Elizabeth “Liz” Nicholson

Candidate Q&A

Why are you running? 

I’m running because the Board of Review plays a critical role in protecting taxpayers by ensuring property assessments are fair, accurate, and applied consistently. For most residents, property taxes are one of their largest expenses, and when assessments are wrong, the financial impact on families, seniors, and small businesses can be severe.

The Board of Review is often the last line of defense for people who believe the system hasn’t treated them fairly. That responsibility demands an office that is accessible, responsive, and ethical. Decisions must be based on facts and the law—not influence, connections, or who can afford professional representation.

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. When the Board of Review functions as intended, it provides real relief to taxpayers and builds confidence in the property tax system.

Taxpayers deserve a Board of Review that works efficiently, operates with integrity, and treats every resident with fairness and respect.

What skills or experience do you have that make you particularly suited to this position?

My experience in government uniquely prepares me for service on the Board of Review.

I’ve held senior leadership roles in state government, including serving as Deputy Director at the Illinois Department of Employment Security and Chief Operating Officer at the Department of Central Management Services. In those positions, I managed large, complex agencies responsible for administering benefits, overseeing budgets, and ensuring compliance with state and federal law. That work required careful review of records, consistent application of rules, and timely decision-making—core functions of the Board of Review.

Earlier in my career, I served as a top aide to Illinois Secretary of State Jesse White, gaining firsthand experience in how public institutions are expected to operate with integrity, transparency, and accountability. Across these roles, I worked within highly regulated environments where fairness, accuracy, and public trust were non-negotiable.

This background gives me a strong understanding of how to run an effective public office, evaluate cases on the merits, and ensure government works as it should for the people it serves.

What does this office do well, and what needs fixing?  

The Board of Review plays an essential role in protecting taxpayers, and there are parts of the office that work well. The appeals process itself exists to give property owners a meaningful check on assessments, and the staff handle a massive volume of cases each year under tight statutory deadlines. When the system functions properly, it provides real relief to homeowners, seniors, and small businesses.

That said, there are clear areas that need fixing. Many taxpayers find the process confusing and difficult to navigate, especially those without legal representation or those facing language barriers. Backlogs and delays can undermine confidence in the system, and inconsistent communication leaves residents unsure about the status of their appeals. Just as importantly, the office must continue strengthening transparency and ethical safeguards so decisions are clearly based on facts and the law, not influence or access.

The opportunity is to build on what works while modernizing operations, improving customer service and language access, and reinforcing a culture of fairness and accountability. Done right, the Board of Review can be both efficient and trusted—and that’s the standard taxpayers deserve.

What is the most pressing issue facing your constituents and how do you plan on addressing it? 

The most pressing issue facing constituents is the cost and fairness of property taxes—and for many residents, the appeals process can feel confusing, inaccessible, and stacked against them.

Property tax bills are one of the largest expenses for homeowners, seniors, and small businesses. When assessments are inaccurate, the financial impact can be significant, yet too many taxpayers struggle to navigate the Board of Review process, face long delays, or lack the resources and language access needed to effectively appeal their assessment.

I plan to address this by making the Board of Review more transparent, accessible, and efficient. That means reducing backlogs so appeals are resolved on time, expanding language access and clear communication, and ensuring every case is evaluated based on facts and the law—not who has connections or representation. I will also focus on strengthening internal processes so decisions are consistent and taxpayers understand how and why outcomes are reached.

By improving how the Board of Review serves the public, we can deliver real relief to taxpayers, restore trust in the system, and ensure everyone gets a fair chance.

Is there a major policy initiative or financial issue you will look to tackle in the next year? 

One of the most significant issues facing the Board of Review in the coming year is the upcoming unionization of Board employees, and it must be handled carefully and responsibly.

The Board of Review depends on a skilled workforce to process a high volume of appeals accurately and on time. As employees move toward unionization, my priority will be to ensure a fair and transparent process that respects workers’ rights while maintaining the Board’s ability to meet its obligations to taxpayers.

I will focus on good-faith labor relations, responsible financial planning, and clear communication to ensure collective bargaining does not disrupt services or create unnecessary delays. Any agreements must be fiscally responsible and aligned with the Board’s operational needs and budget.

Handled correctly, unionization can bring stability, clarity, and improved morale—strengthening the Board’s ability to serve the public efficiently and fairly. My goal is to manage this transition professionally while keeping the focus where it belongs: timely, consistent, and fair service for Cook County taxpayers.

If you are elected, what would the end of a successful two-year term look like for you?    

Success would be measured by meaningful, lasting improvements to how the Board of Review serves taxpayers.

By the end of the term, I would want the Board of Review to be more accessible, efficient, and trusted than it is today. That means appeals are processed on time with reduced backlogs, taxpayers clearly understand the process and decisions, and language access and customer service are strengthened so everyone has a fair chance—regardless of resources or representation.

A successful term would also mean stronger internal operations: clear procedures, consistent decision-making, and a professional, supported workforce able to do its job effectively. The office should operate with transparency and integrity, reinforcing public confidence that decisions are based on facts and the law.

Ultimately, success would look like a Board of Review that works the way it’s supposed to—delivering fair outcomes, providing real relief to taxpayers, and earning the trust of Cook County residents in every interaction.

What specific steps would you take to ensure your office is accessible and responsive?

Ensuring the Board of Review is accessible and responsive starts with meeting taxpayers where they are.

I would lead a major outreach push to make sure residents understand their rights, the appeals process, and the resources available to them. That includes working with community organizations, senior centers, libraries, and local elected officials to share clear, multilingual information before and during the appeal period. Too many people miss deadlines or give up simply because they don’t know where to start.

I would also focus on improving communication from the office itself—clearer notices, plain-language explanations of decisions, and timely updates so taxpayers aren’t left guessing about the status of their appeal. Expanding language access and customer service support would be a priority to ensure non-English speakers can fully participate.

Internally, I would emphasize responsiveness by strengthening case-tracking systems and setting clear expectations for timely review and follow-up. Accessibility isn’t just about technology—it’s about trust, clarity, and respect. By combining strong outreach with better communication and accountability, the Board of Review can be an office that truly serves all Cook County taxpayers.