Cook County Board of Review Commissioner Samantha Steele was found not guilty Tuesday in her trial for driving under the influence of alcohol, concluding a legal saga months before she leaves her highly influential real estate tax post.
While the trial grabbed headlines, it’s her position at the Board of Review that has kept the commercial property industry on edge. As one of three commissioners on the county’s tax appeal agency, Steele wields immense power over Chicago real estate taxes. The board is the ultimate arbiter for property owners fighting assessments, making it a pivotal venue that determines if a development’s pro forma works or if a landlord is crushed by a ballooning tax bill.
Steele’s troubles began in November 2024 after she was alleged to have crashed into parked vehicles in Ravenswood. Police reports noted an open wine bottle in her car, and she allegedly refused field sobriety tests while reminding officers she was an elected official. Despite the fallout, she avoided conviction this week, WGN reported.
But for real estate players, Steele’s roadside controversies often took a backseat to her explosive boardroom actions.
She clashed with her colleagues, most notably during a high-stakes dispute over the tax valuation of the Chicago Bears’ potential stadium site in Arlington Heights. Breaking ranks with fellow board commissioners Larry Rogers Jr. and George Cardenas, Steele backed the now outgoing Cook County Assessor Fritz Kaegi. She argued the NFL franchise should be taxed on a substantially higher property value. This move would have meant a larger tax bill, severely impacting the site’s redevelopment prospects. Steele drew immense scorn from her colleagues, taking heat for allegedly leaking the lower valuation supported by Cardenas and Rogers.
Her tenure was also dogged by a July 2024 whistleblower lawsuit from a former employee, adding to the swirling controversies. The suit ended with a settlement including a $180,000 payment to the former employee.
The mounting drama took its toll at the ballot box. In the March 2026 primary, the real estate industry largely celebrated when Steele lost her seat to challenger Liz Nicholson.
— Sam Lounsberry
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