Members, uh we provided a I'm Larry Rogers Jr.

Uh of the Cook County Board of Review Third District.

Uh Chairman George Cartness uh is here, stepped away for a moment, so he may be back uh to participate.

Um in any event, um while the number in our budget is different from our last year's budget uh by a little over three million dollars.

It's in essence uh essentially uh budget neutral changes because we have implemented uh our our office staff has unionized.

So many of the increases have to do with uh mandatory contractually obligated increases in pay.

Um we are an agency that is approximately 94 percent uh staff, meaning uh that's how we process appeals uh through analysts and other support staff.

Uh so there's very little ability for us to uh uh implement the reductions without significant changes in our productivity and efficiency.

Um I'm going to have our secretary of the agency, Liliana Esperita.

I'm mispronounced the escarpita.

I shouldn't know how to do that by now.

She's gonna go through the presentation, but I wanted to just summarize it by saying um what we're seeing at the agency is significant increases every year in the number of appeals, as an example.

Uh the city try is typically our largest uh filing period.

Um yet last year we saw the largest number of appeals ever, which with 290,000 pins being appealed from the northern try.

The next try that we are currently opening is the southern trial try, which is the south suburbs, where we will be seeing where we have seen astronomical increases in the assessed values and the corresponding taxes.

So I say that to say we're expecting to see record numbers of appeals out of the South Suburbs, which makes our staffing that much more critical if we're going to try to get back on track with uh the tax bills.

With that, I'll turn it over to Ms.

Escarpita.

Uh thank you, Commissioner.

Um Chairman Daly and uh Board of Commissioners.

Uh for the record, my name is Liliana S.

Carpita, and I am the Secretary of the Board, also joined by our uh wonderful staff that compromise not just the finance team but the broader operations team, William O'Shields, Chief Deputy Commissioner, uh Ms.

Deborah Brown, who is our deputy secretary, and Jeron Bland, who um is our manager of purchasing and up and operations as well.

Um as Commissioner Rogers stated, um, our personnel costs uh are largely represented in our budget, 94 percent um precisely.

We are comprised of 177 FTEs, and the remaining six percent of our budget uh covers and supports essential operating expenses.

Um given the reporting period that was provided to us, um we are currently or we were current at that time six point three percent under budget.

Uh that is consistent uh with our uh positive variants to date, uh and that is primarily driven uh by operating expenditures that uh take place or hit our bottom line um towards the second half of the year.

Um again, through the midpoint of this fiscal year, we are on track uh given our projected spending plan.

Uh next slide, please.

Um as always we want to put our work into perspective.

Um we just concluded the 2025 uh tax tax session earlier uh this summer, um, accounting for um various highlights uh that you have before you over 290,000 appeals.

Um that equates uh to over 530 uh pins, parcels that are reviewed at the board of review by each uh individual commissioner.

Um we had over 200 community outreach events.

Um also uh our staff um conducted over 11,000 hearings.

Um that number is always uh striking, um, just again given our capacity and our um resources.

Uh we process nearly 1,600 uh exempt parcels.

And um again, this this work does not uh even touch on uh what we do at PTAB around uh the defense uh of assessments for the county at large.

Um next slide, please.

Um as mentioned, PTAB uh and the work at PTAB is a year-round uh responsibility for the board.

Our uh attorneys, valuation professionals uh and clerical staff prepare evidence, represent the county at hearings, negotiate settlements uh and manage cases until they are fully resolved uh before PTAB, often spanning multiple years.

Um in 2025 alone, the board defended nearly 80,000 parcels before the Illinois uh property tax appeal board.

Uh again, this work is essential uh to protecting the integrity of uh the assessments and the assessment process, um, and it saves the county uh or it helps safeguard and preserve over 825 million dollars million dollars in property tax revenue uh from 2020 to 2024.

Again, that's it's essential and critical uh to protect tax base across uh supporting supporting schools, municipalities, and public safety, and of course other essential services.

Next slide, please.

Um, as a commissioner uh mentioned, um our week our our workload is always increasing.

We've seen that consistently increase uh throughout the years.

Um and we want to uh point to the ongoing really notable work that is taking place across the property tax um agencies.

Uh we are working collaboratively um not just to reform um the system at large, uh, but we're also uh seeing improvements around data sharing with the assessor's office.

Um we are also working collaboratively to not just uh realize these efficiencies from a data standpoint, but also working to standardize valuation methodologies and of course uh increase consistency across the board, all while uh maintaining the board's statutory uh independent authority.

Next slide, please.

Uh as mentioned, we are seeing a growing uh demand by taxpayers uh for this independent and impartial evidence evidence-based review.

Um we uh know that the public's expectations around fairness, transparency, and accountability continue to drive this work.

Um as noted, in 2025, we saw a record number of appeals, which was over 290,000.

That is a record number, historic number for the board of review.

Uh next slide, please.

Looking ahead, uh we are of course uh going to realize uh the first uh annualized impact of the collective bargaining bargaining agreement and FI 2027.

Um we are in the final stages of uh implementing all of the economic um uh obligation uh by way of the collective bargaining agreement.

Um we are well on our way to do that.

Uh of course, our operating budget had to also absorb uh costs associated with that um placement or that transition of 103 employees onto the the AFSME pay scale.

And um again, we're we're anticipating greater costs, not just around obligation, but potential expansion of the of the bargaining unit in 2027, which is again why we are requesting 27 million dollars that is largely representative of contractual obligations uh around salaries and of course um all else that has to be uh incorporated around compression for our supervisors and our managers, that is essential to maintaining a stable workforce.

Uh that is all I have uh for the board and uh Chairman Cardinus you'd like to say a couple words.

Just wanted to address the board.

Just wanted to address the board, this honorable body uh on you know, my take about appeals.

Uh obviously every year we're seeing more and more uh at the board.

I think we ought to have the appeals be done strictly at the board of review and not the assessor's office.

If you want to be more efficient, more nimble, this is the time to do it.

Um data points to the fact that people are more confident that you know their appeal is gonna be seen at a very deep level by going to the board review.

And to me, um having duplicative actions not only complicates it, confuses the taxpayer, um and it's why this body was was organized and created for that due process and appeal uh format that works for the taxpayer.

To me, this is the right time to do it.

If you want to make some changes, do it there.

Start there.

Fund this agency the way it was supposed to be from the beginning.

The outreaches are working.

Taxpayers clearly are satisfied because they keep coming in greater numbers.

The outreach is go into detail working with your offices and other elected officials, because we are putting the effort in.

And I think that ought to be reflected in your actions here today.

So our budget, indicative of the times, really it's not as it's not asking for a lot, is a percentage of your budget.

It is one of the most important agencies, you know, that nobody heard of, well, as nobody has heard of.

Now they do.

And I just want to thank you.

In the last three and a half years that I have been in a Commissioner in coming before you, we have gotten to know one another better, and we have been more responsive.

And we have been more intentional.

And the success has been extraordinary.

It's there.

Your constituents will tell you.

We get many, many emails to that fact.

Just wanted to say that.

I am very happy with the presentation, the numbers speak for themselves.

My colleague, Commissioner Rogers, has been here a long time, has seen the trend.

And you know, with we were at that inflection point, and it is sign of the times of budget gaps, inflationary periods, and this is a time really for taxpayers to get something out of a very complicated system.

Let's let's do them the honor of funding it properly.

Thank you.

Commissioner Danner.

Thank you, Chairman, and thank you to the Board of Review.

I appreciate all your good work always.

Question.

Given the labor agreement, what structural changes are now needed within your Board of Review within your department?

Yeah, Secretary will handle that.

She is going through that process and negotiated the agreement.

Thank you for that question, Commissioner Larry.

So post the collective bargaining agreement in this iteration of the work around implementing that agreement.

We are also engaging in a restructure of the agency.

We, of course, are uh have better defined our business units uh thanks to the restructure of our budget in the last uh couple of years.

You know, we have developed and codified these new departments thanks to the resources and the investments in the investments made by the county board.

Um, we have not um finalized that work.

We still have to develop uh our managerial um structure, uh codify that, formalize that in a way that that makes sense.

Um that has to also incorporate fair compensation for supervisors and managers, which is what we are looking to also build into our FY 2027 budget.

Um so essentially uh a new board is really what we are looking at, um completely new structure, completely new reporting structure and um assignments of work and so forth.

Uh we're excited about this work.

We think it will be uh great in the long run, but of course, um this upcoming year is gonna be challenging given all of that we all that we need to account for.

Secretary, thank you for that.

And I'm gonna ask you to give us a guesstimate.

Do you think in six months or more likely 12 months this process would be near completion?

Uh absolutely.

Um prior to uh our workforce organizing, we were engaging in this work around um we we conducted an FLSA audit really to inform uh the structure that we were looking to develop.

Um obviously with the negotiation that stalled for some time because we were uh an active negotiation where work conditions uh were paused.

Um at this point in time, we're looking to partner with AFSME and make sure that we are uh completing this work, if not by the end of this fiscal year, but very early in FY2027.

Um I think you know we owe it to the employees to uh situate the agency and stabilize the workforce.

You know, obviously all of you had a lot on your plates before the restructuring was started.

Um will this impact your role in getting the bills out as we go forward?

That's a great question.

Um the operational impact of the collective bargaining agreement.

Um I will Commissioner.

There's also changes simply simply because of process.

Simply simply because of process.

You know, the dynamics are different.

So if there is a disagreement, if there's scheduled conflict, uh, if there's time off, there's all kinds of things.

Now we have a different process for handling that.

Um we got to buy by a legal document that we negotiated, and so of course there is going to be changes.

No, and we fully support what uh our staff decided to do the unionizing.

Absolutely.

But there are going to be some growing pains associated with it.

We're still negotiating some things uh with the union, but uh it's been a very productive process.

Uh I think it will affect operations early on, but ultimately I think it will be a uh much more efficient and transparent and clear uh process.

And that was my question, Commissioner.

I think it is obvious that uh all of you embrace as we do, uh, the restructuring needs to take place and for the right reasons.

But what will be the practical impact when already you had a a board which uh involved individuals having a whole lot on their plate before now, right?

And that's why my question was how will this impact your role in getting the the tax bills out?

And it may mean more overtime, it may mean to be continued, but that's the question.

Yes.

Um the the overtime requirements and guidelines are very specific.

Um, which again we embrace and support uh our our staff's decisions to unionize.

Absolutely.

You know, you remember that by You know, our our agency was sort of unique because it didn't have that unionized workforce, but it had all the responsibilities to make sure that those tests would be performed in on time.

And now with a different dynamic, we still got all of those responsibilities, right?

Which means it is going to be a little bit of effort on both ends.

And I go back to funding this agency.

You know, we were lucky to have operated in that environment.

Um, and it is save a lot of money to taxpayers, but it also a little unfair to the workforce, because we were taxing them to the max, to be honest with you.

And this, you know, puts a little a little different spin on it, and we still got to, you know, uh complete the mission, um, but it's just in a different different framework.

But uh absolutely we're we're happy, we just gotta talk about this in in you know very public way, how those changes will impact staffing and will impact performance and will impact outcomes.

We have tried to include uh uh a realistic projection on the overtime in this budget in light of the collective bargaining account.

Got it, got it.

Well, I'll say this in close, Chairman.

Uh so thank you for the opportunity.

I say it every every time I get a chance to speak with you because I really mean it.

And I appreciate your partnership in the district.

Whenever I call on on the your office, uh you guys are not only there, but you just do a stellar job.

So thank you.

Thank you.

Thank you, Chairman.

Um so just a few questions.

Um I love the presentation that was um brought before today.

So I do have some questions on those, but um I would like to start off with uh the staffing, um, since that's um the topic we are on right now.

Um so um I believe I heard in the presentation that's 177 FTEs.

Does that include you all's FTs?

Yes.

Okay, so everybody okay.

Out of those 177, how many deal specifically with the appeal process?

Um, all of them I would say that's the same.

Yeah, I would I would I I don't have an exact number, but um there are the majority of them are analysts, either commercial, uh industrial or resolution or uh residential, and then we have uh what I'll call sort of an intake office, the clerk's office, uh, which deals with appeals and collecting them and gathering them and and distribution.

That's probably 30 or so, 20.

Yeah.

He's about 20 that staff is about 22.

And then we have so those are the ones that have that do the specific review of the evidence.

No, no, no.

They they do the uh we have a we have a desk where people can come in and file appeals, get questions answered, and that that's at the clerk's office.

The clerk's office also the front end of your office.

Correct.

They also distribute the files uh through the clerk's office.

They deal with uh duplicate filings, they deal with a lot of the administrative components of of the appeal process.

Is there a way to get the total amount of analysts that do residential versus commercial?

Yes.

Is it about a one-day we have the latest?

We have the latest.

There's about 80 residential and then the clerk's office has again about 22, so right around 100, 100.

Gotcha.

Okay, those are just the analysts.

Okay, perfect.

Those are residential analysts.

We also have commercial analysts.

Oh okay.

So the 22 number was which one?

That's the clerk's office.

Correct.

Okay.

And then I know because of uh the labor negotiations, there was restructuring.

I know um the Sir Escapita just mentioned that.

Um is it is there a breakdown between um the districts?

Breakdown of staffing.

Yeah, each district has has about the same staffing.

Um about 42 each.

And then the employee the employment aspect of that, it it gets decided based on districts for the respective districts, I guess.

There's about 42 each.

Okay.

Most of those are residential uh analysts on each staff.

And then there is some discretion with each commissioner to have some staff that do more specific uh requests by the commissioner.

Some have chief of staff, some have first assistants, some have um the different titles, they just give each commissioner uh there's less than 10 though.

Okay.

And then I know historically, based on which year um we are within the reassessment years, whether Chicago, et cetera.

You um the presentation specifically mentioned the fact that there is an uptick sometimes when Chicago is up.

Um and historically, I know that you all have talked about shifting personnel to those areas because of the um volume that that you're seeing appeals at.

Is that still gonna be the structure under the new readjustment?

So we we each commissioner has a staff and each commissioner staff reviews each appeal.

So um we're we're elected in districts.

Um we we try to make sure based upon our unique familiarity with the respective districts that we intensify the availability of the appeal process when a particular area of the county is reassessed.

So the South Suburban community is uh next.

It's up.

So we're gonna make sure that we give as much access to the process to South Suburban communities.

So that's the process.

And I think because when you do see a huge increase in certain areas, I wouldn't want you know appeals not to have their full attention because of the caseload that you all are mentioning in regards to balance.

It's a balancing act.

I mean, it's an exempt for district one, and I'm sure Commissioner can add to his his load is more on the drive for the South right now.

So we're we we now are analyzing to the neighborhood level uh what's happening with property assessments uh and in and the valuation process.

So when we get the data from the assessor, we go ahead and and look at it a little more, you know, deeper into what exactly is happening, where it's happening, if there's assessment spikes.

Um when we looked at this period as an example, I went to Riverside, which was one of the first ones that opened, and looked the increases, double digit increases, wanted to know exactly where what that was happening.

So at the water level, we mapped it out and to find out you know, the south part of the town was experiencing more activity versus the north part of the town.

So we get into that level of analysis.

And the reason we want to do that is because we want to shift resources, as you say.

To be looking at, if we're gonna look at Riverside, we're gonna, you know, obviously tailor it to our analysts, and when we meet with our analysts, say attention, this is what's happening here, double increase, double digit increases, they attention to this sector of the township.

So to see what's going on, there may be outliers that we know it is.

Um, in order to have the uniformity, you you want to make sure you are checking three, four comparables with it, you know, adjacent, whether in that block with the adjacent block or so.

And so our analysts are now being trained to focus on that.

And we're doing throughout throughout the the townships, uh whether it's in the city or whether it's in the suburbs, and we'll go the progression will be um Burwyn and then Cicero, as we have done that.

Stigney, I think we went, or we're coming to Stigney next as they open up.

And we're gonna do the same thing.

And we're meeting now with elected officials directly with the aldermen as well in a city council setting, just like now, explaining the process and explaining what they can do to help their constituents, but more educational in that end, to let them know what's happening on the ground.

Absolutely.

Thank you for that explanation.

So now back to the presentation.

So the the page that has the 2025 tax session glance, so the numbers, there's uh 290 plus thousand appeals versus uh 50 and uh 28,000 uh pins.

And just for the record, that means that some of these appeals have multiple pins associated with the uh with the property, correct?

Correct.

Okay.

Um and out of these appeals, what is this the percentage of the success rate of the appeals?

Um, we really don't try to gauge our uh effectiveness by the by the percentage of success, but but historically and rather consistently, we have seen between 60 and 70 plus percent uh of people who file an appeal get some sort of relief.

And thank you for that, Commission.

I think that's again pointing to my comments earlier, um, to say that this is where the work gets done on the appeal, this is where the one-on-one mono mono type of interaction happens with the taxpayer because they have a chance to disagree and then ask for re review and ask for that process to to play out a little longer versus a one-time shot.

This is where I say sometimes we do duplicate things.

We shouldn't.

I think we we we ought to focus on what works.

And the majority of the people residential, because there's this there's this uh narrative that you know we shift the burden or that success rates is higher in the commercial appeal.

What it's coming not to be the case anymore where we got 60 percent success rate success rates for the residential.

So residential are getting significant reductions, and that's playing out because we are more intentional with data and understanding really what is going on, so we are alerting and paying more attention on the decisions that get made.

And that was going to be my next question was in regards to the percentage of commercial versus residential.

And you are absolutely right, Commissioner Rogers.

I think um it doesn't always define the success of the appeals, right?

I I personally think from afar, it's the actual review of the property and whether this person is uh owed a lower evaluation or not, that should be determining or should be considered the success.

But for a lot of areas, I know where you have seen data that states that in black and brown communities there's huge increases, there's always that constant concern about um what happens when um their property um goes from a certain amount and doubles, triples, right?

And I think um given that fact, because it is a fact and we have seen it over and over, I think um people could look at it and say, well, well, why are commercial properties receiving more why are they most more successful?

Is it because they have a lawyer?

Is it because they have certain things?

And those are uh I would say valid concerns, and I know that those are things that I've shared uh you know with with you all as well um previously on whether um you know there is additional outreach that we can do on our end to be partners in the work so that residents are able to keep yeah to be able to kind of proceed with with their appeals.

Our minority communities are are challenged by time effort and other things, uh technology as well, access to technology.

Um, you know, they're they get up in the morning early.

I know in my community they do early to go to work, come home late.

Um, sometimes uh they miss deadlines, sometimes they don't even look at at documents that come in the mail.

Uh all those challenges are real.

And I think the more we get out there, the more uh you know we teach also the young and their daughters and sons that this is something they ought to pay attention to.

It it will help uh uh you know get those those appeal rates higher in minority communities, and it's happening by the way, just a gradual, it's a gradual uh grind, if you will.

But uh look, uh I would I wish that all argumentary communities would appeal with you know 60 percent.

Uh but I understand the challenges, so we gotta meet them where they're at.

We gotta make it more accessible, whether it's a mobile phone, whether it's that little click that's so it doesn't take them, so that process is not as complex.

Um, you know, we're making progress.

That that I can tell you.

Great, thanks.

Um the number on here regarding exemptions processed, are those exemptions that were missed by the assessor's office that you all caught.

You know, yeah.

Yeah, you could say that.

I mean, I I again this is not a blame game.

It just to that.

I'm just saying, but yes.

I mean and that's and that's the whole point of this teamwork, right?

If if something's happening, I know that they come to my office and say, hey, uh the exemptions were missed, and so we helped those seniors out.

And it's not about blaming anybody, so absolutely.

Let's it's about correcting it.

Correcting it.

Thank you.

Let me just clarify that that uh there are certificates of correction and certificates of error.

Okay.

Those are errors more or less out of the assessor's office.

Some he acknowledges and send to us for review and of validation, others, you know, we might identify exemptions are a bit different.

Exemptions are uh of uh not for profit entities that are entitled to be off the tax rolls.

So the department is the department of revenue decides those, but we review the applications and make sure that they are complete.

Okay, so those are not necessarily residential.

Most of them probably nonfor-profit.

Okay, gotcha.

Thank you for for clarifying.

My last question is in regards to a lot.

So I um try as much as possible to do outreach in my district, specifically I have communities like Little Village, Pilson, um McKinley Park, Brighton Park areas that have um obviously always um the last recent years have seen a really big increase in their evaluation.

So I I thank you all for um helping out in my district.

Um we often collect and do events either in collaboration, Commissioner or Chairman, got it with yourself or others.

Sure.

Um and um one of the things that we try to do is like once we are able to submit our appeals to you all, um, you know, we kind of lose track of you know whether they were successful or not.

And sometimes it's hard just you know, as an example, last year we helped with uh 420 something plus, you know, within a few months just from the district.

Um is there a mechanism in which we can kind of get like a again a success rate, um, even if it's not individualized, but like for us to have like, hey, out of these maybe X amount of percentage were actually accepted or not.

Um and uh for commissioners, I think the importance of that is knowing in what areas or pockets are we able to actually help and assist and what areas maybe we need additional support, very much like how you mentioned, Chairman, regarding um adjusting your resources.

I think that that's helpful through the lens of a commissioner to be able to do that as well.

I I'm I'm big on it.

I'm a nerd, I'll be on, I'll admit.

Um so my intention is to uh upgrade or make some changes to the form, the appeal form that we give out in some of the outreaches.

And maybe barcode it or do something technologically that tracks that appeal through its process.

So if it's your office, for example, that handle it, we should be able to tag it.

So then so knowing that it came from your office.

So then we can give you uh the data later on to say this is the this is what happened with the CPOs, it came from your office.

I think we can get there.

I think it's just a matter of again, how do we tag it, having that encrypted uh uh code uh in that QR code if we I mean if we're gonna do a QR uh uh image in in in the form that we're gonna track it that way.

Um we gotta figure out some something out.

I think that's extremely valuable.

I know a few years back we had submitted a bunch and then they somehow got lost.

So thankfully we had a copies of them and we were able to resubmit.

So it was it was um we we we were able to do that, but I think um for the purposes of tracking to your point, I think it would be really beneficial.

If so is that's something that you know your team can reach out to to us, that would be a good thing.

Yeah, I mean we we just gotta figure out how how that would work if it's a um, you know.

It's your sequence number.

Let's just say uh D7, district seven, D seven, date, D1.

Something like D1, D7, and a date, something like that, right?

We have to be a little careful with it.

You know what I mean?

Because um the outreach process and the collaboration with other electors is meant to reach out to more um constituents, but we don't want any suggestion that there's some favoritism.

I understand and that's not your intent.

Yeah, yeah.

So I think what some electives have tried to do is to keep copies of and or track and get emails from those constituents that have come to an outreach and maybe do a follow-up email to see if they were successful, which I think I think it is useful information.

Uh we could also talk to our tech team about uh once a session is completed, looking at what percentages in a given ward or districts were successful.

Even something as as high level as that.

Because I think again, we we we do it, but then we don't know what happens.

Yeah, I understand.

And then, you know, every time we're doing budget cycle, I'm having to ask for percentages, but sometimes the percentages are not reflective of the districts.

And you can see maybe disparities within the district.

We've seen that before.

So I think we want again, we want to be successful and helpful as much as possible.

So that is something that you know I'm interested in figuring out how we can do it, but I understand uh the maybe limitations of you know, favoritism or or um uh or perception of favoritism, I should say.

Um okay, great.

Those are my only questions.

Thanks, Chairman.

I do want to say one other thing that you you touched upon, which is the commercial appeal process.

Uh we've all seen a lot of vacancy and commercial properties throughout K County with the uh with the uh pandemic that we went through, uh a lot of people started to work from home.

So a lot of the high rises that sold for they sold more recently for fractions of what they sold for pre-uh COVID.

And that's because they are largely empty, and those commercial properties are valued based upon uh how leaseable they are and how leased they are and their expenses.

So um the shift in part that people have referenced and tried to attribute to the board's decisions is based upon real data and those buildings being empty and worth a lot less, therefore less available to share the tax level.

So uh it's it's a larger problem than the Board of Review.

It's a larger problem than just the assessor's office.

That being said, we saw, you know, 80, 90 plus percent increases in Garfield Park out of the assessor's office.

So uh the evaluation of our processes was done by the President's office through an outside contract who determined that our approach was proper to factor in loaded cap rates, which was not being done at the assessor's office since that result came out.

Our agency and the assessor's office uh have agreed to utilize a more consistent system, which was the one we've been utilizing since I've been there at least.

So I think things are heading in the right direction for the benefit of taxpayers throughout the county, both commercial and residential.

Thank you, Chair, and uh thank you, uh Commissioner's uh Most of my questions have been answered already.

Uh so these are mostly going to be follow-ups to um Commissioner Anaya's questions.

Uh in terms of the the numbers on the appeals filed, what what and you may have answered this already.

What proportion of those 290 533 were commercial versus versus residential?

Do we do it bring that to you things?

30.

There were um William O'Shields is our chief deputy commissioner.

He is in charge of managing the office, and he informs me that there were about 32,000 of those that were commercial appeals.

And uh of those commercial appeals, it sort of changing the denominator, what percentage of commercial properties filed appeals.

Um the percentage of all commercial properties.

I don't know that we have the answer to that.

Uh I will tell you that you know, commercial properties for the most part are businesses.

So their goal is to lease out as much of the commercial property as possible and reduce the assessed values and taxes as much as possible because they're for-profit entities.

So they appeal, I would say, more frequently on it, they appeal on an annual basis.

We do encourage everyday taxpayers to do the same because they shouldn't uh pay taxes for three years of a triennial when the value can change annually for them as well.

So that's why we but I would probably I would guesstimate that a majority of commercial properties appeal as compared to residential.

Yeah, I was gonna s the next question is what percentage of residentials.

Yeah, again, I don't think we don't keep that stat, but but I would say a majority of commercial appeal as comp percentage-wise as compared to residential.

Well, I mean the residential is the biggest share of the appeals, right?

Because it's more residential properties.

Uh I have here in my notes approximately 52.7 percent in tax year 2025.

Uh they received the Sessman reduction on the residential side.

And that's a reflection of what's happening right now in the appeal process.

Um in the downtown area based on vacancy and those those factors, uh, you know, we will look at those numbers and give you that.

But uh yeah, that they had an impact.

Um it did it did shift to residential uh as a reflection of what is happening uh with office buildings, uh and that's something to consider when we talk about growing the city and growing the county and and you know, readaptive reuse of of those of those uh huge properties that were bringing in uh a significant amount of revenue to uh in municipalities like Chicago and others, uh that's something that we have to pay attention to, absolutely.

One step that may be helpful to you.

There's about 530,000 pins that were appealed in 25 out of approximately 1.8 million total pins in Cook County.

So we are right around 30 percent of all the pins uh filing some sort of appeal.

And and uh historically, and I think this this goes to the discrepancy between the assessor's office, the approach of the assessor's office and the Board of Review approach in terms of valuing properties, is on appeal.

There was a if I remember a big discrepancy between the average percentage reduction um in assessed value for residential versus commercial.

I want to say my I'm doing this from memory.

It was, you know, 20 percent on average on the commercial side versus maybe 4 percent on the residential side.

Does that sound right or in the ballpark?

Well, A, I don't think it's a fair comparison.

You are talking about multi-million dollar properties on the commercial side compared to some properties that are much less valued much less.

So it's it's you know, statistics people can use status.

But that's why you were looking at percentage versus dollar amount.

We will get you that.

I mean, uh the takeaway the takeaway is going to be the commercial is going to be uh more specific.

Um the data is going to be more abundant because they are bringing in appraisals, they are bringing in income and expense statements, um, and they're very thorough on what is happening.

So the assessments over here, because that's what the assessor in that model is doing, and when you bring it down to sort of street level, you know, there's going to be very wide differences in terms of what that is, because our methodology has to include the tax expense, the cap rate, you know, the loading of the cap rate, and the methodology has been very, very consistent throughout the years.

And those are the differences that I think we're playing out very publicly in the last couple of years, not our understanding that we have never changed.

This is this is if if if we have a business that has significant vacancy, that's going to be included in the decision that it is going to come out because the rental income is not there, uh, the expenses are higher, and therefore the value of the property is compromised.

If you read uh cranes will tell you this property went, it was 300 million, it was sold for a 50 million.

And that's playing out downtown a lot.

People are just giving the properties back to the bank and saying, here, there isn't any money in this.

I'm not making any money, actually, I'm losing money here.

They they you know, they have it valued here or the assessed values here, and it isn't.

And so that is reflective of the economy right now.

And um, you know, we we we gotta be cognizant of these factors when we are having these discussions, because it isn't rich versus poor.

It just is just how we value property.

The in terms of how you value property, is there a discrepancy has there historically been a discrepancy in how the Board of Review is.

Their methodology has been different, Commissioner.

Yeah.

Yeah, yeah.

How the Board of Review values uh residential properties versus how the assessor values residential properties.

Well, that's different.

I think residential is just simply uh pressure of housing booms in certain communities where value automatically increases rapidly because of of the bidding war that happens, whether it is Pilson, West Town, and then the city I am talking about.

But even in the northern suburbs where you see this upticks, and that's just movement of folks buying at the high end, maybe overpaying for properties, and now the value is sort of shut up.

Uh in our job is to bring those values to a uniform level, right?

The assessment process will will give you all of that because that is what the model is pooling.

That's not the reality, I think, but that's what it pulls.

Our job is to give you the facts in terms of how will the market value really values that property.

Okay.

Next question.

Since you, your office and the assessor's office have essentially decided on a common methodology to value commercial properties.

And I'm assuming you're you currently using this in the in the triandal triennial reassessment in the South Suburbs.

Yes.

Is that correct?

Our methodology is the same.

So when it comes down to the time to process appeals through the Board of Review, will we see commercial properties, those appeals, the chain, sort of the average change in value on appeal?

On the commercial side be comparable to the average on the residential side, given that you are using common methodology now.

Will we see will you see what exactly?

So for instance, um if if a commercial property owner appeals is successful, they get a s the the first of all the the there we can measure the success rate in terms of number of appeals for number of successful appeals over number of appeals.

That's one measure of of success.

The other is the percentage reduction in the uh the value of the property itself based on on your the method that you use to evaluate the appeal.

If you're using the same methodology, I'm wondering whether or not you would expect the average successful commercial appeal to be in the same ballpark as the average successful residential appeal in terms of percentage reduction.

Okay.

So let me just respect let me uh address a couple of things.

So just generally property is valued based upon sale price with residential for the most part.

Commercial property is valued based upon uh uh appraisal theory, which factors in income, expenses, whether the property generates is generating money, its expenses.

So the appraisal the appraisal theory applied by both was the same, the assessor and board of review.

What different what differed was the assessor refused to factor in a loaded cap rate, which included the taxes, the taxes that were paid annually by the building.

So common assessor, I'm sorry, common appraisal theory throughout the country factored in loaded cap rates, which the Board of Review has always done.

The assessor would not use loaded cap rates.

A 2024 study commissioned by the county evaluated both processes and determined that loaded cap rates was the right way to do it, the way the Board had been doing it.

Now the assessor's office has agreed to do loaded cap rates.

So it's not a it's not a value, it's a it's a valuation difference, but it's not a um it's not truly it it's just uh he was doing something different.

I can't explain that.

Let me say one other thing.

So the reason I I do have a problem with evaluating the success based upon the percentage of reduction, because we have seen properties on the same block, let's say, let's say um, you know, the same type of bungalow property, where one is increased by 50 percent and one is increased by 20 percent.

So the fact that we reduced both to the same value, you'll you'll still see different percentages and reduction because the increases were in different percentages.

So I don't think you can fairly evaluate the success based upon a percentage reduction, because the percentage reduction depends on the degree of increase, which varies widely.

Um again, Garfield Park is a perfect example.

We saw 90 to 100 percent increases on a number of properties in West Garfield Park when um they weren't all uniformly increased at the same percentage.

So you can't gauge success by the percentage of the process.

No, but uh what I am talking about is comparisons about if you if you are evaluating properties in the same way and you are using consistent methods of the same.

There's going to be less differences less than the process.

Right.

That's what I'm trying to do.

Right, it is.

So you should hopefully you should expect those gaps that you saw before to be less, to be less impact.

Yes.

So we should be on the same, almost on the same page, if you will.

That's what I'm wondering.

And I'm that's the expectation.

Right.

That's the expectation.

So it's just, you know, again, you know, a year from now, if if if we're all still here.

I'll still be here.

I will re-ask the question.

The other thing I want to remark on, though, is you know, one of the things that surprises me about the difference between residential and commercial here is the uh um the the taxes that you pay on residential can make have a huge impact on the value of your house.

And I'm thinking in in terms of I I live in Rolling Meadows.

Um Park Forest in the South Suburbs has a very they were built almost exactly the same time.

The if you walk around the neighbors, they look the same.

They have the same housing stock.

Um, but uh you it uh a house and park forest costs about two-thirds of what a house in rolling meadows does.

And but the the monthly payment that you make is basically the same because the property taxes there are so outrageous.

And I can't help but think you know, the economist and me that one of the things that is driving down these residential assessments is the level of property taxes that the these homeowners pay.

And we take that into account in commercial assessments.

We're not taking that into account in residential assessments.

And again, I'm just trying to point out some of the differences here in the in the way that we look at residential versus the way we look at commercial.

You know, a whole new jack-in-the-box type of thing, because you got tax rates, you got other issues in at that local level that we can't account for because you know the tax rates in part four is are way different than the tax rates in the city of Chicago, if it's an example.

You got you are you paying for the same house more property taxes in Park 4s than you are in Chicago.

And that's not a reflection of the border review, that's a reflection of municipality.

It's also the reflection of the balance between commercial and residential properties.

Yes, and no, I mean if you if you are in Park 4, if you got not a lot of residential industrial capacity there in your town, you are going to be paying higher tax rates.

You're gonna be paying higher property taxes.

So there's no offset.

So it just the dynamics are going to be different, but it isn't strictly commercial versus residential comparisons.

Right.

And also just one last thing about the I wanted to follow up uh a little bit about the whole process of the the timetable of you know the handoffs that happen and uh when we get property tax bills out.

I'm hoping we all we're all moving in a direction where the one of the difficulties my office has.

I my my district crosses all three of your districts at some point.

I have something like seven different townships and two city wards in my district.

Yes.

And as you open appeals, I do a lot of remote office hours because I can't reasonably expect my constituents to drive all the way up to Arlington Heights service.

So we try and schedule our remote office hours in the various townships, roughly to coincide with when you're going to open townships for appeals, because that's what we found that we get the most business, the most demand for our services.

Uh but it's really hard to do because we have to schedule those office hours months in advance so we can book the library rooms or whatever.

Um but we don't always get a whole lot of notice when you're gonna open up things for appeals.

And I'm just wondering if we're moving as we sort of nail down this whole Tyler thing, whether or not we are we can move to a timetable that's more predictable.

That's the idea on my end.

Yeah, I think um with the new assessor, we're gonna be a lot more collaborative.

We've tried to uh suggest schedules based upon the volume of appeals that we expect to receive, based upon what triennial is open.

Um it has it was a little less well received in the prior administration.

So hopefully with the new administration, we will be able to uh provide more predictability.

It also depends upon when all of the appeal, when all the property is assessed, appealed at the assessor, and then how many appeals we receive.

So it's a bit variable, but we do try to give as much notice as possible.

And I'll add that we just opened a couple of days ago for what we call as the pre-filing period.

So with the pre-filing period, even though your particular township is not open, you can file an appeal right now for your property, uh and it will be in our queue for when the township opens.

I appreciate that.

And I think we are already planning on pushing that out to our mailing list.

So thank you.

Those are all my questions.

Thank you.

Good afternoon, gentlemen.

How are you?

Good, good, good.

In good spirits.

Very good.

I this wasn't a part of my original questions, but I am curious.

I'm curious about the impact on Tyler.

What's been what's been the direct impact to the Board Review on Tyler situation?

Tyler has been challenging, first of all, we we never did like Tyler or agreed to.

But we're not on Tyler.

No, we're not.

Yeah, we're not.

So the Board is not on time to do that.

I would even say, primarily from the vendor standpoint, just not uh having timely fixes.

It has uh delayed our processes as well as others.

Um I would even say, but for some of those challenges, we we would have had on time tax bills, although there were some other challenges that occurred as well.

I understand.

I'm I'm I'm just curious because I know when I first got to the board, um, it's Tyler has been a problem because we know it's been a problem for quite a bit.

But um, what I guess what I'm seeing now and hearing more of now is now all of the trickle down cost as a result of the late tax bill, whether it's impacting municipalities or whatever.

So what has been the trickle down financial impact to your operation as a result?

Um I think more man hours.

Yeah, work man, work hours and overtime.

More man hours, more more people uh working overtime, delays and processing because of uh fixes that need to be needed to be implemented with the with the software.

So thank you, gentlemen.

That was just kind of at top of mind.

So um given the investment that you that you mentioned, or that you are asking for.

I'm sorry, I'm um I got two different sets of questions.

Uh, what specific measurable improvements will taxpayers see as a result of this investment?

And will it reduce appeal backlogs, shorten wait times, improve the accuracy or consistency of division of decisions, or modernize operations?

How will you all measure your success based on this investment one year from now?

I think all of this, I can say accuracy, it's big.

I think we're analyzing that as well.

Uh I think we're looking at patterns within those neighborhoods that I talked about.

We bring it down to that even at co neighborhood cult level, uh, as the assessor has it by.

Um, and we want to be consistent.

If your neighbor got a change in his appeal or her appeal, we want to make sure that the neighborhood reflects that, that pattern.

Uh so we want to be more accurate, definitely.

Uh by modernizing and having analytical tools, we can really pinpoint those attributes right away and and see what's working and see what's not working and explain why.

Uh was it the analyst?

Was it the system?

Was it process?

You got to answer all these questions.

At least my district, you know, I tried to get down to that level of data so that we can, you know, get better at helping the taxpayer.

So it it it does.

Every every little thing uh is margin and the margins, every little thing you any improvement, any any resource that you give to the board, it goes towards that mission, in my opinion, because we've done from when I started to now, we know exactly what's happening.

And this is the whole debate between commercial, residential, who's this, who's that.

But if we're guiding that, we can prepare for that, we can plan for the next couple of years, we can plan and talk to stakeholders about um that those economics that are happening in different neighborhoods.

We can plan for that, and then we can account for them and say, let's grow this bill more.

Um, and we know where to bill more because that's where it is needed.

And uh those decisions are real, and I think you're having that information in front of you is gonna uh make you better at making those decisions, whether it is in the city of Chicago or in the South suburb that uh that is needing your help because they got high property taxes.

Yeah, yeah, all of that matters.

Indeed.

Um the volume of appeals each year suggests that many property owners believe that their initial assessments are inaccurate.

What portion of this budget request is dedicated to reducing the number of appeals in the first place through better data, technology coordination with the assessor's office, or protective outreach?

Ultimately, how does the this investment make the property tax system more accurate and less burdensome for taxpayers?

Well, the assess the assessor, the assessors the short answer is it kind of doesn't, because the assessor determines the valuation.

We're just there to give taxpayers the opportunity to challenge it if they think it's inaccurate.

So we have we have uh upgraded our systems over the years so that it's paperless, um, it's easier for taxpayers to file, they can create accounts that uh provide them notifications of when their townships are open so they can file online in five minutes.

So we've we've implemented those types of efficiencies.

Um then and then the outreaches and communications and the work with elected officials to get the word out.

But we we um we think it's important that people have as much access to our appeal process as possible so that they can at least feel some level of comfort that it was reviewed.

The data is gonna is gonna play out in the next couple of years.

I mean, if you think about when you're facing double digit increases in property taxes, you're gonna appeal.

You're going to appeal.

I mean, if I was you, I would appeal.

I don't care what township you're in.

If you're facing that, you're like, yeah, I want to appeal, whether it's to the assessor, to the board, to PTAP.

Uh, I'm going to try to appeal because that's that's an increase that I wasn't expecting.

So hopefully, you know, that curve sort of flattens up and then, you know, times the scale comes down and say, okay, the increases are not as impactful or high in that number of appeals comes down.

So the people are more in comfort in the next year in the next tribe, that is now, it is not double digit, it is single digits or maybe just inflationary numbers.

To me, that's where I see it going.

Um, but it's gonna it's gonna play out on methodology, it's gonna play out on methodology and the assessment cycles that and the in our economic uh outcomes are having some of the municipalities and judicification, all kinds of things happening that is driving value up.

I think we will normalize it.

I am hoping that that is the case.

Okay.

Thank you for that.

So many homeowners, particularly seniors, working families and residents in historically over-assessed communities, struggle to navigate the property tax appeal process.

How will this proposed budget increase improved equitable access to the appeals process and ensure that residents without attorneys or paid tax representatives receive the same level of fairness as those with professional representation?

And I am asking that question, but I also want to commend you all on the fact that whenever I have reached out to your office to have someone come in or come to the first district to help families better navigate this appeal, you all have been available.

So I thank you for that.

Um I'm just curious to the to the question: will this uh increase help equitable access and and better, I guess just that understanding one of the things that really I find frustrating is just um for for just people who are just everyday regular people trying to realize their version of the American dream, um, constantly getting their dreams, hopes, and wishes just dashed to hell because of the red tape, the increases, the bureaucracy, and then you know, when people say there is nothing that can be done, yet you know you you know, you're you're being hit upside the head.

And it's not these increases that we have seen recently are not just small couple hundred dollars or whatever, like these are life-changing um increases that many of our neighbors are seeing in some of the most disinvested communities across Cook County.

And and so how how do you navigate that, speak kind of speak to that, and then um in what way can we even better prepare or better educate, maybe that's the part better educate uh residents of just about the whole property tax system so that they can put themselves in a better position.

So our our budget proposal does not, you know, and I like to be very frank and transparent, it doesn't include any uh the implementation of any new technology or any um you know mass marketing.

I would love to be able to mail something out to every taxpayer about the opening of the appeal process, and there have been discussions about including that opportunity by reference in the tax bills.

They should say, you know, the board should get a bit.

So I I think that I think you know the the last point that you touched upon was education and in being and informing taxpayers is what we touch upon to some extent in our budget with the overtime and the outreach.

So when we see different areas that are being reassessed, or like we saw with West Garfield Park, we're we're going to those areas where we're seeing astronomical increases and trying to make the process available to them.

Uh so that's to the extent it's in our budget, it's in the overtime references, it's in the outreach budget, uh, and and all of those are impacted by our new collective bargaining agreement.

So we you had so if you look at last year, the number of outreaches almost doubled.

And I and we reopened half the county uh to file because they'd missed the opportunity because the bills were late.

So, you know, we had doubled the efforts and we had the num double the uh number of outreaches to to make sure that everybody got treated equally.

Um so the budget really uh uh accounts for that, accounts for all the effort that the board of you is putting in to make sure that there's equity and inclusion in every community in in Cook County.

Um I think there's always room to do more.

Uh we certainly will work with you uh to keep that going.

But the trend line is positive because the number of appeals, yet the board is meeting that moment, and the success uh rate is telling you that almost 53 percent of those appeals are successful.

Uh that's that's pretty awesome based on the fact that we had to double our efforts and and number of uh outreaches to get all those folks uh to participate.

One thing I would add that the staff mentioned.

I'm sorry.

One thing I would add that the staff mentioned is that uh, you know, we have a certain postage meter allowance, and to the extent that we could um increase that in our budget, we could do mailings at least, if not all of Cook County, at least to the areas that have been reassessed so they are aware of the process.

I I like that.

I mean, I think I know this is unrelated, but when I think about the amount of money and mailings that go out during election season, I'm like, surely.

Right.

Um we can do something.

Uh one last question, um, maybe two, and I know the the chair is gonna wrap me up, and I don't want to dip back.

So, A, what is specifically being done um to help our seniors and to keep our seniors in their homes?

And since you are doing this kind of deeper dive into the communities that were significantly overassessed, what have you found and what level of analysis uh based on what you found will be able to help families?

Um well, in terms of the last question, we found a number of different areas that I think demonstrated that the increases, again, I'll use West Garfield Park as an example, were not justified, meaning one year increases of you know 90 plus percent uh was not supported by the market.

And what do I mean by that?

The properties that are we that saw those increases didn't see, wouldn't be able to sell those properties for the values that were placed on them.

Um so, you know, we we found that and we pushed the certificate of error process with the assessor to acknowledge it.

Um with respect to seniors, um, a lot of seniors um who take it take it not take advantage but utilize the senior freeze, I think get uh a really good benefit from that.

And so we try to make sure that they don't lose that benefit by having a re-evaluation when the when the freeze is probably the very best thing for them.

Um we haven't had a we don't have a targeted way of reaching out to seniors.

We just look at each individual appeal if they file, or when we when we do our outreaches and they come, we try to advise them whether it would be appropriate whether it would be prudent for them to file.

But we don't have a um a lot of the seniors start to get it.

They have some nice freezes in place, many of them that are very beneficial for them.

You know, the thing that I'm finding is difficult with the freezes, and and I'm not I'm not quite sure where the solution is, but even in my district, I I asked to send me, send me the list of the seniors in my district that are eligible.

It's like 5,000.

Right.

And then I was told there's some part of the information that they don't that the assessor's office doesn't have where they would be able to send that information directly to those seniors.

And I'm and I that I'm perplexed by that because I'm just thinking if you got all of this, and I mean this we're living in 2026.

Surely there's a way that these seniors can be notified that they are eligible to apply for their freezes, and there's an easier way to kind of like streamline that effort so that more seniors are able to apply in advance, right?

Um, so that they can get that that defined benefit.

So I guess um that's that's maybe not that's not your area, so we just gonna leave that alone because that comes out of the assessor's office.

But um, thank you because that would be helpful.

Um and lastly, are we are we talking gentrification yet?

Are we talking, are we naming that out loud yet?

When when we see communities like Garfield Park and West Garfield Park and even some of Austin, Austin kind of being sandwiched in between folks moving out of Oak Park and then moving from east of the city to the to the heart of the west side.

I said it.

And and thank you.

And like yeah, so thank you.

I appreciate us just naming the thing because it's really disrespectful when when you're talking to community and they're saying that's not what it is, and it's like no, I've I've seen this before.

And and unfortunately, I'm seeing it across the country, not just in in Chicago.

So I I pray that um in partnership with other community-based organizations, we can do something to stave that and help to to save um some of these communities.

I know a big part of of the work that uh Alderwoman Jesse Fuentes is doing to get the community kind of like designated and did a lot of work in that community to keep historic neighbors in that community and not get pushed off the land completely.

I mean, we were not able to really successfully do that in Cabrini Green, but I really do wish that um that we we leverage all of our power to really help residents in these historically um ethnic communities to be able to stay there.

Is there is real value there and being able to say there's no place like home.

Um that's my little diatribe.

Finally, I want to say um Sharon Latiker has been in this just amazing from your office.

I want you to let her know that I shouted her out.

I mean, not only is she helpful when we call, she's helpful proactively to really say, okay, this is about to open up, you need to get, you know, let me send you this information, or I'm gonna be in your district.

And so I really do appreciate that level of support because it's a lot going on.

And when you are out to the first district doing this work, I am happy to join you all of you guys are gonna be taking this deeper dive and talking to my neighborhood.

You'll be invited.

I I I will close.

I I have to go to another meeting, but when you talk about gentrification, you know, one of the things that when I was an alderman and we were dealing with the Pilson Trail, uh, which is a beautiful project, and was going to connect little village to and and Pilson.

But one of the main concerns that that community had was gentrification, because whenever you want to you, whenever you pretty something up, uh folks just come in droves and they outbid the you know the community of people in the community, and you know, it's it's something that we have to plan for and account and and you know uh make sure that those folks that are that are there don't get displaced because somebody with more money is gonna come in and you know and buy the whoever the owner is if you're renting, or it's going to you know give you a uh double the amount and somehow you're like Jesus, I can't pass this up, and you know, let me let me just take that and it that's how it starts, and next thing you know you you're you're thinning out your own community, so it it's a concern.

Yes, a deep concern because terrible there's no place where many of our residents to go.

Correct.

Like we're out of affordable housing.

Oh, thank you.

I was using my teacher voice, but they insist that I grab the mic.

All I'm saying is if we don't get housing right, we don't get anything else right.

Yeah.

We we just don't.

And so all of the good work that this county is doing and all of the good work that it plans to do, if we cannot figure out how to house our people and how to house our people affordably and to protect the housing stock that we have for the people who have been good citizens and good residents to this Cook County that we love so much, then we don't get any of the other work right.

So the work we're doing in hospitals is impacted.

The work we're doing with Narcan is impacted.

The work that we're doing in school, everything is impacted.

If we cannot keep our people housed, I'll send you my plan.

I echo that.

I just want to say uh commissioners Commissioner Steele.

Commissioner Steele was unavailable to attend, but her staff is here on our behalf.

Uh I just wanted to acknowledge that.

And then I did want to to agree with you about Sharon Latik, because she's been on my staff for the last three or four years.

Can we have her?

Yeah, no, no, not as that.

And she's phenomenal.

And so thank you for that.

Thank you.

I gotta step out.

Commissioner Shield, Commissioner Vasquez.

Yes.

Very quickly.

Uh thank you, Commissioner Stamps, for your comments on gentrification.

We share a border, and it's been felt in my district very deeply.

Um, also thank you to my fellow commissioners Anaya and Trevor for your questions around commercial properties.

I don't have additional questions for you, but I did want to say, Commissioner Cardanas, Arturo has been so helpful to our office.

And so thank you for your partnership and hosting events with us, and then also special thanks to Arturo.

And then for Commissioner Steele's office, uh Ralph and Ryan have been tremendous.

So thank you.

Thank you.

Thank you.

Thank you.

Thank you for your presentation.

We'll see you in October.

Yes.