What to know about the March 17 primary for the Cook County Board of Review

What does the Cook County Board of Review do?

The Board of Review holds huge power; it decides on appeals of property tax assessments across the county, which includes about 2 million parcels. 

The Board of Review commissioners can effectively cut tax bills for individual homeowners, and in 2024, the agency effectively ruled on the taxes that the Chicago Bears should have to pay for Arlington Park, where the football team has hoped to build a new stadium.

The board also has played a role in the dispute over the tax bill for President Donald Trump’s downtown Chicago skyscraper.

Why is Cook County Board of Review commissioner a powerful position?

There are just three commissioners on the Board of Review, each representing part of the county. A majority can decide whether to change the initial valuation set by the county assessor. 

The current assessor, Fritz Kaegi, recently criticized the Board of Review, alleging that the commissioners have favored business interests over homeowners, who’ve been hit with rising tax bills. But the Board of Review has fired back at Kaegi.

All three commissioners are Democrats. But two of them, Larry Rogers and George Cardenas, often have clashed with the third member of the panel, Samantha Steele.

Who are the incumbents, George Cardenas and Samantha Steele?

Cardenas is a former Chicago City Council member and one of two commissioners up for re-election this year. Cardenas has the support of the county’s Democratic organization.

Steele is seeking a second term after a tumultuous first four years on the Board of Review. She is a former assessor in Tippecanoe County, Indiana, who was arrested and charged with drunk driving on the North Side of Chicago in 2024. The case is pending.

The county paid a $180,000 settlement last year to a former Steele aide who sued in federal court, alleging he faced retaliation as a whistleblower.

Who are their challengers, Juanita Irizarry and Liz Nicholson?

Irizarry, who is vying to unseat Cardenas, is a longtime activist in the Puerto Rican neighborhoods of Chicago. She is best known for successfully leading environmentalist opposition to plans to build a Lucas Museum of Narrative Art on the lakefront as the head of the Friends of the Parks group.

Liz Nicholson, Steele’s challenger, was a longtime campaign operative for Illinois Democrats. She was a top adviser for three decades to former state Senate President John Cullerton.

Irizary and Nicholson are enjoying heavy support from many elected officials, including members of Congress.