Samantha Steele - Improving Assessment Practices in Cook County, Illinois

Every assessor knows that a healthy appeal rate hovers around 5%. It's one of those benchmarks we quietly track, a pulse check on public confidence in our valuations. So when Samantha Steele mentioned Cook County's 33% appeal rate during our recent conversation, it stopped me cold.

That's not just high—it's systemic.

The Perfect Storm of Distrust

Steele, who took office as Cook County's Second District Board of Review Commissioner last December, brings a unique perspective to this challenge. Having served as a county assessor in Indiana at age 27 (the first Democrat elected in 30 years, no less), she understands both sides of the assessment equation.

"It's almost a perfect storm, really," she explained. The county hasn't conducted a boots-on-the-ground reassessment since 1997. Their mainframe database—yes, the green screen variety—lacks basic fields for bedrooms or permit data. Every property grade and condition defaults to "average."

But the technical deficiencies only tell part of the story. The deeper issue is cultural: decades of political influence have created an entire ecosystem built around appeals. When property tax appeal firms become power brokers and board rules require business owners to hire attorneys for appeals, you've institutionalized distrust in the assessment process.

The Uniformity Challenge We All Face

The heart of Cook County's struggle resonates with assessors everywhere: maintaining uniformity when your data foundation is shaky. As Steele noted, "You can have high end closer to the lake, and then as you get farther west, you have more average homes... it's difficult whenever you have people buying up large proportions of property and then remodeling them and putting them in the same valuation model as homes that have not had even proper maintenance."

This isn't just Cook County's problem. How many of us are wrestling with neighborhoods that haven't been redrawn in decades? How many jurisdictions are trying to model gentrification with 20-year-old comparable sales groups?

The regressivity that results isn't abstract—it pushes long-time residents out of their homes. "That's where we see a lot of people being pushed out of homes because they can't afford to pay their taxes," Steele observed.

Technology as Trust-Building

What struck me most about Steele's approach isn't just her focus on modernization—it's her understanding that technology serves a deeper purpose. By bringing in a chief data scientist, implementing GIS tools, and developing automated valuation models, she's not just improving efficiency. She's building the foundation for defensible, transparent valuations.

"My goal is to get you guys the tools to be as successful as possible," she told her staff. In our profession, success means values the public can understand and trust.

The automated valuation models particularly caught my attention. In a state where taxpayers can appeal based on uniformity, AVMs become powerful allies. They don't just set values—they demonstrate consistency. They show the work. They make the black box transparent.

Breaking the Cycle

Perhaps the most telling moment came when Dan Balanoff, Steele's chief of staff, shared his observation: "There's been talk that they overinflate some of the valuation just so that the property attorneys will have something to bring down."

This is the assessment death spiral—when the process becomes so divorced from market reality that everyone assumes they need professional help to navigate it. When two-thirds of your property owners don't appeal, but one-third do it reflexively, you're not running an assessment office anymore. You're running an arbitration service.

Steele's background gives her credibility to break this cycle. "Knowledge is power," she said, reflecting on her early days dealing with political pressure. That's not just personal philosophy—it's professional strategy. The more defensible your values, the less room there is for the appeals industrial complex to thrive.

The Long Road Ahead

"It's not a four year project," Steele acknowledged. "Whenever you've had decades of valuations that have just slipped through the cracks... it'll take some time."

This honesty is refreshing. Too often, we see new officials promise quick fixes to systemic problems. Steele understands she's not just changing valuation models—she's changing office culture and community expectations built over generations.

Her commitment to staying in the assessment field stands out in an era of political musical chairs. "I've been in property assessment world since 2006... I have no plans of getting out of it."

Key Takeaways

For Assessors: Cook County's 33% appeal rate is a cautionary tale about what happens when we lose public trust. Regular reassessments, current neighborhood delineations, and transparent methodologies aren't just best practices—they're essential for preventing the appeals industrial complex from taking root.

For Leadership: Investing in technology and data infrastructure isn't optional. When your assessment system runs on 1990s technology with 1997 data, you're not just inefficient—you're undermining public confidence in government itself.

For the Profession: Steele's advice to newcomers resonates: get involved with IAAO, build networks, learn from peers. In an increasingly complex field, none of us can afford to work in isolation. The challenges Cook County faces today could be coming to your jurisdiction tomorrow.

The question isn't whether Cook County can reduce its appeal rate from 33% to something more reasonable. It's whether the rest of us can learn from their experience before we face our own perfect storms.