Cook County’s independent watchdog says Board of Review Commissioner Samantha Steele crossed a serious ethical line when she allegedly tried to talk her way out of a primary fight by offering her opponent a paid county job. The Office of the Independent Inspector General (OIIG) found that Steele offered the position if her rival would withdraw from the race, concluded she misled the public, and said she did not cooperate with the probe. Steele has denied the accusation, calling the account a mischaracterization of the conversation.
According to the Chicago Tribune, Inspector General Tirrell Paxton’s report relies on an interview with an intermediary, phone records, and a voice message. Paxton concluded Steele “misled the public” and made “blatantly false statements,” and the report recommends she retake the Board of Review’s ethics seminar. The OIIG also found Steele violated county ethics rules by declining an in-person interview with investigators.
Nicholson's Complaint And The Primary
Liz Nicholson filed a complaint in December alleging that intermediaries told her there was an employment offer on the table if she would end her campaign, according to the Chicago Sun-Times. Nicholson later secured the Democratic Party’s endorsement and defeated Steele in the March primary, effectively deciding the seat in this heavily Democratic district. WTTW noted that Nicholson is now positioned to succeed Steele on the three-member tax appeals board. The size of Nicholson’s win underscored the political cost of Steele’s mounting controversies.
Steele's Response And Background
Steele has repeatedly denied offering Nicholson a job, saying the intermediary’s version of events was a misunderstanding of what was actually discussed. Fox 32 reported Steele saying she did not make any such offer. Her time in office has been marked by other turbulence as well, including a 2024 DUI arrest from which she was acquitted in May 2026, as reported by the Daily Herald.
What The Inspector General Says It Relied On
The OIIG report states that investigators backed up Nicholson’s account with an interview from the intermediary, as well as phone records and a voicemail that lined up with the intermediary’s description of the offer, according to the Chicago Tribune. Investigators said Steele declined an in-person interview and did not respond to the office’s requests, conduct the watchdog viewed as a violation of county ethics rules. Paxton’s report recommended administrative remedies, including that Steele retake the Board of Review’s ethics seminar.
Legal And Political Implications
The inspector general’s findings stop short of seeking prosecution of an elected official but add another ethics cloud over Steele as she prepares to leave office. The report’s suggested administrative steps are likely to be weighed by county leaders and ethics officials, and they could influence how quickly Nicholson’s new office moves to reshape how the Board of Review operates.
For voters, the OIIG’s conclusions highlight ongoing questions about transparency and oversight at the powerful tax appeals body. County leaders will now decide whether to act on Paxton’s recommendations as Nicholson readies to take the seat, and the report closes out a tumultuous term that cost Steele her party’s backing and, ultimately, her position on the board.
