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OPENPUBLICA · PUBLIC MEETING RECORD

Record of Proceedings

Cook County Finance Committee Hears FY2027 Budget from Board of Review on October 29, 2026

Board of Commissioners — Thursday, October 29, 2026

BodyCook County, Illinois

SessionBoard of Commissioners

DateThursday, October 29, 2026

StatusNEW · FILED

Video Record

0:00 / 53:30

Transcript — VerbatimClick a timed line to jump · ⧉ to share it

Speaker numbers apply only to this recording.

Speaker 1

0:11

The committee uh the board of committee uh commissioners will reconvene.

0:19

Commissioners uh we have the Cook County Board of Review to give their budget.

0:25

Uh let me just say I have been presiding a number of years as chair of finance.

0:31

I've never chaired a meeting where no one from the board of review, or if elected was

Speaker 2

0:37

not showing up that the we weren't informed.

Speaker 1

0:40

Uh there were three are three members of this board of the for the board of review.

0:45

And that one by MMA, disrespecting the individuals who they have sent to give the presentation.

0:52

But this board is due respect and this is their budget.

0:57

They should be here to defend it.

0:59

And with that, I'll turn it over to

Speaker 2

1:01

the

Speaker 1

1:02

representatives.

1:02

And again, they're doing their job that they were told, but we confirmed the date with the elected with the electeds.

1:10

Uh and they never advised us.

1:12

They independently did not advise us, they were not coming.

1:16

It's the first time that this has occurred.

Speaker 3

1:19

Vice Chair Lower.

1:23

Good afternoon.

Unassigned speaker

1:25

My

Speaker 3

1:25

name is William O'Shields.

1:27

I'm the Chief Deputy Commissioner.

Speaker 1

1:29

Oh.

Speaker 3

1:31

Okay.

1:31

Good afternoon.

1:33

My name is William O'Shields.

1:34

I'm the Chief Deputy Commissioner of the Cook County Board of Review.

Unassigned speaker

1:39

I

Speaker 3

1:40

like to thank Chairman Daly, Vice Chair Laurie, and the Cook County Board of Commissioners.

1:47

It's a pleasure to be with you this afternoon.

1:52

Before beginning today's presentation, I'd like to extend the regrets of the commissioners of the Cook County Board of Review, who are unfortunately unable to attend today's budget hearing due to previously scheduled commitments.

2:05

We are yes, and we have in conflicts as well.

2:14

The commissioners recognize the importance of this annual budget review process

Unassigned speaker

2:19

and

Speaker 3

2:19

appreciate the opportunity to present the board's fiscal priorities, operational needs, and accomplishments to the Cook County Board of Commissioners.

2:30

As we present our fiscal year 2027 budget, our priorities are clear.

2:37

Fulfill our statutory responsibilities.

2:41

Manage taxpayer resources responsibly, support our employees, modernize our operations, and provide the highest level of service possible.

2:53

I will now turn it over to the Secretary of the Board who will provide an overview of our budget recommendation.

Speaker 4

3:01

Good afternoon, everyone.

3:03

Chairman Daly, Vice Chair Laurie, esteemed uh commissioners, uh Liliana Scarpita, Secretary of the Board, honored to be with you again to present our uh executive budget recommendation.

3:17

Um we have provided a presentation also uh to follow along as we uh run through this

Unassigned speaker

3:24

uh

Speaker 4

3:25

very quickly here.

3:26

Uh the president's FY2027 recommendation, executive recommendation for the board of review totals approximately 26.1 million dollars uh compared with approximately 23.8 million in FY 2026.

3:40

That is an increase of approximately 2.3 million dollars.

Unassigned speaker

3:45

Uh

Speaker 4

3:45

this increase is not a uh not the result of workforce expansion or additional investments, uh, but um a a reflection of our recent investment in our workforce.

3:58

Uh we um, as we have uh mentioned to you all in the past, we are implementing our first collective bargaining agreement, and in fiscal year 2027, we are going to see that annualized um uh fiscal impact in our budget.

4:13

Uh we um have an unchanged uh FTE count uh in FY2027.

4:19

We remain flat at 177.

4:22

And we currently have uh 11 vacancies, uh seven of which are in various stages uh of recruitment.

4:30

We anticipated filling all our remaining vacancies uh in the first quarter of FY 2027 and be fully staffed to continue working through the 2026 uh tax appeal session.

Unassigned speaker

4:42

Um

Speaker 4

4:42

as mentioned, the primary drivers uh of this 2.3 million dollar increase are personnel costs.

4:49

Um have also increased uh and other fixed expenses.

4:55

Uh personnel services again account for a 95% of our budget.

Unassigned speaker

5:00

The Board of Review is people driven.

Speaker 4

5:01

Our employees review complex appeals, conduct hearings, assist taxpayers, defend assessments at PTAB, and protect the integrity of our administrative process.

5:12

Our ability to meet our statutory responsibilities depends on having qualified a qualified workforce.

5:18

And again, we thank you all for your continued uh investment.

Discussion Breakdown — Share of Meeting

Budget Equity Analysis██████████████████████████████████████38%

Tax Policy████████████████████████████████32%

Public Engagement██████████████████████████26%

Technology and Innovation██2%

Racial Equity██2%

Summary of Proceedings

Cook County Finance Committee Hears FY2027 Budget from Board of Review on October 29, 2026

The Cook County Board of Commissioners Finance Committee convened on October 29, 2026, to hear the FY2027 budget presentation from the Cook County Board of Review. The session was immediately marked by Chairman Daly's sharp rebuke of the three elected Commissioners of the Board of Review (Samantha Steele, Larry Rogers Jr., and George Cardinals) for their absence, noting they were given a second date after a scheduling conflict yet failed to attend or provide notice. Their staff, led by Chief Deputy Commissioner William O'Shields and Secretary Liliana Scarpita, presented the executive budget recommendation of $26.1 million, a $2.3 million increase from FY2026 driven primarily by the annualization of the first collective bargaining agreement.

Discussion Items

Commissioner Absence and Leadership Concern: Chairman Daly stated it was the first time in his tenure elected officials failed to attend without notice. Commissioners Lower, Dagner, and Anaya echoed the disappointment, citing a lack of respect and collaboration. Commissioner Anaya asked whether the $9,000 salary increase for commissioners would guarantee their attendance at the next hearing.
Budget Overview and Personnel Costs: The FY2027 request of $26.1 million is driven almost entirely by personnel costs, which constitute 95% of the budget. The FTE count remains flat at 177, with 11 vacancies identified. Staff highlighted a 10.7% reduction in contractual services, a roughly 50% cut in supplies and materials, and a 30% reduction in rental and leasing expenses.
Operational Scale and Technology Modernization: O'Shields reported the office processed 290,533 appeals covering 527,937 parcels in the 2025 tax year, conducted 11,120 hearings, and held 201 outreach events. The office is prioritizing technology modernization, including data analytics for workflow efficiency and user dashboards.
Property Tax Appeal Board (PTAB) Defense: Commissioner Dagner questioned the office's capacity to defend assessments at PTAB. O'Shields explained that because Illinois is a market state, PTAB weighs appraisal evidence heavily, but the Board of Review lacks resources to commission appraisals for most commercial cases. Dagner requested a cost-benefit analysis weighing appraisal costs against potential tax revenue loss from unsuccessful appeals.
Equity in Outreach and Operations: Commissioner Anaya extensively questioned the geographic disparity in appeal volumes, highlighting the 14th district's 41,629 appeals versus the 6th district's 6,687 appeals. She requested a formal plan to ensure equitable outreach in under-resourced areas. Anaya also pressed for transitioning from a joint budget to separate district budgets for greater transparency. Staff noted each district has 41 employees and cited new language access programs as steps toward equity.
Data and Logistical Support: Commissioner Scott requested operational data cut by the percentage of parcels appealed, broken down by property type, to better understand outreach effectiveness. He also raised the difficulty of scheduling events due to the lack of advanced notice for appeal windows.
Overtime Analysis: In response to Commissioner Dagner, O'Shields stated that while the office attempted to cap overtime at $800,000, the consistent burn rate suggests a $1 million allocation is appropriate given seasonal peaks and the workforce structure.

Key Outcomes

The committee received the Board of Review's FY2027 budget presentation; no formal recommendation or vote was taken before the committee recessed.
Staff committed to providing follow-up items: a geographic equity analysis for outreach, data cuts showing appeal percentages by parcel type, and a cost-benefit analysis for PTAB defense appraisals.
The committee formally registered its displeasure over the absence of the elected Board of Review commissioners.

Meeting Transcript

The committee uh the board of committee uh commissioners will reconvene. Commissioners uh we have the Cook County Board of Review to give their budget. Uh let me just say I have been presiding a number of years as chair of finance. I've never chaired a meeting where no one from the board of review, or if elected was not showing up that the we weren't informed. Uh there were three are three members of this board of the for the board of review. And that one by MMA, disrespecting the individuals who they have sent to give the presentation. But this board is due respect and this is their budget. They should be here to defend it. And with that, I'll turn it over to the representatives. And again, they're doing their job that they were told, but we confirmed the date with the elected with the electeds. Uh and they never advised us. They independently did not advise us, they were not coming. It's the first time that this has occurred. Vice Chair Lower. Good afternoon. My name is William O'Shields. I'm the Chief Deputy Commissioner. Oh. Okay. Good afternoon. My name is William O'Shields. I'm the Chief Deputy Commissioner of the Cook County Board of Review. I like to thank Chairman Daly, Vice Chair Laurie, and the Cook County Board of Commissioners. It's a pleasure to be with you this afternoon. Before beginning today's presentation, I'd like to extend the regrets of the commissioners of the Cook County Board of Review, who are unfortunately unable to attend today's budget hearing due to previously scheduled commitments. We are yes, and we have in conflicts as well. The commissioners recognize the importance of this annual budget review process and appreciate the opportunity to present the board's fiscal priorities, operational needs, and accomplishments to the Cook County Board of Commissioners. As we present our fiscal year 2027 budget, our priorities are clear. Fulfill our statutory responsibilities. Manage taxpayer resources responsibly, support our employees, modernize our operations, and provide the highest level of service possible. I will now turn it over to the Secretary of the Board who will provide an overview of our budget recommendation. Good afternoon, everyone. Chairman Daly, Vice Chair Laurie, esteemed uh commissioners, uh Liliana Scarpita, Secretary of the Board, honored to be with you again to present our uh executive budget recommendation. Um we have provided a presentation also uh to follow along as we uh run through this uh very quickly here. Uh the president's FY2027 recommendation, executive recommendation for the board of review totals approximately 26.1 million dollars uh compared with approximately 23.8 million in FY 2026. That is an increase of approximately 2.3 million dollars. Uh this increase is not a uh not the result of workforce expansion or additional investments, uh, but um a a reflection of our recent investment in our workforce. Uh we um, as we have uh mentioned to you all in the past, we are implementing our first collective bargaining agreement, and in fiscal year 2027, we are going to see that annualized um uh fiscal impact in our budget. Uh we um have an unchanged uh FTE count uh in FY2027. We remain flat at 177.

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