Cook County Board of Commissioners Finance Committee Meeting
October 29, 2025

State’s Attorney Office – Eileen O’Neill Burke

Proposed 2026 Budget:  $259.3 Million    Proposed 2026 Positions:              1,519.8F FTEs
Actual 2025 Budget:        $221.3 Million    Actual 2025 Approved Positions:   1,452.0 FTEs
   Difference:                      +$  38.0 Million    Difference:                    +   67.8  FTEs
Note:  Requested $266.0 Million ($6.7 Million more than President recommended) and 1,647.8 positions (128 more than President recommended)

• State’s Attorney Burke provided a slide presentation which illustrated the growth (1) since 2018 compared to 2024 in hours of videos in criminal cases, that must be reviewed, (2) the workloads from 2023 through an estimate of 2026 in Victim Witness Domestic Violence workload and Victim Witness cases; and (3) the increasing workloads for investigations from 2024 to projected 2026.  All of this is in support of the increase in personnel and budget recommended by the President and the additional people and money requested by the State’s Attorney.
• The number one priority is for more Assistant State's Attorneys (ASAs).  But in addition, want more people for digital forensics, domestic violence victim witness specialists, and technology support so can obtain and use data to determine if on the right track or whether changes in policies and structure and training are needed.  Further, expect the need for more staffing and investments in technology and training in the next two years’ budgets.
• The State’s Attorney also presented information on the detention request rates of the prior State’s Attorney and current one (about the same for violent crime, and higher for aggravated domestic battery and machine gun cases) and the detention approval rates (higher for all 3 types of crime).  In response to a question from Comm. Lowry, the State’s Attorney said that an important change leading to the increase in judges approving detentions is that the office is doing more robust investigations, including that the ASAs now have access to civil orders of protection, prior to the First Appearance Court proceeding. 
• The State’s Attorney is restructuring the Special Victims Unit to encompass violent crimes beyond domestic violence as they are all are dealing with trauma.  Using a vertical prosecution model so that one ASA will be with the victim from the beginning throughout so that the victims do not have to repeatedly tell their stories and be retraumatized at each retelling.
• Several Commissioners asked about the role of the State’s Attorney with regard to federal immigration officers and protests.  The office is meeting once a week with all the other stakeholders, but the office and County have no standing to sue or take the officers to court as long as they are acting within the scope of their employment.  The State can and has sued and the office did provide an amicus brief as to why there will be irreparable harm if the National Guard or military is deployed.  One point made was that of the 100 largest cities in the U.S., Chicago is now #80 in terms of crime.  The office also filed an amicus brief in the Sanctuary City case.
• Comm. Vasquez and Trevor asked about what else can be done if someone sees federal officers violating the law.  The only immediate recourse is for people to contact the U.S. Attorney’s office as it is that office which would have jurisdiction.
• In response to a question from Comm. Stamps, the State’s Attorney said that she has been discussing ideas for restorative justice options with the incoming Chief Judge.  
• A great need of the office is for a case management system.  The office is now working with a consultant to identify the different needs in all the areas and they hope to have an RFP in the coming months, with the first phase of a new system ready to be implemented by the end of 2026.  In response to Comm. McCaskill, none of the current or future systems will be tied in with the Criminal Justice system being spearheaded by Tyler.  Getting a video management system will help shorten the time it takes to go to trial.
• The State’s Attorney also stated that there has been no reduction in the Conviction Integrity Unit.–Under her predecessor there were 3 ASAs assigned; now there are 4.  

Capital Budget – Tanya Anthony (CFO), Tom Lynch (CIO), Jenniefer Killen (Supt. of Transportation & Highways), and Jaimie Meyers (Interim Chief, Bureau of Asset Management
​
                             Value of all Capital Projects    Not including operating funds
Proposed 2026 Budget:  $592.5 Million             $319.3 Million    
Actual 2025 Budget:        $666.3 Million             $355.6 Million    
  Difference:                       ($  73.8 Million)            ($   36.3 Million)
Note:  some project are financed through bonds and some projects, following the “pay as you go” concept, utilize operating funds when available rather than increasing the County’s debt load.

• The Capital Budget is for 3 types of projects:  (1) Capital Improvements to the County’s facilities ($260.1 M, 43.9%), (2) Transportation & Highways ($176.8 M, 29.8%), and (3) Capital Equipment, that includes technology ($155.6 M, 26.3%).  All proposals go through a review process and a determination is also made as how much money will be available.
• The Capital Improvements include work at Provident and Stroger Hospitals, redoing/re-stacking of departments in the County Building, and solar installations (including solar EV charging stations).  Since 2010, the County has reduced its greenhouse emissions by 52% and has realized an annual savings of $14.8 M.  The new Board room should be ready to turn over to the Secretary to the Board in February for testing of all the equipment and training of Commissioners and staff prior to its first use for meetings.
• Transportation & Highways will have both capitalized projects ot $176.8 M and non-capitalize projects of $257.9 M.  Most of the projects are financed by Motor Fuel Tax Funds from the State gasoline tax (63.4%).  Among the major projects is an update to the long range transportation plan.
• Capital equipment dollars will be used for IT hardware, IT implementation, IT systems and software, IT implementation,  fixed plant/institutional equipment, medical and laboratory equipment, vehicles, and furniture.

Observer:  Priscilla Mims

Cook County Board Finance Committee meetings with:

• Cook County State’s Attorney
• Cook County Board of Review
• Cook County Treasurer
• Chicago Board of Elections
• Cook County Land Bank
• Cook County Veterans Commission

October 26, 2023

Cook County State’s Attorney (Kimberly Foxx)
Proposed 2024 Expenditures:    $292.7 M    2023:  $195.1 M
   General Funds:                                          $132.9 M    2023:  $127.8 M
   Special Purpose Funds:                          $  26.1 M    2023:  $  23.2 M
   Restricted (Grants):                                  $  43.8 M    2023:  $  44.2 M
2024 Total FTEs:                             1,441.0    2023:  1,470.0
   General Funds:                                             1,244.2    2023:  1,244.0
   Special Purpose Funds:                                 39.0    2023:       43.0
   Restricted (Grants):                                         157.8    2023:     183.6

Following are some key items from this meeting:

• State’s Attorney (“SA”) Foxx reported on the experience since “no cash bail” was implemented in September:  650 requests for detention have been requested and 60% have been granted by judges at detention hearings (mainly for charged crimes of domestic battery, murder, attempted murder, and vehicular hijacking); and the jail population for those charged with non-violent crimes has been reduced by 20%.
• While SA Foxx would welcome more attorney positions, she stressed what would be more useful are more support staff – The standard would be twice the number of attorneys, but rather than having the 1600 support positions that the standard calls for, under the 2024 budget, there will be 350 (up from 300 in 2023).  She said that attorneys are spending time doing tasks that support staff would do – including making copies.  Thus, adding more support staff would increase the productivity of the attorneys and help with retention.
• SA Foxx also reported that 240 wrongful convictions have been vacated.

Cook County Board of Review (George A. Cardenas, Samantha Steele, Larry R. Rogers, Jr.)
Proposed 2024 Expenditures:    $20.1 M    2023:  $18.0 M
   General Funds:                                        $19.6 M     2023:  $18.0 M
   Special Purpose Funds:                       $  0.5 M     2023:  $  0 
2024 Total FTEs:                              163      2023:  157
   General Funds:                                            163        2023:  157

Following are some key items from this meeting:

• Looking at the numbers above, the Board of Review (“BOR”) has 6 new positions, but it was said that there are 8 new FTEs:  6 analysts (split between District 1 and 2 Commissioners, who have fewer analysts than District 3) and 2 tech people.  The BOR wanted 38 new positions.  Currently, the BOR is requesting that the budget be amended to add 5 more:  3 analysts to deal with appeals at the Property Tax Appeals Board (where all the governments which receive property tax funds have exposure of up to $500 M should those appeals be granted), plus a Director of Communications and a Manager of Operations & Purchases.  The BOR is also seeking $100,000 more for non-personnel expenses.  The BOR said that the standard is to have 1 analyst per 2,000 parcels; at the BOR there are 38-40 analysts working 400,000 parcels.
• Comm Degnen said that the rate of appeals from assessments is 5% nationally, but Cook County is an outlier with 30% of the initial assessments appealed.  BOR Comm. Steele said that for many years people in Cook County have been told they should appeal and changing that culture is difficult.  Appeals can be done at the Assessor level first, and then at the BOR.  In response to a question from Comm. Anaya, 44% of the residential appeals at the BOR resulted in reductions totaling $468 M, and 30% of the commercial appeals totaling $5.6 B.  
• Comm. Degnen also raised the issue that the Assessor and BOR use different criteria for assessing commercial properties.  Comm. Steele said that the Assessor looks at the value should the property be sold, while the BOR also looks at the actual expenses and vacancies at those properties, which means the BOR uses a “loaded CAP rate” that the Assessor does not.  That is one of the issues being discussed by President Preckwinkle’s task force on the property tax system.
• Comm. Steele said that the District 2 analysts are using a program to do an initial review that is currently not being used by the other two districts.  District 2 also has implemented standardized procedures for analyzing appeals.  Comm. Britton encouraged all to take as much subjectivity out of the appeals process as possible.  
• Comm. Degnen called on the BOR to present separate budgets in the future:  one for each district plus a 4th one to cover costs that pertain to the BOR as a whole.  This would be similar to what the County Board has, with separate budgets for each Commissioner.

Cook County Treasurer (Maria Pappas)
Proposed 2024 Expenditures:    $15.5 M    2023:  $13.5 M
   General Funds:                                      $   0.7 M    2023:  $  0.7 M
   Special Purpose Funds:                        $14.8 M    2023:  $12.8 M
2024 Total FTEs:                            76.0       2023:  75.5
  General Funds:                                            6.0        2023:    7.0
  Special Purpose Funds:                         70.0        2023:  68.5

Following are some key items from the meeting:

• Treasurer Pappas said that in 1988, office had 250 employees and if same number today, budget would have been $59.6 M.  Instead, today have 59 filled positions and budget is $15.5 M, with 95% of that funded by commercial user fees (in the Special Purpose Funds). 
• Web site getting 5.7 M page visits through Oct. 1 of this year.  Can see from the site that there are $84 M of duplicate and overpayment refunds that taxpayers can apply for online.  Also, about 30,000 seniors could save $34 M if apply for exemptions, which can be done through a link on web page.  Web site can be used through 133 different languages. www.cookcountytreasurer.com. 
• Treasurer Pappas says she led reforms that slashes interest rates on late property tax payments from 18% to 9% per year; that closes loopholes that have allowed tax buyers to reduce governments tax receipts by $40 M each year; and that provides new tools to get chronically tax delinquent properties to new entities so the properties may be more quickly put back to use.
• Treasurer Pappas also touted the studies that have been done by her staff, as well as the new Artificial Intelligence group that she is in the process of creating.  She has tasked the AI group to enhance the phone system for use in 120 languages to obtain tax history of properties for 20 years. 

Chicago Board of Elections (“BOE”) (Charles Holiday, Jr., Executive Director)
Proposed 2024 Expenditures:    $26.4 M    2023:  $ 1.7 M  (all Election Fund)
2024 Total FTEs:                              4.0        2023:  4.0
   
Note:  The Chicago Board of Elections runs elections in the City of Chicago, while the Cook County Clerk is responsible for elections in suburban Cook County.  A portion of the funding for the Board of Elections is paid for by the City of Chicago, including the cost of all but 4 of the employees of the Board.  Cook County pays the costs of the 3 Election Board Commissioners and the Executive Director each year.  A much greater amount is allocated by Cook County to the Board of Elections during even years to cover a little less than half of the costs of the Primary and General elections. The proposed 2024 budget at the City for the Board is an additional $34.5 M.

• BOE has purchased new e-poll books for the 2024 elections to check voters in.  BOE is working on recruiting and training election workers, and making plans to handle the expected increase in voters utilizing early voting and vote-by-mail options.  Currently, there are 130,000 signed up for the permanent vote-by-mail registry, and many more are expected to sign up in 2024.
• Comm. Britton asked if BOE and County Clerk have come up with a single web page location where voters could go to see combined totals for both Chicago and Suburban Cook where districts overlap.  The answer is no, not yet. 
• Comm. Degnen said that the early voting site in her district had long lines the last few days of Early Voting and asked if more sites could be added so people would not be discouraged from voting.  Mr. Holiday said that would entail additional money, which the City Council was not willing to provide.  However, he stressed that people can go to any Early Voting site to vote.  

Land Bank Authority (Jessica Caffrey)
Proposed 2024 Expenditures:    $  7.0 M   2023:  $5.4 M
   Special Purpose Funds:                         $  6.3 M    2023:  $5.0 M
   Restricted (Grants)                                  $  0.7 M    2023:  $0.4 M
2024 Total FTEs:                               18       2023:  15
   Special Purpose Funds:                               18        2023:      15

Following are some key items from this meeting:

• Ms. Caffrey said that this agency is the largest of this type in the country based on geography.  Over the last 10 years, 1,700 vacant properties have been put back on tax rolls, $20.8 M unpaid taxes have been recovered, and $186 M have been added to community wealth – looking at the value when the properties were sold to the Land Bank vs. the value when the Land Bank sold.
• The goals are to (1) grow home ownership, (2) build community wealth, (3) acquire vacant properties, and (4) reduce its “aged” inventory (held more than 2 years) by 15%.  Said that 2023 was the first year that more properties were sold (594) than acquired (441).

Veterans Assistance Commission (Agency Head, Maj. Deanna Love, USA, ret.)
Proposed 2024 Expenditures:  $1.14 M  (all General Funds)
2024 Total FTEs:  11.0
This Commission was reorganized as a result of a new state law and related County ordinance, which is why no information for 2023 is provided.

• Said proposed budget will allow staff to increase from current 4 positions to 11.  Budget also provides money to increase space for this staff to provide service to veterans. Plan to introduce new services to veterans, which will also lead to economic benefits to Cook County as a whole.
• In response to questions from Comm. Lowry and Anaya, said that services are provided for those on a needs-tested basis; incomes must be less than 300% of the poverty level; and must re-apply and qualify each year.
• Commission originally requested 16 more FTEs, with 8 of those dedicated to assisting veterans in applying for Federal assistance. 

Observer:  Priscilla Mims

Cook County Board of Commissioners Committee Meetings
November 16, 2022 

Finance Committee – 9:30 am

• Comm. Suffedin explained the intention of this Inter-Governmental Agreement (IGA) is to provide additional research on property tax systems, ways to get bills out sooner, and to provide clarity on disparities using CMAP research. Com. Suffredin moved, Sylvestri seconded. Approved.  Will be on Board agenda tomorrow. (Agenda Item 22-6131)
  
• The ordinance is for a Fiscal Note, that is a feasibility study amendment to the ordinance to make clear the financial impact of the ordinance which would extend paid parental leave to 12 weeks for full-time county employees. Next month this will be offered at the Forest Preserve District Board meeting. This will align county policy with federal and city policies.  Com Degnan moved, Com Miller seconded the measure. Approved. (Agenda Item 22-6090) 

Environment & Sustainability Committee – 10 am
(Agenda Item 22-6140)   Com. Degnan moved, Miller seconded this ordinance amendment. The Environmental Commission has served as advisors to Board on environmental matters for the past 4 years. The ordinance was passed in 2019; this extends the sunset date of this Environmental Commission by 4 yr.  Com Degnan explained the commission selected 3 goals for its first 4 years:

• Industrial Composting – Landfills are filling up; this compost can be used for areas adjacent to roadways; talking with IDOT, CCOT, and CDOT. Compost could be made saleable.  Looking at expanding to food and waste composting. 
• Planting 1,000 trees – they have planted 300 and have also provided seeds for native plants
• Pollination Gardens and Plantings – The Commission worked with aldermen to change classifications of weeds so this work could go forward on parkways.

Other commissioners gave examples of many opportunities for working with local environmental groups, some of which have already been developed. Motion was approved.

Technology & Innovation Committee – 11:30 am
(Agenda Item 22-5023) Motion made by Comm. Sean Morrison, seconded by Comm. Degnan to receive and file. The item was deferred last month because the Board of Review (BOR) was absent when they were expected to give updates on the process and expected date for being off the main frame and being fully integrated with the systems of the Assessor and related departments.

Charles O’Shields, Chief Deputy Commissioner from BOR, stated no timeline given applied to the BOR, no timeline was developed for BOR to exit off mainframe.  He stated their tech improvements were demonstrated by their work in 2021. 

​Chief Information Officer (CIO) Tom Lynch and Derrick Thomas, Deputy CIO, responded to questions from commissioners.  Their statements indicated the following:

• While the BOR was not part of the original project using Tyler Rs modules, they are part of the project because of the work originally contemplated. 
• There is a timeline; it applies to all stakeholders.
• The BOR. has engaged a vendor to do data discovery for interface and integration. They are now looking at vendors to provide service; procurement process is long. 
• By Q4-2023, that is Sept.-Oct. 2023, all interfaces should be in place for 2-way exchange because mainframe will no longer be in use. When asked directly, Thomas stated he could not answer definitively if it was feasible to complete procurement process and complete all work necessary. 
• When asked by Comm. Degnan what would happen if the main frame unit were shut down and the BOR is not off the main frame - Thomas stated bills would be late.

Commissioners’ questions and statements indicated their dissatisfaction with the level of progress at the BOR and concern for citizens facing the possibility of late property tax bills again in 2023 which in turn mpacts the entities that rely on the property taxes. 

Committee Chairperson Kevin Morrison asked Mr. O’Shields to attend the Jan. meeting of the Technology Committee and be prepared to provide an update of the Board of Review’s strategic plan; it should include a report on RFP progress and timeline.  “OK” was Mr. Shield’s answer.

State’s Attorney’s Office representative Matt Steiner presented the update on their office.  An apology, explanation of absence, and assurance that this would not recur were given. Process for getting off main frame began with Juvenile System which is on the mainframe; adult system is not. It began with a discovery process which involved integration of cases, data mapping, identifying risk points and developing 2-point solutions to address those.  He stated they are on track to be off mainframe by August, 2023. 

Motion to Receive and File reports was approved.

Carolyn Cosentino, LWVCC Observer

Cook County Finance Committee Meetings on the Budget
October 24, 2022, 12:30 pm-3:30 pm

Public Defender (“PD”) -- Presented by Public Defender Sherone R. Mitchell Jr.  
                        2022         Proposed 2023
Budget            86.2 M              96.9 M
FTE                   747                     803
Mr. Mitchell’s main issue was the need to hire more attorneys so that the caseload for each lawyer can be reduced.   Now it is above the average of other large city public defender offices.  This office uses the County HR department, and it is taking 4-6 months from posting to start date for new attorneys.   The PD  has started an Immigration Unit Pilot program to help non-residents in immigration removal proceedings.  The PD will establish a pretrial division to handle the extra work required by the Pretrial Fairness Act.

Commissioners Degnan and Gainer expressed concern about the length of time in the hiring process.   Commissioner Gainer asked if the ARPA or Equity Funds could be utilized to help the situation.   She also suggested the PD get its own HR hiring department like the State’s Attorney has.  Commissioner Daily pointed out that the State’s Attorney was a separate office.

State’s Attorney -- Presented by Kim Foxx, State’s Attorney
                        2022         Proposed 2023
Budget            195.7 M              194.1 M
FTE                  1,432                  1,475
Ms. Foxx said the Office was ready for the Pretrial Fairness Act.  She said that there has been a lot of mis-information about the law.   Ms. Foxx is working with legislators to clarify the statute, and they hope to get the changes in during the veto session.  The attrition in the Office is high but on a par with other State’s Attorney Offices.  There are 107 vacancies out of 746 attorney positions.   There are 237 total vacancies.   It takes 3-4 weeks from job posting to a candidate starting.

Commissioner Gainer asked if there would be enough State’s Attorneys to handle the additional work required by the Pretrial Fairness Act.   Commissioner Morrison asked how the process will be different in January.  Ms. Foxx explained the changes and that the judge still has the power to hold an offender if he is a threat or a flight risk.   Commissioner Morrison also asked Ms. Foxx to review the prosecution discretion policies that she has established in regard to retail theft and low-level drug offences.  He also asked that she set up a commission with suburban police chiefs to discuss the policies, and she agreed to do that.  

Commissioners Aguilar and Daley expressed concern about the high crime rate and its affect on the public.   Ms. Foxx reviewed the high conviction rate of her office and said the issue is that there are low arrest rates.   

Board of Review (“BOR”) -- Presented by  Larry Rogers Jr. and  Michael Carbonargi, two of the BOR Commissioners.  Commissioner Tammy Wendt did not participate
                        2022         Proposed 2023
Budget             16 M               17.8 M
FTE                    151                  156
Mr. Rogers stated that the 2nd installment property tax bills will be issued by Thanksgiving and due by December 30th. He also stated that the BOR asked for an increase of 26 FTE, but were only approved 5 FTE.  He said the appeals process for the BOR takes 10 months.   Since they got the final township assessments in December instead of July last year, the tax bills were delayed for this year.  Rogers expects the bills will be delayed next year, too.   Mr. Rogers says that the BOR needs the extra staff to help with the processing delays.

Commissioner Dailey asked Finance Officer Annette Guzman to review the request for more staff.   Commissioner Gainer asked about the progress in the adoption of the Tyler system and both Mr. Rogers and Mr. Carbonargi said she should ask the Bureau of Technology.  Commissioner Daily pointed out that the BOR did not participate at the Technology Committee meeting last week.  Mr. Rogers said they submitted an updated report.

Land Bank Authority --Presented by  Director of the Land Bank Eleanor Gorski
                        2022         Proposed 2023
Budget            10.7 M              5.2 M
FTE                   15                      15
Ms. Gorski reviewed the activities of the Land Bank.   1200 properties were put back on the tax roles.   The agency has a goal to reduce its aged inventory.    It also has a grant of 5M from the Equity Fund to establish affordable housing on current Land Bank property.   Commissioner Morrison asked who will make the decisions about those funds and it will be the Board of Directors of the Land Bank with community input. 


Secretary to the Board of Commissioners -- Presented by Secretary Lynne Turner
                        2022         Proposed 2023
Budget            1.8 M              2.0 M
FTE                   11                     12
The office provides legislative support and information to County Offices and the public as well as maintains the County Archives and Records Office.   There were over 1000 public comments to the Board meetings this year.   They will begin closed-captioning of meetings and are exploring electronic voting, which is contingent on in-person meetings.

Observer:  Kathi Graffam