Lake County PTABOA member also on Cook County Board of Review, was arrested for DUI last month

Lake County Property Tax Assessment Board of Appeals member Samantha Steele, who was charged last month for driving under the influence of alcohol after crashing a car in Chicago, seemingly can serve on two taxing boards under murky state laws.

Steele, who is also a Cook County Board of Review commissioner, has served on the Lake County PTABOA since 2020, according to Lake County Assessor LaTonya Spearman, who serves as secretary and non-voting member of the PTABOA.

The board hears all property tax appeals and non-profit exemption applications in Lake County, Spearman said.

A member of the Lake County PTABOA can serve on the property tax assessment board of appeals of another county at the same time, according to Indiana law. The law does not address someone serving on property tax assessment boards in different states.

Illinois law on boards of review is murkier and does not address a member serving on multiple boards. An attorney with the Cook County Board of Review did not respond ahead of deadline to questions about serving on multiple tax boards.

The Illinois law states that no one “may serve on the board of review who is not qualified by experience and training in property appraisal and property tax administration.”

In her Cook County Board of Review biography, Steele states she is a level three assessor and appraiser with more than 15 years of experience in property valuations.

Commissioner Michael Repay, D-3rd, said the commissioners appointed Steele, though he didn’t recall “why she was initially appointed.” Repay said he didn’t see a conflict of interest in Steele serving on two taxing boards.

“Nobody has ever brought that up as an issue. On its face, it doesn’t seem like something that would be a conflict,” Repay said.

Repay and Spearman declined to comment on Steele’s DUI charge. Lake County PTABOA members did not respond to requests for comment.

To be a member of the Lake County PTABOA, the person appointed needs to be at least 18 years old and be “knowledgeable in the valuation of property,” according to Indiana law.

The Lake County PTABOA consists of five members, not counting the assessor, and each member is appointed to a one-year term. The county commissioners appoint three members and the county council appoints two members, according to Indiana law.

At least one person appointed by the council and commissioners has to be a certified level two or level three assessor-appraiser, according to the law. But the law also allows for the commissioners or the council to waive the assessor-appraiser requirement.

No more than three PTABOA members can be of the same political party and at least three members have to live in the county they serve, according to Indiana law.

But if the commissioners aren’t able to find someone interested in the PTABOA who lives in the county, is a certified level two or level three Indiana assessor-appraiser, or is willing to serve on the PTABOA, then the person doesn’t need to live in the county, according to Indiana law.

Steele is one of three members of the Cook County Board of Review, which adjudicates property tax appeals. She was elected to her position in 2022 and represents Cook County’s north side, according to the Chicago Tribune.

Since her election, the Chicago Tribune reported Steele has butted heads with the other two board members and she’s been sued by a former employee, Frank Calabrese. In the lawsuit, Calabrese alleged he was fired for refusing to release certain information related to the Chicago Bears stadium in Arlington Heights.

Steele was arrested on a DUI charge before 9 p.m. on Nov 10 near Ashland and Winnemac avenues in Chicago. During her arrest, she repeatedly told police officers she was an elected official, made crude comments about one of the arresting officers and refused to cooperate with officer requests, public records released to the Chicago Tribune show.

Steele remotely attended a County Board of Review meeting Monday, the first since her arrest, “due to illness,” the Chicago Tribune reported. Steele did not address the incident during the meeting.

The Chicago Tribune contributed.

akukulka@post-trib.com