In a controversy arising in part from the Chicago Bears’ property tax dispute, a former worker at the Cook County tax appeal board has filed a whistleblower lawsuit alleging that he was fired for refusing to take part in political infighting.
Frank Calabrese was an assessment analyst and director of communications for Cook County Board of Review Commissioner Samantha Steele. In his federal suit, he claims that Steele fired him after he refused her orders over the Bears’ appeal, and after he took part in an investigation of her by the Cook County Office of the Independent Inspector General.
Steele said she could not comment on specifics of litigation over a personnel matter, but flatly denied the allegations.
“It’s completely false,” she said. “There are so many falsehoods in that lawsuit, I can’t even begin to pick it apart.”
Steele said she told her staff to cooperate with the investigation and maintained she had done nothing wrong.
In January, the suit stated, Steele asked Calabrese to write a memo to the full County Board summarizing submitted appraisals relating to the Bears’ appeal of the tax valuation of the former Arlington Park racecourse.
The team bought the property in 2023 for $197 million, and Cook County Assessor Fritz Kaegi valued the site at $192 million.
Board of Review Commissioner George Cardenas said Steele prematurely released the board’s valuation of the property before it was finalized. She said Cardenas and Commissioner Larry Rogers Jr., changed their minds after reaching an agreement. Ultimately, the Board of Review valued the property at $125 million, which the Bears are appealing to the state.
Since the appeal was still pending at the time, and the Board of Review has quasi-judicial powers, Calabrese believed soliciting advice from the County Board was inappropriate, and talked to the Board of Review’s general counsel about it.
The lawsuit alleges that Steele also instructed Calabrese to campaign against Cardenas and Rogers. Calabrese maintained that every time he consulted the general counsel and human resources department about Steele’s behavior, he faced retaliation from Steele and her chief of staff, Dan Balanoff, who was also named as a defendant, along with the Board of Review.
After Calabrese was interviewed by the inspector general’s office in April, and wouldn’t disclose specifics to Steele, the suit states, he was terminated less than a month later.
“Commissioner Steele’s actions regarding the Chicago Bears’ tax appeal appeared to prioritize her own political profile and vanity over adherence to Board of Review protocols,” Calabrese said. “After I raised concerns, retaliation followed swiftly.”
The lawsuit seeks compensatory damages for lost wages and emotional distress, and to prevent the board from filling his position.
