Cook County officials warn property tax reform could hurt homeowners

By Catrina Barker | The Center Square contributor
The Center Square

(The Center Square) – Illinois lawmakers are clashing over a Cook County property tax relief plan that restricts the types of evidence the Cook County Board of Review can consider and requires online transparency.

During a subject matter hearing of the House Revenue and Finance Committee, legislators discussed a proposal limiting Cook County’s Board of Review to taxpayer-submitted evidence. The board said House Bill 1812 makes appeals less fair for homeowners.

Cook County Board of Review Commissioner George Cardenas says that HB 1812 could “significantly impact taxpayers” and hinder the board’s ability to represent them fairly.

He warns the bill would stop analysts from reviewing independent market data or verifying income beyond what the complainant submits, leaving thousands of appellants “in the dark with no recourse.”

“HB 1812 would place a new evidentiary burden on property owners, many of whom lack access to legal representation or data tools,” said Cardenas. “Those who cannot afford income studies or data platforms rely on our staff to validate market fairness on their behalf. This effectively tilts the process in favor of large property owners and professional tax agents with resources, and away from working- and middle-class homeowners who depend on accessibility and fairness.”

State Rep. Amy Elik, R-Alton, questioned the board’s process, asking if homeowners without submitted evidence still receive guidance.

“In downstate counties, we would have to submit something, but we could get help before we submit our appeal so we know, like, the comparables don’t support a reduction and you might not want to submit. I would suggest that if you do that on the front end, you’d be dealing with a lot fewer appeals,” said Elik. “Also, when you go to court, the judge doesn’t create their own evidence, they consider what’s in front of them. So for the residential taxpayer, if they’ve presented evidence, it’s the board’s job to determine whether that evidence is acceptable, with the alternative evidence being the actual assessment itself.”

Cardenas further stressed that analysts are tasked with helping homeowners who lack access to high-end tools or legal representation.

“A lot of people … don’t have access to any of this stuff. They rely on this agency to be their representative,” he said. He added that limiting evidence would undermine the board’s quasi-judicial role.

During Friday’s hearing, the Cook County Assessor’s Office voiced opposition to a separate proposal, House Bill 1818, that would allow courts to review how assessors calculate property values. The office said it supports efforts to make assessment data more transparent and accessible.

Cook County Assessor’s Office Director of Policy James Mendez told lawmakers that HB 1818 would remove key protections in the property tax system, including the requirement that property owners prove their assessments are incorrect.

“The proposal will revive extensive discovery for local officials, allow arguments over methodology, and require additional defendants to participate in proceedings,” Mendez said. “All such changes will increase costs and time expended in litigation and the burdens placed on local taxing districts. Schools, municipalities, and others could have to refund millions in property taxes to businesses while facing a Pandora’s box of future challenges.”

HB 1818 would put tax records online, show how values are calculated, and let courts review assessor methods. Supporters say it boosts transparency for taxpayers. Opponent of the bill, Scott Smith of the Cook County Assessor’s Office, emphasized the office’s commitment to transparency.

“We believe deeply in the parts of this bill that address transparency. If that were a standalone bill, you would see us as cheerleaders for this,” Smith said, noting that other elements of HB 1818 create “an untenable web of difficulties.”