Medicaid the sheriff does not have the ability to bill. All billing is done by Cermak. 
• Anaya also asked about Electronic Monitoring. Sheriff state that there are about 1400 now on his EM program. The number has been slowing decreasing. Any violations due to a change in the law now go to a judge who makes a determination but the judges “do not violate very many”. 
• Comm. Quezada had questions about the Co-Responder model for MH calls and questioned the Sheriff’s Treatment Response Teams (TRT) for MH calls. The Sheriff stated that getting trained professionals to respond to calls with officers proved to be too expensive so their teams use tablets that can connect someone in crisis to a MH professional. The program has resulted in a decrease in calls from some households. The sheriff also said he is tired of hearing about programs that are all talk and no action - he wants to get the right people to the door and thinks they are doing that pretty well.
• Quezada also asked about the number of inmates housed elsewhere and the cost to the county. The Sheriff stated that there are 27 inmates in other jails right now - not for capacity reasons but for safety reasons - and there is about $500,000 budget for that with about $200,000 spent to date. 
• Comm. Stamps raised the concern that the facility is not conducive to rehab for young people and wanted to know if they do research on best practices and how do they track success. Sheriff Dart said he is always looking for new ideas and success is measured by the number that do not return and the number that continue after release with the services they get connected with while in his custody. She also suggested that he consider an apprentice program with Chicago Public Schools to encourage employment at the Jail and that could help with the employment situation. Dart liked that idea. 
• There were more questions about billing for services, MH treatment for jail personnel as well as for the inmates, technology updates and the new helicopter. Sheriff said he would provide metrics on the helicopter use and the ongoing cost of housing and maintaining the helicopter. 

12:17pm Cook County Clerk - Cedric Giles and staff
Highlights:

• Now have a GPS tracking system for all election equipment in November
• New voter check-in system for November that will allow voters to update their signatures
• Sample ballots will be posted on their website
• The Recording Division has a new cashier system and they are in the process of digitalizing all records from 1871-1974.
• Commissioners were excited about the Pilot Program of partnering with the township offices for access to records of the Clerks office. Trial is running in Palatine and it may expand although no plans as of now. Also questions about using the City-Key card as an ID which at present is not okay. 

1:09 Cook County Health - Pamela Cassara, CFO, and staff
Highlights:

• CCH is presently in a favorable financial position
• 25% of the ARPA funds that CCH were allocated have been distributed and are on track to have all the funds allocated by the end of the year
• Comm. Trevor asked if CCH had the capacity to take on new patients with the present staffing shortages. Hiring is a top priority with nursing at the top of the list.
• Reproductive Health Issues - At Stroger the nursery is being removed so that they can increase capacity since newborns are now in the rooms with their moms and the nursery is no longer needed. 
• Migrant Health Services - fluctuating need as the numbers change. Can ramp up rapidly if necessary. Are providing health assessments and immunizations. 
• New outpatient facility will be opening in Bronzeville that will include Behavioral Health services.
• Comm. Stamps asked about the marketing of CCH services so that the communities know about where clinics are and what services are available. Stated that some facilities need to be upgraded (Austin Clinic). Also asked about relationship with nursing programs and asked why there was not a “direct hire” program with local high schools and colleges. CCH indicated that there is is a strong connection with the Malcolm X College nursing program. 
• Touted “My Birthday Health Program” that promotes early detection screenings for prostate and breast cancer.

3:31pm - Board of Review - Commissioners Steele, Rogers, and Cardenas
Highlights:

• 2023 Tax bills went out on time this year
• IT has been upgraded and a patch to the mainframe is no longer needed.
• Processed 246,000 appeals (some include multiple pin numbers) with a 46.9% decrease in their assessment.
• 45,000 PTAB cases covered
• Have open positions and recruiting is a challenge - hiring process is a long process.
• Comm. Cardenas emphasized that the mission of Board of Review is to correct assessments - focus primarily on residential properties - not their fault that taxes are increasing.
• Comm. Degnan wanted to know about having separate budgets for each of the Commissioners office which led to confusing discussion of how the BOR allocates their finances and other resources. Per the Budget Director in 2025 budgets will be separated for non-personnel budgets. 
• Comm. Anaya asked about the outreach process to let people know that there is an appeal process and how to do it. BOR says they are doing outreach and asked the CC Commissioners to help with the outreach. 
• Dispute over the assessing, appeal and tax process is ongoing and not new. President’s office is doing a study to determine the best process according to Comm. Steele. 
• A lot of concern expressed over the amount of OT and what that does relate to. Is it the type of work or the number of appeals or something else. Comm. Britton said they need to know so that they can allocate resources appropriately. 
• Comm. Britton also wants to know why there is such a discrepancy in the number of appeals that come from various areas in Cook County - stated that he sees this as an equity issue. Further expressed desire that all involved (Assessor, BOR, and anyone else necessary) get together and work out all these data, communication, equipment etc. issues that seem to be causing a lot of contention. 
• Comm. Kevin Morrison reviewed all BOR minutes for past few years and asked that the BOR commissioners figure out how to get along. 
• There is now a process for pre-filing an appeal so appeals can now be filed anytime and anywhere in Cook County. Comm. Stamps asked for clarification and how this is being communicated to the residents of Cook County. BOR says they don’t have a communications budget so the efforts are minimal.
• Comm. Rogers says there have to be concerted efforts to get the numbers right in the beginning so there is less need to appeal. Comm. Steele said the appeal rate in Cook County is 33%.

Observer: Cynthia Schilsky