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

Criminal Justice Committee
June 9, 2026
Commissioners Hold Hearing on Orders of Protection and other Matters

The meeting had one agenda item:  a resolution to hold a hearing to examine the challenges, delays, and systemic gaps related to the service and enforcement of orders of protection (OPs) electronic monitoring compliance, and revocation of Firearm Owner’s Identification (FOID) cards.  (tem 26-1526)

• Public comments included a request to look at the system of electronic monitoring as a whole, rather than individual cases, in setting policy.  

During the rest of the hearing:

• Domestic violence was acknowledged as the highest crime incidence on the west side of Chicago. Accused perpetrators are known to ‘hide’ from those trying to serve OPs.  Communication to survivors about perpetrators released from custody is essential. The resolution stated that data from the Sheriff showed that 45% of OPs go unserved.
• The Sheriff’s report on FOID revocation showed that 68% of owners with revoked FOID cards do not comply with the transfer of arms. 
• There was discussion of a proposed bill to provide 60-day electronic notice to turn in weapons or have your driver’s license revoked.  Comm. Stamps asked why 60 and not 30 days? She was told that 60 days is the legislative standard notice.  Comm. Daley asked about the status of this bill.  He was told that it remains under negotiation. Comm. Miller asked about the anticipated opposition to the bill.  One concern was that the loss of a driver’s license could lead to a loss of work / family income.
• Service of OPs currently involves 3 attempts to serve a person within a 72-hour period.  A proposed bill calls for electronic receipt of the order and opening of the notification.  Precedent for use of this system is Washington State.  Data will be sent to Commissioners, but reported improvements include more people showing up in court to present their own case and improved due process, i.e. people know that they have been served, and improved privacy, i.e. no sheriff showing up at your home or workplace.
• Reasons for delay of this bill include: it takes time for the General Assembly to understand the intentions of the bill; time needed to get partner organizations/offices involved and aligned, e.g. State’s Attorney and Public Defender must weigh in.

Sheriff’s Office input:  

• Has supported several other bills aimed to improve safety for victims and due process for both parties
• A taskforce is working on a Public Safety dashboard that can notify relevant government and law enforcement agencies of orders of protection and electronic monitoring orders
• Prefer in person attempts to serve the order and e-serve as secondary process

State’s Attorney’s Office input

• Support any mechanism to notify individuals to appear in court to clarify parameters of the order
• Need hard evidence that people are notified
• Comm. Anaya asked if there are legislative gaps. The response was there are laws in place for use of e-devices to locate victim and witnesses in or near the court building. State-wide case-level data is not currently accessible, so office’s dashboard and Clerk’s office data are searched. 
• Victims need a police report to get into criminal (vs civil) court.  Chicago Police Department now takes reports at the Domestic Violence Courthouse instead of the victim needing to go to a station.

Public Defender’s Office input

• Lack of notice hurts both victims and their clients
• State’s Attorney now has access to other orders of protection from the Clerk of the Court in preparation for court

Observer:  Sue Gregory

Finance Committee
June 10, 2026
Commissioners Receive Performance Management Report

Carrianne Carallis, the Director of the Department of Research, Operations and Innovation (“ROI”), gave a short presentation on the status of the County’s Performance Management program in conjunction with the 2025 Annual Performance Management Report.  (Item 26-1025.)  This Report covers all departments within Cook County.  

• The ROI Department in 2025 worked with all the departments under the President to establish goals and outcomes.  The goals are broad statements that describe what an agency or department aims to accomplish over time.  Outcomes are the intended change or public benefit that indicate progress toward a desired goal.  The ROI intends to work with the departments under the other officials to establish goals and outcomes during 2026.
• While there are metrics listed for each goal, most of these are from prior years.  In response to a question from Comm. Anaya as to what checks and balances exist to make sure the metrics are appropriate, Director Carallis said that the ROI Department intends to work with all departments to tailor the metrics so they better measure whether the outcomes are being achieved during 2026. 
• Comm. Degnen stated that this Report is better than the last 3 annual reports.  She recommended that future reports should also provide narratives as to how the departments can improve.  She said the goals should be the cornerstones of what each department does.
• Comm. McCaskill said she looks forward to seeing how the performance management program goes forward and would like the goals, outcomes and appropriate metrics also applied to the various organizations which receive grants from the County.

The Committee recommended Board approval of

• A change in the ordinance Sec. 76-677 so that the revenues from the tax on firearm ammunition shall go to fund gun violence prevention programs and operations as determined by the Justice Advisory Council.  Previously the revenues went to the Special Purpose Equity Fund for those same purposes. (item 26-1336)
• A resolution to award additional Justice Advisory Council grants to 9 organizations to support community violence intervention programming. (item 26-0721)

The Committee deferred action on a proposed ordinance amendment to require that all contracts exceeding $3 M include a statement that a vendor’s failure to perform or deliver may result in a minimum 10% penalty.  Comm Degnen, the sponsor along with Comm. Kevin Morrison, explained that the deferral was to provide time to determine exactly where this provision should be placed in the County Code of Ordinances.  (Item 26-1514)

The County Comptroller reported that up through April,

• The General Fund has a favorable net variance as compared to budget of $344.1 M composed of higher revenues of $264.3 M and lower expenses of $79.8 M as compared to budget.
• The Health Fund has an unfavorable net variance as compared to budget of $47 M composed of lower revenues of $15.8 M and higher expenses of $31.2 M as compared to budget on a cash basis.  

Observer:  Priscilla Mims

Asset Management Committee
June 10, 2026
Committee Approves More Contract Funds But Concerns Expressed

• Capital Planning & Policy was seeking approval of  $13.25 M in additional funds for an existing Job Order Contract (JOC) program that had $197,250 M previously allocated. 
• The JOC program has a pool of approved contractors that can be used for smaller construction projects that are less than a year in duration, such as preparatory site work and electrical work.  The projects have specific pricing.   There are various projects currently under construction in County buildings.
• The original contract term expired in January of 2026, but under a new County Porcurment Code, the Chief Procurement Officer was authorized to exercise the option within the contract to extend it to 2028.  However, there is no authorization for additional dollars to be added, which is why this item was before the Commissioners for approval. 
• Commissioners Degnen and Anaya both expressed concern that the contract was extended without providing the Board updates on the work involved and now the Commissioners were being asked to approve additional funds.   Issues and delays with the 5th floor remodeling were pointed out.  
• Earl Manning, the Director of Capital Planning and Policy,  committed to providing updates to the Commissioners.
• The Committee approved the additional funds.   Commissioners Degnen and Anaya voted present. (Item 26-0842)

Observer:  Kathi Graffam

Finance Subcommittee on Litigation
June 10, 2026

Inspector General  Paxton presented some of the statistics and items from his 1st quarter report from the Office of the Independent Inspector General. Concerning the cases involving employees seeking Payroll Protection loans for companies run outside of their County jobs, Commissioner Degnan asked whether, when the Office recommended termination and placement on “do not hire” list, the termination takes place. Mr. Paxton did not have specific statistics ,but stated that in general the termination took place.
Observer:  Hollis Burgess

Technology Committee
June 10, 2026

For the third month, the Committee deferred the one item on the agenda:  a contract for video analytics platform to detect security breaches throughout the Department of Corrections.  (Item 26-0816)
Observer:  Ed Spire

Finance Committee Meeting
April 15, 2026
Commissioners Closely Reviewing Reallocation of ARPA Dollars

The proposed reallocation of almost $2.3 M of previously committed federal dollars from the American Rescue Plan Act (ARPA) generated the most discussion at the meeting before being approved by the Committee on a vote of 16 yea’s, with Comm. Moore voting present. (Item 26-0828)

• The Commissioners were told that the County had determined that some entities and programs previously awarded ARPA dollars were not going to be able to spend the full amount by December 31, the last date for use of those dollars.  In order to not turn any money back, this proposal is to reallocate the dollars to 3 programs and entities for behavioral health that have demonstrated the ability to spend ARPA amounts already allocated and which entities could put the additional dollars to good use. 
• $112,000 to the Chinese American Service League, $1.2 M to the Communities in Schools of Chicago, and $954,000 to the Juvenile Protective Association.
• Dr. Thomas Nutter, Chief Behavioral Health Officer at Cook County Health, explained that $44 M of ARPA dollars was previously awarded to 52 entities throughout the County for behavioral health programs.  A report on the impact of these grants through 2025 should be released soon.  Commissioner Stamps asked what the metrics for success are.  Dr. Nutter said that some of the metrics are simply how many people were “touched,” by the programs, but other metrics deal with outcomes.
• Comm. Stamps also asked why is additional money being given to these entities, as opposed to seeking new programs and entities.  Chief Financial Officer Tanya Anthony explained that ARPA dollars cannot be awarded now to new entities, but can only be reallocated under existing agreements.  In response to Comm. Sean Morrison’s question, he was assured that what is proposed here is allowed under the ARPA regulations.
• Comm. McCaskill pointed out that none of the 3 entities and programs will be providing the services in South Suburban Cook or the South side of Chicago.  In response to Comm. Stamps, Dr. Nutter did say that some of the 52 entities and programs which originally received grants did provide services in these areas.  Chair Daley said that all people coming before the Board should be prepared to show what and how much is being provided in all areas of the County.

The Committee also voted to authorize the Justice Advisory Council to provide up to $1.02 M to Heartland Human Care Serviced for 1 year starting May 1 for the Supporting Education and Employment Development (SEED) Program. (Item 26-0552)

• This Program provides education and employment services directed to 18 to 26 year-olds who have the opportunity to have criminal charges for selling drugs dismissed upon successful completion of the program’s requirements.  The Commissioners were told that this is the first of its kind diversion programs because of the services provided.
• Comm. Degnen said she was voting yes, but said she was very disappointed that the money being used to fund this extension of the program had originally been designated for environmental programs, such as installation of electric car charging stations.  She said she does not understand why the County had not been able to utilize the money for those programs.

The County Committee heard from the Comptroller that for the first 3 months of the fiscal year (thru Feb. 2026)

• The County’s General Fund has a surplus of $234.5M as compared to budget, due to a positive $204.5M in revenues and $30M less in expenses than budgeted.
• The Health Fund has a slight negative net of -$3 M as compared to budget on a cash basis, with a -$39.5M in revenues and $36.5 M less in expenses than budgeted.
• Illinois owes the County $98 M.
• The Federal government has cancelled $27 M in grants this fiscal year.

Observer:  Priscilla Mims

Finance Subcommittee on Litigation Meeting
April 15, 2026 
Inspector General Report Generates Commissioner Questions

Independent Inspector General Tirrell Paxton presented an overview of the 2025 4th Quarter Report.  (Item 26-0691)

• Commissioner Moore asked what happened when a case was determined to be unfounded, i.e., how did the employee who may have been investigated show that; is there any kind of letter stating that. IG Paxton said that since the fact that there is an investigation is confidential, there should be no need for any documentation of that there was no adverse finding. Comm. Moore cited an individual who feels he needs such documentation. Paxton advised that the individual should contact his office.
• Commissioner Daley asked Paxton to estimate how many cases were referred to appropriate county, state or US legal offices for prosecution and results. Paxton estimated that about 100 cases had been referred and that none had been followed up.
• Commissioner Stamps inquired as to how many Payroll Protection Plan (“PPP”) cases were still being investigated or reviewed. IG Paxton stated that he estimated the remaining PPP cases would be wrapped up within the next couple of months.
• Commissioner Sean Morrison said he was very concerned about the PPP fraud cases as this was costing Federal taxpayers a considerable amount of money. He urged IG Paxton to continue following up on the cases with the U.S., IL and Cook County legal offices. He was interested to note that there were Cook County departments that did not have Do Not Hire lists, which meant that employees could possibly get rehired by another office in the County when they had committed fraud or other county employee violations. He indicated this was an issue that needs further consideration by the Board.

Observer:  Hollis Burgess

Legislative and Intergovernmental Relations Committee Meeting
April 15, 2026
Resolution Urging Illinois to Opt-In to Federal Scholarship Tax Credit Program Deferred

• The meeting began with comments from 14 Public Speakers. After one person spoke in favor of approval of the resolution “Urging the State of Illinois to opt-in to the Federal Scholarship Tax Credit Program” (Agenda Item 26-0974), Chairperson Britton stated that this item was being deferred and would not be voted on by the committee at this meeting, but comments were welcomed. Seven persons then spoke against approval of this item with most indicating such a program would only divert funds from public schools. 

Three resolutions dealing with environmental concerns were approved as a package: 

• Resolution “Urging Passage of the Climate Change Superfund Act” ( SB2981/HB4773) – which requires payments from entities deemed responsible for climate change to support climate resilient infrastructure and mitigation efforts. (Item 26-0977)
• Resolution “Urging Members of Congress to Reject Legal Immunity for Big Oil and Fossil Fuel Companies” - urging the US congress to reject all legislation granting fossil fuel companies immunity from climate-related lawsuits and shield them from legal and legislative accountability.  (Item 26-0978) 
• Resolution Urging the Passage of SB1531 (The Disposable Food Service Container Act) which would eliminate polystyrene foam disposable food service containers in Illinois by 2030. (Item 26-0978)
• Comm. Degnan spoke to the necessity of addressing the many environmental issues resulting from climate change and pollution and requiring those responsible for creating problems to pay for efforts to alleviate the effects. She stated that giving immunity to oil and fossil fuel companies should not be allowed. She also emphasized that the environment is everyone’s concern and should not be politicized. Several commissioners thanked her for bringing these issues forward. 

Observer - Cynthia Schilsky

Health and Hospital Committee Meeting
April 14, 2026 – (special meeting)
Commissioners Learn of Educational Efforts on CTE

Dr. Kiran Joshi, head of the Cook County Dept. of Public Health, and Chris Nowinksi of the Concussion and CTE Foundation, provided information on the damage awareness programs for Chronic Traumatic Encephlopathy (CTE). 

• CTE is a brain disease likely caused by repeated head injuries, often occurring in contact sports or military combat.
• Dr Joshi reported on the following educational awareness programs: School personnel education; Public education through social media channels; and working with Park District Association Partnership to raise awareness through newsletters and other events. 
• Multiple persons presented public testimony focused on the personal experience with CTE emphasizing education for both the public and medical community.  
• Commissioners Stamps, Miller, Morrison and McCaskill followed the presentation with more personal experience and the need to outline the risk factors for CTE and preventive measures. 

The motion to defer item # 26-0649 was passed unanimously.

Observer: Susan Avila 

Cook County Board of Commissioners Meeting
April 16, 2026
Board Continues to Approve Transfer of ARPA Dollars to Ensure Use by End of 2026

President Preckwinkle expressed the Board’s condolences to the family of former Commissioner Dennis Deer on the death of his widow.  Most items were either approved, referred to committee or received and filed with no discussion.

• Two items were approved which transfer unspent ARPA dollars from other programs to the County’s Down Payment Assistance Program tor prospective buyers of homes.  (Items 26-1120 and 26-1149).  Commissioner Scott expressed support and received leave to have a Club 720 representative also speak in favor.
• Two resolutions in support of pending Illinois legislation were passed:  IL SB2801 and HB4471 prohibiting licensed firearm dealers from selling or transferring any semi-automatic handgun that can be converted into a machine gun manually (item 26-1199); and HB4312/SB3020, to expand the definition of harassment to include electronic harassment and authorizing appropriate measures to protect victims of domestic violence (Item 26-1191). 
• All proposed re-appointments of individuals to various boards were approved.  The one new appointment of Olive Brown to the Housing Authority of Cook County was referred to the Legislation Committee (Item 26-1188)

Among the items referred to Committee were 

• A request for the County Clerk’s office to appear to provide an update on the March elections and any new initiatives (Item 26-1147; referred to Legislation & Intergovt. Relations).
• Representatives from relevant departments to discuss improving processes in distribution of property tax revenues to the 685 taxing bodies in Cook County (Item 26-1230; referred to Legislation & Intergovt. Relations);
• Hiring consulting services to help with distribution of Federal dollars for housing and recovery from disasters in 2023-24 (Item 26-1064 referred as amended to Finance); 
• Continuation of the Recuritment Incentive and Retention Bonus Pay Program (Item 26-1251; referred to Finance)
• A public hearing on the state of Cook County Government’s labor (Item 26-1249, referred to Labor)

Public speakers included:

• Representative of Posen, IL, asking for assistance with expenses, particularly 911 dispatch. item 26-0868
• Minister asked to move funds from State’s Attorney and Sheriff’s Office to prevention programs.
• Two speakers on treatment of those jailed by county and conditions of jails.
• Two speakers on financial literacy issues and programs. Re item 26-1190
• Three people who aired personal problems with system (county or otherwise)
• Speaker complaining money and services going to immigrants instead of county residents

Observer:  Hollis Burgess

Cook County Board of Commissioners Committee Meetings
December 16 & 17, 2025

Technology and Innovation Committee
December 17, 2025

Committee Focuses on Delays in Distributing Tax Dollars
During public comments, the Committee heard from several taxing bodies (school districts, south suburban municipalities) regarding their difficult financial situation due to delayed distribution of property tax revenues collected by the County.  The collection of these revenues was already delayed by several months due to the delay with the 2nd installment tax bills.

• The Treasurer’s staff reported that with respect to disbursements of tax revenue, there are still 9 open issues with Tyler Technologies that are being actively worked, and as soon as those issues are fully resolved, disbursements can begin.  
• Treasurer’s staff declined to give an estimate as to when the issues will be resolved, given past experience with Tyler.

The Committee separately approved:

• A one year $1.5M contract extension with GuideHouse, which provides overall project management for the tax system that Tyler is implementing.  If this project comes to completion within the year, the entire $1.5M may not be expended. There was some discussion regarding bringing project management totally within house, however this would require additional county staffing.
• A five-year renewal of the existing sole-source contract with WorkForce Software, that provides time and attendance systems.  There was some discussion of subcontracting by WorkForce consistent with the County’s diversity requirements.  However, as a sole source contract, this can be recommended by the County but not required.

Observer: Ed Spire

Health & Hospitals Committee
December 16, 2025

Public Health Department Reports on Behavioral Health Unit
Public Health Department Chief Operating Officer Dr. Kiran Yoshi and Behavior Health Director Hanna Kite gave the presentation and stated that Federal American Rescue Plan Act funds allowed the Cook County Department of Public Health (CCDPH) to significantly expand the behavioral health unit.   They also said the department will increase its focus on chronic disease prevention and maternal and child behavioral health starting in the first quarter of 2026.

Key information from the presentation, which can be found at 
https://cookcountyhealth.org/wp-content/uploads/Item-VIIIA-Quarterly-Report-from-CCDPH-11-21-25.pdf:
Mental Health & Positive Youth Development:  

• The Department of Public Health supports 27 funded partners to promote social and emotional learning and mentorship, including Big Brother/Big Sisters. 88% of Southland youth-engaged in that program said that they increased self-regulation and emotional management.  Other partners, Latina Women’s Support Group and Queer Prom, create safe spaces.  Other partners provide mental health and treatment education via telehealth sessions for youth and hosting sessions on executive functioning for both teens and parents

Suicide Prevention
15% (16,540) South Suburban high school students reported having seriously considered attempting suicide in 2022, and Hispanic residents suicide death rates nearly doubled between 2018-2023 in South Suburban Cook County. Prevention efforts include:

• Identify and support people at risk via 9-8-8 phone line and Mobile Crisis Response 
• Improve access and delivery of care.  Held focus groups with community members and providers as part of a strength and needs assessment.
• Promote healthy connections and create systems for ongoing aftercare
• Produce in-depth data and analysis to drive and support action

Opioid and Substance Use Prevention

• Since December 2020, over 186 naloxone doses distributed by CCDPH and partners have been used to combat overdoses. In 2025, billboard and other types of signs have been posted throughout key areas of the County.  1.4 million video views and 86,293 website clicks reported between August and October 2025 for the Get Naloxone ad campaign.  
• The CCDPH provides free training on how to recognize and respond to opioid-involved overdoses and produces analysis of opioid risk factors, root causes, and opportunities to influence policy and systems changes.
• In 2026, CCPHD will focus on more input from youth and supporting the creation of a more equitable crisis care system.

Commissioner Comments and Questions

• Overall, the Commissioners were very complimentary of the presentation and the department’s efforts.  However, there was a very robust discussion on the real problems in the districts and the lack of resources available when Commissioners call for specific help.  
• Com. Moore stated that their offices need help and want a partnership with the CCDPH.  He wants a “general” phone number for each of the districts to call.  Aguilar agrees with Moore on partnership.
• Com. Stamps commented on her district’s collaboration with the CCDPH on behavioral health issues and looks forward to its expansion to other Commissioner’s districts.  She also said that there is a disconnect between what we know exists and what we are financing.
• When asked, Dr. Joshi said that there is no evidence that the use of Naloxone leads to a rise in drug use but it does alleviate death.  Nationally, opioid overdose deaths are decreasing.
• Com. Kevin Morrison noted that the highest concentration of overdose deaths is on the west side and said he is hoping CCDPH will continue to expand youth outreach. 
• Com. Degnan stated there will need to be a line of funding from the state to increase services.
• Com. Trevor is concerned that the closure of hospital mental health units and the shrinking number of inpatient beds is making it harder for families to be involved.  She noted that there is a higher rate of suicide injuries among girls than boys.  Separately, she noted that the report states that boys are more likely to use firearms than girls in attempting suicide.  Dr. Joshi noted both of these are long-standing trends and that if a person owns a gun, he is much more likely to harm himself that someone else.

Observer:  Diane Edmundson

Finance Subcommittee on Litigation
December 17, 2025

Inspector General Reports on PPP Loan Investigations
Tirrell Paxton, Cook County Inspector General (IG), reported on the 3rd Quarter Report issued October 15, 2025 from the Office of the Independent Inspector General (OIIG) to the Subcommittee, with much of the attention focused on the investigations of fraud regarding the Federal government’s Payroll Protection Plan (PPP) loans made during Covid to County employees.

• The OIIG has closed 293 investigations of PPP loans, covering over $2 M dollars over the years, including 6 in the 3rd Quarter Report.  The OIIG found substantial evidence of fraud in 82 cases.  Of the others, some have been referred to other entities or the employees resigned, which ended the investigations prior to conclusion.  
• In response to questions from Commissioner Sean Morrison, the IG confirmed that all sustained cases have been referred for possible prosecution by either the U.S. Attorney or the Cook County State’s Attorney.  
• The IG also stated that other PPP cases involving employees of the Sheriff and the Clerk of the Circuit Court were being handled directly by those offices (with some assistance by the OIIG), and are not part of the 293 the OIIG has closed.  Comm. S. Morrison asked Chair Britton to inquire of those offices about those cases and report to the Subcommittee.  Comm. S. Morrison stressed that fraud by County employees needs to be prosecuted.
• The IG also reported that the OIIG has received 226 complaints during the 3rd quarter, with 62 of those being referred to management or outside entities for further processing.  There are 5 matters under investigation.  16 investigations were concluded in the 3rd quarter and are summarized in the Report, along with 8 from the prior quarter.
• The Report was received and filed.  (Item 25-4147)

Observers:  Hollis Burgess and Priscilla Mims

Audit Committee
December 17, 2025

County Auditor Reports on Past Open Recommendations and Audit Plans for 2026

• Auditor Heath Wolfe reported on open recommendations from audits as of October 2025.    Representatives from the six departments with open recommendations told the Board that they were in agreement with the findings and were working on changes to policies and systems. Five departments said the findings would be resolved by first quarter of 2026. The Animal Control department was still negotiating with its system vendor on the needed changes, so could not give a finish date. Commissioner Degnen encouraged them to have it done within six months.  The report was received and filed (Item 25-4368).
• Mr. Wolfe outlined the plan for audits during 2026 for Cook County Government and the Forest Preserve. The audits will focus on basics:  are we paying the right people at the right time for the right amount.  The Audit Dept. will utilize outside auditors for IT security audits, so more audits can be performed.  The Item (25-4392) was deferred because it included two government entities.   It will be rewritten and submitted next month.
• Mr. Wolfe  presented a report the review of the ARPA project, Gun Crimes Strategy, administered by the State’s Attorney Office. The audit found that the monitoring process was adequate and the funds were being used as intended. The report was received and filed (Item 25-4399).

Observer:  Kathi Graffam

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

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