Public Meetings - Cook County, Illinois

On September 22, 2026, the Cook County Health and Hospitals Committee met to consider routine items and a resolution calling for an independent review of the Cook County Jail. After extensive public testimony and discussion, the committee voted to defer the resolution. A quorum was present with Commissioners Miller, Gaynor, and Laurie absent/excused. Consent Calendar - Minutes from the July 14, 2026 meeting were approved unanimously. - The Cook County Department of Public Health presented its quarterly report on the Good Food Purchasing Program and food security. The report highlighted progress in chronic disease prevention, the Ditch the Cloud anti-vaping campaign (9.9 million digital impressions as of August 2026), and efforts to increase fresh food procurement at county facilities. The Juvenile Temporary Detention Center (JTDC) increased scratch-cooked meals from 6.5% in January 2025 to 38% in September 2026. The presentation was received and filed without objection. Public Comments & Testimony - Reverend Dr. Christoph Ringer (United Church of Christ, Chicago Theological Seminary, 5th District resident): Expressed full support for Resolution 26‑2018, stating that 60 deaths in the jail over six years demand independent oversight. He argued that other major jurisdictions already have such oversight and Cook County should not be an exception. - Reverend Charles Strait (Retired United Methodist pastor, Faith in Action, 3rd District resident): Urged passage, noting 18 deaths in 2023 (highest mortality rate on record) and 8 more in 2025. He said oversight is not an attack on the sheriff but a way to save lives and increase transparency. - Deanna McGill (Chicago Police District Council, 2nd District constituent of Commissioner Scott): Supported the resolution, calling oversight "not an attack" and noting that her own brother had been incarcerated. She said 60 deaths since 2020 raise serious questions about medical care, supervision, and emergency response. - Reverend Patty Nakai (Retired Buddhist minister, 13th District): Speaking for the Buddhist community, she said all people deserve humane treatment even if accused. She urged a vote for oversight so problems can be assessed. - Sarah Stout (Prison Policy Initiative): Cited national data: Cook County's 2023 jail death rate was twice the national average and higher than New York City and Houston. She noted that jail suicides occur at five times the rate of the general population, and drug overdose deaths at six times. She said the sheriff's deputies failed to check on incarcerated people nearly 20% of the time per a 2024 IDOC report. - Reverend Alison Farnum (Unitarian Universalist Prison Ministry of Illinois, Evanston resident): Expressed grief over 60 deaths, including a 26-year-old with an undiagnosed brain tumor and a 33-year-old who died due to staff failures. She said independent oversight is "modest and reasonable" and already exists in New York, Los Angeles, Philadelphia, Denver, and previously in Cook County. - Rebecca Levin (LiveIn Policy Strategies, former senior advisor at Sheriff's Office): Described the COVID-era public health response at the jail as collaborative and data-driven, but said the spike in deaths in 2023 shows the need for ongoing independent review. She urged the board to vote for the resolution. - Reverend Dr. Beth Brown (Lincoln Park Presbyterian Church, Live Free Illinois Faith Coalition, 12th and 10th District): Called for passage, saying no one would want to die in jail or be denied medical care. She argued that leaders who avoid accountability have something to hide. - Reverend Hannah Cardin (United Church of Rogers Park, 13th District): Stated that 60 deaths in six years is an ongoing crisis. She appealed on the basis of love for the committee to pass the resolution and ensure humane treatment. - Reverend Don Abram (Toward Pride, 3rd District): Questioned "disposability politics" that normalizes preventable deaths. He argued that death in custody is not inevitable and urged passage. - Melanie Newport (University of Connecticut, historian): Testified virtually that oversight has been the norm throughout Cook County Jail's 193-year history, citing grand juries, the Cook County Board of Corrections, and court monitors (John Howard Association). She urged the board to embrace oversight again. - Michele Deitch (University of Texas, Prison and Jail Innovation Lab): Supported the resolution, noting that Cook County jail is one of the largest jails without local external oversight. She said oversight helps prevent backsliding after court-ordered reforms and provides information to the board for legislative oversight. - Jeree Hayes (Nicholas Lee Foundation): Spoke in person, stating her foundation was started after her founder's husband died of COVID in the jail. She said oversight would be financially prudent compared to paying millions in lawsuits, and that 60 deaths in six years should outrage every commissioner. Discussion Items - Good Food Purchasing Program Presentation (Items 26‑1082): Dr. Frankie Shipman Amoo and Amy O'Rourke (CCDPH) presented on the department's work to improve food procurement, with a focus on health equity, local sourcing, and reductions in processed foods. They noted that the Cook County Jail and JTDC both received Good Food Bronze Leader Awards for commitment. Questions from Commissioners Miller and Dagnan addressed industry partnerships, technical assistance for communities applying for state active transportation funding (ITEP), and progress at the jail. Commissioner Stamps raised concerns about the quality of meals at the jail, noting that detainees often receive cold meals and fresh produce is limited. She asked about nutritional value versus caloric value and the need for faster progress. Presenters acknowledged the challenges and stated that sustained funding and partnership are needed. - Resolution 26‑2018 – Independent Review of Cook County Jail: Commissioner Stamps and Commissioner Vasquez introduced the resolution as a non-binding request for transparency and an independent expert review. Stamps described it as a way to "check your work" and ensure humane treatment of incarcerated individuals. Vasquez emphasized it was about soliciting help, not laying blame. Commissioner Aguilar initially voiced support but then a point of order was raised by Commissioner Brennan about discussing potential litigation, leading to a motion to enter executive session. The committee voted 11 ayes, 2 nays (Commissioners Stamps and Vasquez), 2 present (Commissioners Aguilar and Chair), with 2 absent, to enter executive session. Key Outcomes - Good Food Purchasing Program report was accepted and filed. - Resolution 26‑2018: After returning from executive session, a motion to defer the resolution was made by Commissioner Stamps (seconded by Commissioner Vasquez) and passed by voice vote. The resolution is deferred. - Meeting adjourned without further business.

On September 9, 2026, the Cook County Independent Revenue Forecasting Commission (IRFC) met to approve prior meeting minutes, review staff recommendations on revenue forecasting methods, and discuss planning for the end of American Rescue Plan Act (ARPA) funding. No written agenda or minutes were available; this summary is based on the recorded transcript. Consent Calendar - Commissioners approved the minutes from the July 29, 2022 meeting by voice vote. The minutes will be filed with the Cook County Secretary of the Board. Public Comments & Testimony - No public speakers were registered. The chair asked whether any public speakers had signed up in the virtual chat, and none were identified; the meeting then proceeded to adjournment. Discussion Items - Presentation on IRFC recommendations: Staff presented three recommendations to the Commission. - Recommendation 1 - Existing tax modification methods: The county should work with the IRFC to review and validate the methods used by the Office of the Chief Financial Officer (OCFO) when assessing potential modifications to existing taxes. This includes evaluating how OCFO develops assumptions, conducts trend analysis, benchmarks, and incorporates administrative considerations such as state-managed collection processes. Deliverables in 2026 include an OCFO framework for revenue-source forecasting, an IRFC review of those methods, and joint working sessions. - Recommendation 2 - New and alternative revenue sources: Because general fund expenditures are projected to grow faster than revenues, the county should establish protocols for the IRFC to formally evaluate the methods used in researching and forecasting new and alternative revenue sources, without recommending or enforcing specific revenue options. The review would cover data inputs, sensitivity analysis, benchmarking, and assumptions about volatility and feasibility, with work expected to begin in 2027. - Recommendation 3 - ARPA sustainability: The county should continue preparing for the conclusion of American Rescue Plan Act (ARPA) funding after 2026. The county expects to expend almost $1 billion in ARPA funds through 2026. Twelve initiatives were identified to continue beyond 2026; in 2027 those initiatives would be fully funded at about $52 million using the ARPA reserve established in the FY2024 budget, which contains almost $160 million. Funding would step down after 2027, so the county should identify options for sustaining programs and adjust the long-term forecast accordingly. - Commissioner questions on scope: Commissioners sought clarification on the boundaries of the new revenue methodology review, including spillover effects on other revenue sources, tax efficiency and elasticity, and distributional consequences such as who pays the tax. Staff responded that these topics could be discussed and incorporated into the analytical framework, while noting that choices about tax progressivity or regressivity are policy decisions left to policymakers. Key Outcomes - Approved the meeting minutes from July 29, 2022 by voice vote; the minutes will be filed with the Cook County Secretary of the Board. - Staff completed the presentation of the three recommendations, and a report will be filed with the Cook County Board of Commissioners in September. - No vote was recorded on the recommendations themselves during this meeting. - After confirming that no public speakers were registered, the Commission adjourned by voice vote.

The Cook County Independent Revenue Forecasting Commission (IRFC) met on July 30, 2026, at 5:30 PM to review quarterly updates, discuss potential revenue modifications to address structural deficits, and consider preliminary recommendations. The meeting included a detailed presentation on sales tax dynamics, property tax adjustments, and other revenue options, as well as an update on ARPA sustainability. Consent Calendar - Approval of Minutes: The minutes from the June 30, 2026, meeting were moved by Commissioner Phelan, seconded by Commissioner Merriman, and unanimously approved. Discussion Items - Sales Tax Rate Increase Scenario: Explored increasing the county sales tax rate from 1.75% to 2% effective January 1, 2027. Estimated revenue impact: approximately $141 million higher in FY2027 and $220-230 million annually in FY2028 and outyears (a 14% increase). Commissioners raised concerns about consumer tax avoidance and reduced consumption, noting the model assumes no change in purchasing behavior. Discussion included the need for elasticity estimates and analysis of past rate increases. - Property Tax Levy Modifications: Two scenarios presented: (1) adjusting the base levy (unchanged since 1996, currently $720 million) to keep pace with inflation starting in 2027, yielding about $20 million additional general fund revenue in FY2027; (2) a one-time adjustment retroactive to 2020, yielding about $170 million in FY2027. Commissioners discussed alternatives such as keeping the tax rate constant. - Amusement Tax: Two proposals: (1) a flat 3% rate across all tiers, estimated $15-16 million annually; (2) a tier restructure with streaming services added, estimated $45 million annually. Commissioners noted elasticity concerns and that the estimates assume no behavioral change. - Gambling Machine Tax: Proposed increase in emblem cost from $200 to $500 for video gaming terminals, estimated $3 million annually. - Alcoholic Beverage Tax: Proposed 41% increase (cumulative inflation since 2012) on rates, estimated $14.8 million in FY2027 and $14.5 million in outyears, with declining consumption trends noted. - Other Tobacco Products Tax: Proposed expansion to include absorbable nicotine and all vapor products regardless of nicotine content, assuming 25% compliance, estimated $2.2 million annually. - ARPA Sustainability Reserve Update: The county established a reserve to phase down ARPA programs. Twelve programs will be sustained, with $52.7 million allocated in FY2027. Projected gaps: $4-3 million total between 2028 and 2030 (2028: $20 million funding vs. $23.3 million gap). Strategies include external funds, program revenues, or scaling down. - Sales Tax Deep Dive: Analysis of taxpayer categories (PL vs. CL) showed CL (changing location) share of county sales tax rose from 15-20% before 2025 to 30-35% in 2026, attributed to legislative changes (2021 and 2025 acts). Commissioners questioned whether growth is sustainable and noted the need for better data definitions. - Preliminary IRFC Recommendations: Three recommendations presented: (1) fiscal sustainability for ARPA programs; (2) evaluate validity of methods used by the county to assess potential modifications to existing taxes in the general fund; (3) establish a protocol to evaluate new and alternative revenue sources. Commissioners requested clarification on separating methodology from policy and the scope of recommendations. Recommendations will be finalized in August and submitted to the CFO by August 1, with a written report due in September. Key Outcomes - Minutes approved. - No formal votes on recommendations; they are preliminary and will be finalized by August 2026. - Next meeting: Originally scheduled for Wednesday, August 26, 2026, but Commissioner Phelan requested a date change due to a teaching conflict. The commission agreed to explore an alternative. - Next regular meeting: October 2026, where the long-term forecast and executive recommendation for FY2027 will be presented.

Chief Judge Beach presented a mid-year budget briefing to the Cook County Board, outlining achievements since taking office in December 2025. Key topics included electronic monitoring (EM) reforms, juvenile justice improvements, domestic violence court enhancements, restorative justice court referrals, and financial updates. Chief Judge Beach requested a $406 million budget for Fiscal Year 2026. Discussion Items - Electronic Monitoring (EM) Reforms: Chief Judge Beach announced that EM compliance increased from 35% to 42% after reducing the threshold for a major violation from 48 hours to 3 hours of unauthorized absence. Major violations are now presented to a judge within 24 hours. The EM committee, composed of internal judiciary and probation staff, is evaluating data to reduce noise from repeat violators. The county operates the largest non-federal EM program in the U.S., using Track Group technology. A GPS exclusion zone app for victims has a less than 25% uptake rate in Cook County, compared to 100% in Canada; the office is working with advocates to increase usage. Chief Judge Beach clarified that individuals on EM do not have "free days" but are allowed essential movement (e.g., work, medical appointments) and are tracked minute-by-minute. - Juvenile Justice: The Office hired Sarah Hemeter as Director of Juvenile Services. Recruitment for leaders of the Juvenile Temporary Detention Center (JTDC) and juvenile probation is underway, with selections expected by early fall. The Annie E. Casey Foundation will conduct a pro bono assessment of JTDC. The SOAR Center, a alternative to detention for youth, currently has capacity for 12 but averages only 4 residents; plans to replicate it for female youth stalled due to a vendor's refusal to accept transgender youth. Commissioner Stamps and the Justice Advisory Council participated in the director search. Commissioner Degnan has advocated for expanded programming in JTDC. - Domestic Violence Court: Stalking no contact order cases will be moved from 555 West Harrison to the Richard J. Daley Center by September 1, 2026, freeing up one-third of current caseload to focus on domestic violence matters. A new courtroom was added by relocating non-domestic violence misdemeanor juries. Chief Judge Beach expects to evaluate the new configuration within six months. The domestic violence committee's recommendations are forthcoming. - Restorative Justice Courts: Only 57 cases were referred to restorative justice courts from January to June 2026. Chief Judge Beach noted that the State's Attorney controls referrals, and there is no commitment from partners to staff new courts. A new state law allows judges to order restorative justice evaluations for juveniles at sentencing, which may increase usage. - Interpreters and Language Access: A pilot project in Branch 23 uses remote interpretation via video to reduce delays. Five new Spanish interpreters were hired after changing minimum qualifications. The program is expected to expand to other courthouses. - Guardian ad Litem (GAL) Fees: Commissioner raised concerns about private GALs charging $300-$400/hour. Public Guardian Charles Golbert confirmed that the office received five new positions (three attorneys) to expand representation in domestic relations cases, starting September 2026. A pilot sliding fee scale is planned for early 2027. Chief Judge Beach acknowledged lack of transparency on private GAL fees and will investigate tracking. - Financial Highlights: The Office of the Public Guardian collected over $1.2 million in fees in the first half of FY26, on track for $2.4–2.6 million. Federal Title IV-E reimbursements exceeded $1.6 million. Personnel savings from vacancies are being reinvested in strategic hiring. The ARPA-funded Strengthening Chicago's Youth Juvenile Justice Collaborative served 883 youth, with 89% of charges dropped and 44% fewer new charges. Key Outcomes - Vote/Decision: No formal votes were taken; this was a briefing. - Directives: Chief Judge Beach committed to providing a report on the domestic violence court configuration after six months. He agreed to document costs related to the federal "Midway Blitz" intervention. Commissioners requested a follow-up on GAL fee transparency and equitable advocacy services at suburban courthouses. - Next Steps: Recruitment for JTDC superintendent and juvenile probation director will conclude by early fall. The electronic warrant system collaboration with the Sheriff is ongoing. Chief Judge Beach will continue meeting monthly with State's Attorney, Public Defender, Sheriff, and Clerk. Additional Comments - Commissioner Kevin expressed concern that EM should remain under the Sheriff's Office, citing separation of powers and public safety risks. Chief Judge Beach acknowledged the separation of powers argument but noted the decision predated his tenure. - Commissioner Lowry asked about the EM committee, which currently lacks labor representation; Chief Judge Beach noted that union involvement occurred during impact bargaining. - Commissioner Miller raised discrepancies in advocacy staffing at suburban courthouses; Judge Rice explained that funding constraints from the city and federal cuts limit service availability. Chief Judge Beach committed to reviewing the issue.

Superintendent Elizabeth Soto, joined by Deputy Superintendent Grant Jacobson, Finance Manager Rajiv Samuel, and Communications Manager Connor Interest, presented the Veterans Assistance Commission (VAC) of Cook County's mid-year FY26 budget update. The meeting covered personnel vacancies, a surge in emergency financial assistance for veterans, the planned opening of a new office in Rolling Meadows, and a request for a $144,000 budget transfer to avoid service interruptions. Commissioners expressed strong support for the VAC's work and discussed outreach, access to services, and the FY27 budget request of $5,699,230. Discussion Items - Budget Performance: Personnel expenditures are below budget due to delays in filling nine vacancies, caused by the agency's late awareness of Cook County Resolution 25-2910, which required updated job descriptions and salary memos. Hiring is now underway with positions posted and interviews expected within two weeks. Contractual services are 114% above budget due to a significant increase in emergency financial assistance payments to veterans. A $144,000 transfer from personnel to contractual services is needed to fund services through September, but the agency may run out of funds by October. Supplies and materials are below budget but expected to align by year-end. - Rolling Meadows Office: The new location in the Rolling Meadows courthouse (lower level) is pending final facilities management items (carpet, painting). The agency clarified that no additional budget is needed since the space is in a Cook County facility. Commissioners voiced strong support for expediting the opening. - Outreach and Service Delivery: The VAC currently operates two offices (at the Juvenile Detention Center and 69 West Washington) and conducts outreach via in-person events, a new automated intake system, and partnerships. The new intake system, implemented the week of the meeting, tracked 154 veterans in its first two days. The agency averages 5-6 in-person veterans per day and 10 digital requests per day. Future outreach plans include expanding into the South Suburbs, increasing partnerships with the VA and circuit courts, and using the county's GovDelivery platform for messaging. - FY27 Budget Request: Superintendent Soto requested $5,699,230 for FY27, an increase from the $3.2 million FY26 budget, citing rising need for emergency assistance and planned expansion. - Access and Collaboration: Deputy Superintendent Jacobson highlighted the advantage of the VAC's current location across from Jesse Brown VA Medical Center, noting that during the federal shutdown, the county office remained open and the VA sent veterans to them. The VAC now has a hallway office at the VA twice a week. They are also working with the Circuit Court of Cook County to place service points in courthouses. Key Outcomes - The board will consider the $144,000 budget transfer request to avoid halting emergency financial assistance for veterans. - The VAC expects to fill all nine authorized vacancies by the end of FY26, which will strengthen operations and reduce wait times. - The Rolling Meadows office opening is pending final facilities work; no additional budget is required. - Commissioners expressed unanimous support for the VAC's work, with several noting successful collaboration in their districts and pledging to assist with resource needs. - The FY27 budget request of $5,699,230 will be submitted for further review.

State's Attorney Aileen Burke presented a comprehensive update on the Cook County State's Attorney's Office (CCSAO) to the Board of Commissioners, highlighting achievements, ongoing challenges, and a $227 million general fund budget request for fiscal year 2027. The presentation covered staffing improvements, digital evidence innovation, victim services, ICE-related prosecutions, crime reduction strategies, and alternative programs. Commissioners raised questions on hiring, vacancies, immigration enforcement, public safety, and transparency. Discussion Items - Staffing and Hiring: The CCSAO is on track to have virtually zero attorney vacancies for the first time in at least a decade. A class of over 90 new bar takers is expected in August 2026, with nearly 40% from communities of color. The office reduced its reliance on outside counsel for workers' compensation cases from 300 to 2. - Digital Evidence Platform (Axon): A $4 million digital evidence platform (Axon) was launched on time and on budget. It streamlines review and sharing of digital evidence. The amount of video evidence in homicides has grown from an average of 50 hours to 150 hours in two years. The office also reported a 399% increase in requests for forensic analysis of cell phone data (768 requests in half a year, up from 308 in all of the previous year). - ICE and Federal Agent Prosecution: The state's attorney described a protocol developed to support prosecution of federal agents for unlawful use of force. The protocol has been adopted by all state's attorneys in Illinois and the Attorney General's office. Challenges include federal resistance to sharing evidence and the need for law enforcement investigations. The office has created an internal task force and is cooperating with ongoing investigations. Statute of limitations for felonies is seven years; for misdemeanors it is shorter (approximately one year). - Victim Services: The office created a dedicated Victim Services Bureau. A partnership with Uber has provided 700 rides to victims since January 2026. A $250,000 grant funds relocation services for victims in dangerous housing situations. The office also restricts victim notification data sharing with ICE under the APRIS contract and is negotiating further restrictions. U visa certifications have increased 300%. - Gun Crime Programs: The CCSAO enforces the assault weapons ban and machine gun conversion device (MCD) laws. They have a deferred prosecution program (GAAP) for first-time firearm offenders lacking a FOID card, which includes gun safety training and dismissal of charges upon completion. The office also participates in the Chicago Gun Intelligence Center (CGIC) to solve gun crimes. - Juvenile Detention Alternative Program (JDAP): A pilot program funded by the Steans Family Foundation diverts eligible juveniles (excluding murder and sexual assault) from detention to structured programming, including school attendance and cognitive behavioral therapy. Ten juveniles have participated; the program is cost-effective and being evaluated. - Electronic Monitoring (EM): The state's attorney criticized the current EM system, citing lack of law enforcement oversight, free-to-roam days, and over 300 people on EM who are in the wind, including 87 charged with murder or attempt murder and 181 with sexual assault. She called for legislative changes. - Regional Transit Task Force (RTTF): A task force to address crime on public transit, including CTA, Metra, and Pace. It has contributed to a 30% drop in violent crime on public transit since January 2026. The task force shares information and technology among law enforcement partners. - Budget Request: The CCSAO is requesting $227 million from the general fund for FY2027. The request includes increased funding for a new case management system (projected $4 million), additional paralegals, digital forensics staff, and support for victim services. Key Outcomes - Commissioners expressed support for the state's attorney's efforts and raised specific concerns about ICE enforcement, electronic monitoring, and transparency. - The office will continue to pursue prosecution of federal agents where evidence supports charges, while documenting all interactions and requests for information. - The APRIS contract amendment restricting data sharing with ICE is expected to be finalized within a month. - The detention dashboard will be updated with age, race, and gender data, and downloadable case-level data is under consideration. - The state's attorney's office declined to reinstate a public list of police officers deemed unreliable, citing a new Brady/Giglio disclosure policy that provides discovery to the defense. - The office will provide a list of its 28 diversion programs to the board. - No formal votes were taken during this committee meeting; the budget request will be considered in the full board budget process.

Cook County Assessor Fritz Kaegi presented a mid-year budget update to the Finance Committee, highlighting accomplishments, ongoing reforms, and challenges in property tax administration. Commissioners asked detailed questions about commercial assessment methodology, senior exemptions, outreach, data integrity, and the impact of large commercial properties on homeowners. Discussion Items - NACo Awards & National Recognition: Assessor Kaegi noted that the Assessor’s Office received five awards at the National Association of Counties conference for initiatives including targeting campaigns for homeowners facing tax spikes, a new kiosk and callback system, an IT help desk, an internship talent pipeline, and a data integrity department. - Progress on Assessment Fairness: Citing research from University of Chicago Professor Chris Berry, Kaegi stated that since 2018, residential assessments have become much fairer, saving owners of low- and middle-priced homes $1.9 billion in property taxes—more than 20% of Chicago’s annual citywide tax bill. However, property taxes remain too high for many working-class homeowners, especially in South and West Side Chicago neighborhoods where tax spikes occurred in the prior year. - Commercial Assessment Reforms: Kaegi and his team described a new agreement with the Board of Review to use “loaded cap rates” with an effective tax rate, aligning with recommendations from a December 2024 county commercial assessment report. This methodology aims to produce more accurate commercial valuations and reduce the undervaluation that shifts tax burden to homeowners. The office is also defending assessments on high-value properties, particularly data centers, at Board of Review hearings and sharing data worksheets with Board analysts. - Outreach & Data Tools: The office has conducted a record 214 outreach events in 2025 and 127 events so far in 2026, focusing on South and West suburbs. New online tools include a housing market tracker, an updated property tax simulation tool (PTAXSIM), and an affordable housing data map showing 1,200 projects approved under the ASAP program, which was extended to 2034 by the General Assembly. - Senior Exemptions & Freeze: Kaegi and staff discussed automatic renewal of the senior exemption (already implemented) and efforts to pass similar automatic renewal for the senior freeze. They noted an agreement with the Illinois Department of Revenue to audit income for senior freeze applicants, with a full audit of the senior freeze roll planned for fall 2026. Income thresholds for the freeze are set to rise from $65,000 to $79,000 over several years, effective next year. - Data Integrity & Field Inspections: The office has 38 staff on the data integrity team (building inspectors, analysts, permit processors) with nine vacancies to fill. Staff emphasized the challenge of tracking property changes, such as demolitions and new construction, noting that some municipalities do not consistently send permits. They are using mobile technology and a new vendor (LexisNexis) to improve data accuracy. - Use of AI and Machine Learning: Kaegi explained that machine learning has been used for five years to improve residential valuation models, reducing bias by about 80% compared to prior methods. Statistical tests identify model weaknesses in specific neighborhoods, prompting targeted analyst work and outreach. He warned against over-reliance on more advanced AI without human oversight. - Data Centers and Commercial Appeals: Several commissioners raised concerns about data center assessments and settlements that shift tax burden. Kaegi detailed how data center owners use aggressive appeals, including arguing that equipment is personal property (despite being publicly held as real estate), and how school districts sometimes settle at lower values to avoid state-level appeals. The office has filed complaints with the Illinois Department of Financial and Professional Regulation against appraisers who provide what they consider garbage valuations. - Sales Ratio Study: Jim Thompson from the President’s Office clarified that an independent sales ratio study, covering all property types including apartments, is underway and expected by end of August 2026. It will be released as part of the annual property tax reform group report. The study is intended as a check on assessment accuracy. - Impact of New Development: Commissioner Gaynor raised the issue of new construction raising assessments on neighboring older homes. Kaegi noted that the office’s modeling aims to compare similar properties and that homeowners should appeal if they believe their home is over-assessed, providing evidence of deficiencies. - Legislative Concerns: Commissioner Gaynor discussed House Bill 1167 (proposed South Suburban homestead relief pilot) and expressed concern that new exemptions could add complexity and fail to address systemic problems in communities like Harvey, where tax rates are five times higher than the lowest in Cook County. Kaegi agreed that exemptions are one of the few progressive elements in a regressive property tax system, but that the root causes include school funding and undervalued commercial properties. Key Outcomes - No formal votes were taken. The meeting was informational regarding the Assessor’s Office mid-year budget and operations. - The Assessor’s Office and Board of Review will continue collaborating on commercial assessment methodology, including loaded cap rates and data sharing. - The independent sales ratio study will be completed by August 2026, providing a public report card on assessment accuracy. - The Assessor’s Office will proceed with auditing the entire senior freeze roll in fall 2026, sending notices to potentially ineligible households. - Commissioners urged continued outreach and transparency, particularly in communities facing high tax burdens.

Overview David Burns, Chief of Staff for the Cook County Treasurer's Office, presented the office's $19.1 million 2026 budget to the Finance Committee. The presentation covered revenue variances, the ongoing Tyler integrated property tax system implementation, property tax reform legislation, and the status of upcoming tax sales. Commissioners asked questions about contractual services, personnel restructuring, scavenger sales, disbursement barriers, and collaboration between county offices. Budget Presentation - The Treasurer's Office 2026 budget is $19.1 million. The overwhelming majority ($18.4 million) comes from the automation account funded by fees from commercial and bulk payers — not general county revenue. - Nine positions are currently open: one on the corporate fund and eight on the special purpose fund. - Revenue from late payers is trending higher. The budget estimate was $35 million; through June, $33.8 million had been collected. Year-end revenue is projected at $47.4 million, a $12.4 million positive variance, largely due to timing of the second installment due date. - No overspending is expected on the corporate fund. Discussion Items Tyler Integrated Property Tax System - The office continues working toward a defect-free implementation. The Treasurer's Office is at the tail end of the property tax cycle, relying on data from the Assessor, Board of Review, State Department of Revenue, and County Clerk. - Defects are logged with supporting documentation and turned over to the vendor. Refunds and distribution processes are still impacted by some defects. - A distribution detail file for taxing districts is being loaded for testing and should be available to taxing agencies within a few days (by mid-next week at latest). - Additional data experts (DBAs) are being hired to address upcoming retirements, diagnose ongoing data challenges, and prepare for future AI implementation. Property Tax Reform & Tax Sale - On July 10, 2026, the governor signed historic property tax reforms championed by the Treasurer's Office. The new law phases out private tax buying in Cook County and creates a tax deed auction system. - The 2023 annual property tax sale was postponed twice and will now occur in December 2026. - The scavenger sale system has been largely phased out; unsold tax certificates are now held by the county, which can proceed to deed on the property or transfer to municipalities/nonprofits. Second Installment Bills - The goal date for the 2025 second installment due date remains October 1, 2026. The Treasurer's Office does not yet have the bill file; the Clerk is finalizing the tax extension and rates. - If progress continues, the Treasurer's Office expects to post the amounts owed on its website in mid-August to allow early payment. Key Outcomes - Commissioner Nye asked about variances in contractual services. CFO Andrew Jadico explained that armored car service invoices are typically paid in the second half of the year — a normal timing issue. - Commissioner Nye also noted the personnel restructuring mentioned in the budget; Burns confirmed it refers to adding data experts and DBAs to the IT group. - Commissioner Fascis thanked the Treasurer's staff for assistance and clarified the status of the scavenger sale system (largely phased out). - Commissioner McCasco inquired about strengthening collaboration between the Treasurer's and Assessor's offices. Burns stated there is daily collaboration among all stakeholders (Treasurer, Clerk, Assessor, President's Office, Bureau of Technology). - Chairman Daly asked about the second installment due date; Burns confirmed the October 1 target and that no blockers are currently foreseen. - No formal votes were taken; the presentation was for informational and oversight purposes.

The Honorable Lou Paso, Cook County Public Administrator, presented an overview of his office’s operations, budget, and performance to the commissioners. Joined by General Counsel Leah Jegobaski and Business Manager Amber Gordon, Paso highlighted that the office operates entirely from statutory fees—not tax revenue—and returns significant funds to the county and to beneficiaries. Commissioners asked clarifying questions about estate determination processes, revenue fluctuations, and the relationship with the clerk of the circuit court's will registry. Presentation Overview - The Public Administrator’s office handles estates of decedents who die without a will or whose named executor is unable or unavailable to serve. All actions are subject to Circuit Court of Cook County probate court approval. - The office has 15 full-time staff and uses four outside attorneys. It experienced a 20 percent reduction in 2016 and could use two additional investigators due to increased workload. - To date, the office has conducted 619 investigations and has 396 ongoing estates (estates under $10,000 are not taken because they are not financially worthwhile). - The current budget is just under $2 million, but the office has already generated $2.2 million in revenue and projects a $2.3 million revenue return to the county by the end of the third quarter—118 percent of its FY26 revenue target. - $20 million has been returned to beneficiaries and heirs. Paso mentioned writing checks for over $200,000 to individual beneficiaries. - The office also handles wrongful death settlements, collecting $3 million from nursing homes. - Property management is another facet: 27 properties have been sold for $7 million returned to estates, and 44 properties are currently under management (maintaining electrical, plumbing, snow removal, etc.). - The FY27 budget target is only $171,000 above the current budget, driven by SIU collective bargaining agreements, merit-based promotions, and increased costs for real estate management, bond premiums, and related fees. Discussion and Questions Commissioner Long asked about the process for determining whether a person died intestate (without a will) or with a valid will. Paso explained that the office typically learns of a case from the medical examiner’s office when a body is unclaimed. Investigators secure assets and inventory them with witnesses. If no will is found, the office presumes intestacy, but later an attorney may produce a will and seek to remove the office. Disputes are resolved in probate court. Commissioner Naya asked why fees and licenses doubled in early FY2026 and whether that trend would continue in FY27. Paso replied that estate activity fluctuates unpredictably; he cannot project future revenues. She also questioned the relationship between the 619 investigations and the 396 estates. Paso clarified that estates under $10,000 are not opened, and many investigations result in removal when family members step forward to serve as administrators. The 398 figure represents active estates that the office is administering. Commissioner Chair (likely Chairperson) asked how the clerk of the circuit court’s planned will registry would connect with the Public Administrator’s work. Paso responded that his office uses a third-party system (CompuTrust) that has worked well for 20 years; the clerk’s office would notify them if a will is filed. Key Outcomes The presentation was informational; no formal votes or decisions were taken. Commissioners expressed gratitude for the office’s work and its revenue-generating role. Paso requested that the county avoid further budget reductions in FY27 given the current workload.