Commissioner Samantha Steele

You may have seen information about your township opening for property tax appeals with the Cook County Assessor's Office (CCAO).

The Board of Review (BOR) will open its 2026 appeal session later this summer. You do not need to appeal at the CCAO level in order to file a BOR appeal.

District 2 contains some North Townships and some City of Chicago Townships, and was not reassessed this year. However, you may still appeal. Make sure to follow us for updates about your township's opening and closing dates.

Happy Pride Month! 🏳️‍🌈

I was honored to be the first LGBTQ woman to serve as Chairperson of the Cook County Board of Review.

My commitment to LGBTQ housing equity remains at the forefront of my work, and I will continue advocating for a fair and accessible property tax system while engaging with communities across District 2.

Next month, my team and I will be attending Elevate’s National Homeownership Month Lunch on June 24, 2026, from 12:30–3:30 p.m.

Whether you’re a homeowner, first-time buyer, investor, or small business owner, this free event is packed with resources on property tax assistance, energy upgrades, cost savings, and wealth-building opportunities! Make sure to register using the QR code.

The Cook County Board of Review will be closed Monday, May 25, in observance of Memorial Day.

We are grateful to all who served our country and remember those who lost their lives in military service. Today, we reflect on the sacrifices made by service members and their families.

Since taking office in 2022, I’ve remained committed to ensuring fair wages, strong benefits, and workplace stability for Board of Review staff. I have long advocated to unionize our employees to strengthen protections and ensure fair representation.

Today, my colleagues and I ratified the Collective Bargaining Agreement (CBA) with AFSCME Council 31, Local 3696, advancing workplace conditions and job security for our staff.

Thank you to our union leadership, employees, and Cook County partners for their collaboration in reaching this agreement!

Last night, my team and I had the opportunity to speak at the opening of Wintrust’s new River North location and educate attendees about the property tax system. From homeowners to business owners and bankers, it was great to connect with so many people and help them better understand the commercial and residential appeal process.

Thank you to Wintrust for having us and for creating space for these important conversations and community education opportunities.

May is Jewish American Heritage Month (JAHM)!

JAHM has been recognized on a federal level since 2006, when the month was dedicated to commemorate the arrival of Brazilian Jewish refugees to "New Amsterdam," or modern day Manhattan, New York (WorldJewishCongress.org).

Chicago's Maxwell Street Market (pictured) was established by Eastern European Jewish immigrants in the late 1800s (Chicago.gov). Today, a large Jewish population resides in Northwest Cook County, including much of District 2.

In Cook County, residential property and vacant land are assessed at 10% of their market value, and commercial property is assessed at 25% of its market value.

But what is regarded as more valuable — the property itself, or the land it sits on?

Although the assessed value of each is calculated separately, one tax rate is applied.

A split-rate tax is an approach aimed at incentivizing development by shifting more of the tax burden to land.