Commissioner Samantha Steele Strengthens Fairness and Accessibility for All Who Pay Property Taxes to Cook County

Commissioner Samantha Steele
Commissioner Samantha Steele

Commissioner Samantha Steele Strengthens Fairness and Accessibility for All Who Pay Property Taxes to Cook County 

CHICAGO, IL – Cook County’s 2nd District residents continue to benefit from the leadership of Cook County Board of Review Commissioner Samantha Steele, who has served on the Board since 2022. With 20 years of experience in property valuations and a deep commitment to public service, Steele continually works to ensure that taxpayers have a fair, transparent, and accessible property tax appeals process.

The Cook County Board of Review is an independent, three-member elected body that serves as the final county-level authority on property assessments. Unlike the Cook County Assessor’s Office, which determines property values using mass appraisal techniques, the Board of Review conducts individualized assessments and has the authority to adjust valuations if an appeal demonstrates an inequitable or inaccurate assessment.

“Our goal is to ensure that every taxpayer has access to an efficient and accessible appeals process and additionally, has the answer to the question, why?”, Steele said. “We, in District 2, utilize advanced valuation tools and carefully analyze market trends and comparable properties. By combining cutting-edge technology with expert analysis, we provide a transparent, data-driven review process that guarantees fair and equitable outcomes and answers.

A certified Level III Assessor/Appraiser, Steele also holds one of the highest designations available as an Assessment Administration Specialist (AAS) from the International Association of Assessing Officers (IAAO). She has served on the IAAO Professional Development Committee, helping to shape best practices in property assessments and appeals. Her extensive background includes experience as a licensed real estate broker and fee appraiser, as well as leadership roles in both public and private assessment sectors.

Unique to Steele’s leadership of District 2, she prioritizes education with her team to better serve Cook County taxpayers, and to raise the level of expertise within the Board of Review. In 2024, 13 District 2 staff members earned their Certified Illinois Assessing Officer (CIAO) designations, bringing the total to 19. These credentials enhance the Board’s ability to provide informed, equitable, and efficient reviews of taxpayer appeals.

“A well-trained team and advanced analytical tools are key to providing the highest level of service to Cook County residents,” Steele said. “By investing in professional development and leveraging data-driven technology, we ensure that our decisions are fair, consistent, and rooted in best practices. I’m incredibly proud of our staff for their commitment to provide excellent service to taxpayers.”

Cook County follows a triennial reassessment cycle, with Chicago properties reassessed in 2024, north suburban properties reassessed in 2025 (currently underway), and south and west suburban properties scheduled for reassessment in 2026. Appeals play a critical role in reassessment years, ensuring that property values reflect current market conditions.

Before joining the Board of Review, Steele previously served as a County Assessor in the state of Indiana, where she made history as the first Democrat elected county-wide in more than 30 years. She introduced innovative valuation models to reduce appeal backlogs and developed procedures for assessing contaminated properties. She also served as Director of Commercial Valuations for the Cook County Assessor’s Office, where she was responsible for setting valuation standards and assessment protocols.

Steele remains committed to ensuring every taxpayer has the access, tools and knowledge to navigate the property tax system with confidence. Through the expansion of District 2’s assessment education, to providing hands-on outreach efforts for residents within Districts 2’s municipalities, to providing property tax workshops for small businesses, she is building a more transparent and accessible system that empowers all who live in Cook County to make informed decisions about their property assessments.

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