Cook County Board Finance Committee Proposed 2025 Budget Hearings Day #3

Cook County Board of Commissioners Finance Committee
2025 Budget Hearings 
October 30, 2024

Cook County Assessor: Fritz Kaegi
           2025 Proposed Budget: $40,320,626
           2025 Proposed FTEs:  306
 This office assesses the value of all residential and commercial properties in Cook County and administers Appeals and Certificates of Error in accordance with the Illinois Constitution.

Highlights of 2024 presented to the Board include: 

• In FY  2024 the City of Chicago was reassessed which includes 52% of the total PINs in Cook County
• Redesigned annual Reassessment Notice mailed to homeowners using plain language techniques and graphics to explain what the notice means. New hires in civic engagement and Spanish speaking liaison augment outreach to property owners.
• All assessments and appeals completed on schedule ensuring that second installment tax bills were issued in a timely manner to homeowners.

Proposed 2025 budget 

• The increase over 2024 is $3,832,040.  Much of this ($2,913,215) is for 10 additional FTEs in valuations, field inspections and permits supporting the 2025 North Triennial Reassessment in northern Cook County.
• Commissioner Trevor raised concerns about the quality of data used by the Assessor and whether it was equitable and fair.  Kaegi responded that enhanced staffing and technology used for modeling data and satellite mapping of properties by neighborhoods was developed for Cook County so that comparable parcels were used for assessments.  Median sales ratio to assessed value was 97% for 2024 (target 95%-105%)
• Commissioners Anaya and Britton questioned whether the property tax appeals process was inequitable because of the complexity, requirement for navigating the Assessor’s website and language barriers.  Kaegi responded that multilingual video presentations on filing an appeal and interpreting their property tax bill are on the website.  His department is working on better software for accessing assessment & reassessment information online for the public. 
• Kaegi said he was trying to implement a “circuit breaker” limiting the % increase of assessment for subsequent assessment periods which some other States/Counties have.

Cook County Clerk:  Cedric Giles
           2025 Proposed Budget: $73,440,806
           2025 Proposed FTE:  349

This office provides services for purchase and maintenance of vital records, recording of land records, collection of delinquent taxes, governing elections and recording County Board proceedings.

Highlights of 2024 presented to the Board include:

• The March 2024 Presidential Primary Election was a success and Early Voting in person and by mail  and preparation for the November 5, 2024 Presidential Election are being executed smoothly.
• Implementation of an upgraded electronic poll book system for checking in voters at polling places and early voting centers.  Computer software upgrades allow Voter signature update if it has changed since original voter registration and is available in real time at all polling sites.
• Online access to Cook County land maps was made available
• Pilot program in partnership with Palatine Township and Vital Records offers online and in-person ordering and issue of Vital Records at local Townships (implementation 2025) (birth, death, marriage certificates)

Proposed 2025 budget

• Total budget decrease $3,331,669 from 2024 represents lower resources required in non-federal election years.  FTEs remain unchanged from 2024
• 346,000 suburban Cook County residents have already voted early/mail in ballot
• Commissioner Kevin Morrison asked how Early Voting dates were determined. Clerk Giles and Deputy Clerk of Elections explained that it was determined by the functional status of the voting equipment to ensure that it was reliable for voting before setting firm dates for the public.
• Commissioner Anaya asked how virtual marriage licenses (available in Cook County) verified the identities of the parties.  Clerk Giles said a virtual video interview meeting with Clerk’s staff and the involved parties was required for verification.

Clerk of the Circuit Court: Honorable Iris Martinez
            2025 Proposed Budget: $140,282,020
            2025 Proposed FTEs:  1,422

This office’s primary function is to attend court sessions and maintain all records of the court.  It serves as the administrative arm of the Court and is responsible for all financial duties relating to the court system which includes collecting fines, restitution, child support and fees as well as disbursing funds to appropriate designated entities. 

Highlights of 2024 presented to the Board include:

• Domestic Violence Center launched, providing a safe place for families experiencing domestic violence and connecting with advocates.  Commissioner Anaya and Daley commended these activities
• All operational areas of Clerk of Circuit Court’s Office reengineered and consolidated with cross-training of staff improving customer service

Proposed 2025 budget:

• Increase over 2024 budget is $4,754,706 attributable to several factors including computer and data processing supplies $1,411,352: maintenance & subscription services: $2,475,119 and planned overtime compensation $1,500,000.  Clerk Martinez said this overtime was required due to retirements and turnover vacancies which were covered by the remaining employees.
• FTEs decreased by 6.
• Circuit Court filed a projected 750,000 cases in 2024 vs 578,092 actual cases in 2023
• Commissioner Daley asked for clarification on the newly introduced “continuance code”.  Judges are supposed to enter this code on cases that are delayed.  The clerk of Circuit Court and staff reported that only 16% of judges are entering the code correctly to be entered in the tabulation.

Office of the Independent Inspector General (OIG):  Tirrell Paxton
        2025 Proposed Budget:  $2,812,173
        2025 Proposed FTEs:   20

This office is to detect and deter corruption, fraud, waste, mismanagement, unlawful political discrimination and other misconduct in the operation of Cook County Government, the Forest Preserves of Cook County and the Metropolitan Water Reclamation District of Greater Chicago.

Highlights of 2024 presented to the Board include:

• Projected 850 new complaints.  91-95% of the Independent Inspector General’s recommendations for remedial action over the last two years have been adopted by the agencies to which they were made
• Survey of 7 Inspector General’s offices in Chicago area revealed that Cook County OIG ranked 2nd to lowest in funding as a % of the total budget for the entity.
• OIG Intergovernmental Agreement with the MWRD which is very advantageous for MWRD is being reconsidered for modification or non-renewal by OIG.

Proposed 2025 Budget:

• Increase over 2024 is $355,837 primarily for employee salary and benefits to attract and retain highly qualified staff and fill 5 existing vacancies.  An additional one FTE (administrative assistant) is requested.
• Commissioner Anaya asked how long each case is worked on?  Inspector General said months  to one year.

Observer:  Susan Kern, MD