Politics
Cardenas Leads Irizarry and Nicholson Bests Steele in Cook County Board of Review Races
From left: District 1 candidates George A. Cardenas and Juanita Irizarry. District 2 candidates Samantha Steele and Elizabeth “Liz” Nicholson. (Provided)
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One incumbent of a Cook County agency responsible for deciding taxpayers’ property assessment appeals appears headed for defeat as another is hanging on, according to unofficial vote totals.
The Cook County Board of Review is a three-member board of commissioners, elected from three geographical districts, that hears and decides taxpayer complaints on the assessed value or exempt status of property in the county. The Board of Review serves as a quasi-judicial agency independent of the Cook County assessor.
Incumbent Commissioner George Cardenas is leading with about 52.6% of the vote to challenger Juanita Irizarry with 47.4% in the District 1 race, with more than 95% of the vote counted.
In District 2, Elizabeth “Liz” Nicholson with 61.3% of the vote was handily ahead of incumbent Samantha Steele, according to unofficial totals.
“Tonight, the voters of the 2nd District voted for integrity and experienced leadership at the Board of Review,” Nicholson wrote in a Tuesday night social media post. “I have spent my career as a public servant — and with the voters’ support in November — I will work tirelessly for the residents of Cook County.”
All candidates running in Board of Review races this year are Democrats, meaning winners will be unopposed in November’s general election.
The races come as the Cook County Treasurer’s Office found in a report late last year that declining values for downtown commercial properties are shifting the tax burden onto homeowners, disproportionately impacting homeowners on the South and West sides.
Cook County Assessor Fritz Kaegi and Board of Review commissioners have tried to shift blame on whose office is responsible amid competitive primary races. Kaegi, who also ran for reelection, has argued the board sides more with commercial property owners in its appeals process.
Board members have described Kaegi’s characterization as an oversimplified and misleading. Kaegi lost his reelection bid.
District 1
Incumbent Cardenas is facing challenger Irizarry in the District 1 race, which covers parts of the Southwest Side, Northwest Side, western suburbs and northwest suburbs.
Prior to his election as a commissioner, Cardenas served as an alderperson in Chicago for nearly two decades. Cardenas is endorsed by the Cook County Democratic Party.
“I am running to close participation gaps, implement data-driven reforms, and ensure the Board remains independent, transparent, and accountable to everyday taxpayers, not special interests,” Cardenas said in WTTW News’ Voter Guide.
Irizarry previously served as executive director of Friends of the Parks. Irizarry successfully led the fight against the George Lucas Museum being built along the Chicago lakefront. Irizarry’s challenge is backed by Kaegi, according to news reports.
“I want to protect seniors, homeowners, and renters from unfair tax increases by explaining assessments and addressing systemic bias that has long overcharged communities of color, and support families navigating the appeals process through community workshops,” Irizarry said in WTTW News’ Voter Guide.
District 2
Incumbent Steele is facing challenger Nicholson in the District 2 race, which covers parts of the North Side, Northwest Side, northern suburbs and northwest suburbs.
Steele was arrested and charged with driving under the influence of alcohol following a car crash in 2024 in Chicago. Police body camera footage of her arrest shows Steele telling police, “I’m an elected official.” The case is pending, as Steele fights the charge.
Separately, Cook County last year approved a $180,000 settlement in a federal whistleblower case against Steele filed by a former employee, WBEZ reported.
Steele’s career in public service began in Indiana, where she was elected assessor of Tippecanoe County, according to a biography on the Board of Review’s website.
Nicholson, looking to unseat Steele, is a seasoned campaign adviser for Democrats in Illinois and is endorsed by the Cook County Democratic Party. Nicholson’s campaign website says she also received endorsements from other current Board of Review commissioners Cardenas and Larry Rogers, who represents District 3.
“I’m running to strengthen the Board’s core mission by improving transparency, reducing backlogs, expanding language access, and ensuring every appeal is reviewed thoroughly and resolved on time,” Nicholson said in WTTW News’ Voter Guide.
In December, Nicholson alleged Steele tried to get her to drop out of the race in exchange for a job, according to news reports. In an interview with FOX32 Chicago, Steele denied the allegation and said it was a distraction, arguing that Nicholson is not qualified for the position.
Contact Eunice Alpasan: [email protected]