Cook County officials warn property tax reform could hurt homeowners
[October 15, 2025]
By Catrina Barker | The Center Square contributor
(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."
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A Legacy Real Estate sign stands in the yard of a house listed for
sale. Photo: Alan Wooten / The Center Square

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.”
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