The race for a seat on the Cook County Board of Review is drawing increased attention following controversy surrounding incumbent Commissioner Samantha Steele and a challenge from Democratic candidate Liz Nicholson, who says she entered the race after concerns about ethics and accountability at the office.
Nicholson announced her candidacy shortly after Steele’s arrest in November 2024 following an incident in which Steele allegedly crashed into multiple vehicles and was taken into custody on suspicion of driving under the influence. Body camera footage from the arrest circulated widely online and showed Steele identifying herself as an elected official during the encounter with police. Steele later disputed the allegations and suggested that elements of the incident had been misrepresented, at one point claiming the footage had been manipulated or taken out of context.
The case remains pending in court, but Nicholson said the incident raised broader concerns about leadership and public trust.
“Everyone makes mistakes, but the refusal to take responsibility is what troubled me,” Nicholson said. “Taxpayers deserve accountability from elected officials.”
The controversy surrounding the arrest is not the only issue drawing scrutiny to Steele’s tenure. Nicholson pointed to a separate lawsuit involving a wrongful termination claim that resulted in a financial settlement costing Cook County taxpayers roughly $180,000.
Nicholson also alleges that Steele attempted to persuade her to drop out of the race by offering her a position in Steele’s office if she ended her campaign. According to Nicholson, the alleged offer included a salary exceeding $120,000 and health insurance benefits. Nicholson said she reported the incident to the appropriate oversight authorities and that the matter is currently under investigation.
Steele has not publicly responded in detail to the bribery allegation.
Nicholson said she was particularly troubled by the suggestion of a job offer tied to her husband’s medical circumstances. Her husband, a former NFL player, has been diagnosed with dementia related to chronic traumatic encephalopathy, a degenerative brain condition linked to repeated head injuries.
Nicholson said the situation reinforced her decision to remain in the race and focus on reforming the Board of Review.
The Cook County Board of Review is responsible for hearing appeals from property owners who believe their real estate assessments are inaccurate or unfair. The three-member board serves as the final step in the property tax appeals process before cases move into the court system.
Nicholson said one of the largest challenges facing the board is a lack of coordination between the Board of Review and the Cook County Assessor’s Office, which initially determines property valuations used to calculate tax bills.
According to Nicholson, the two offices currently rely on different data sets when determining assessments and appeals, which she argues contributes to confusion and inconsistent outcomes for property owners.
“Right now you have two different sets of data being used,” Nicholson said. “That creates problems from the very beginning.”
She said one of her first priorities would be introducing a policy requiring the two offices to collaborate more closely and rely on consistent data when determining property values.
Property taxes in Cook County have become a major issue for residents in recent years as housing values have risen and commercial real estate has struggled with declining occupancy. Some homeowners have reported steep increases in their property tax bills, while critics have argued that changes in how commercial properties are assessed have shifted a larger share of the tax burden onto residential properties.
Nicholson said improving coordination between the assessor and the Board of Review could help reduce disputes and restore public confidence in the system.
She also acknowledged that broader structural problems exist in the property tax system, including disagreements between officials about how assessments should be calculated and who is responsible when errors occur.
“There is a lot of finger-pointing happening right now,” Nicholson said.
She argued that greater transparency and cooperation between agencies would help address frustrations among residents who feel overwhelmed by rising property taxes and confusing appeals procedures.
The race has also drawn attention because Nicholson brings extensive experience in Illinois politics. She previously worked as a political and fundraising adviser in the Illinois State Senate, helping coordinate campaigns and legislative initiatives during a period when Democrats consolidated majorities in the state legislature.
Nicholson said that experience could help her navigate the political and bureaucratic challenges involved in reforming the Board of Review.
“I’ve spent years working with different groups and competing interests,” she said. “That experience will help when it comes to bringing people together to fix these problems.”
If elected, Nicholson said her primary goal would be restoring trust in the office and improving the fairness and transparency of the property tax appeals process.
“This office exists to protect taxpayers,” she said. “We need to make sure it’s actually doing that.”