The former communications director for one of the three members of the Cook County panel responsible for reviewing property tax assessments has filed suit against his ex-boss, claiming Cook County Board of Review Commissioner Samantha Steele fired him for questioning what he said was an attempt by Steele to use the Chicago Bears' tax assessment dispute to enhance her "political profile."
On July 2, Frank Calabrese filed a lawsuit in Chicago federal court taking aim at Steele and her chief deputy, Dan Balanoff. The lawsuit also names as defendant the Cook County Board of Review.
"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," said Calabrese in a statement released at the time the lawsuit was filed.
"After I raised concerns, retaliation followed swiftly."
Steele has publicly stated the lawsuit is filled with "falsehoods," but she said she would decline further comment at the advice of her legal counsel.
Steele, a Democrat, has served in the office of Cook County BOR commissioner for the county's District 2 since 2022. District 2 includes much of Chicago's North Side and northeastern Cook County, including Evanston, the North Shore and Maine, Niles and Northfield townships.
According to the complaint, Calabrese had worked in Steele's District 2 office as an assessment analyst and as Steele's communications director since December 2022.
According to the complaint, the relationship between Calabrese and Steele allegedly soured beginnining in January 2024 when Steele allegedly asked Calabrese to draft a memorandum discussing the Chicago Bears' appeal of the tax assessment for the team's proposed stadium redevelopment at the former Arlington Park.
The appeal centered on a dispute between the Bears and various taxing bodies in and around Arlington Heights over the taxable value of the currently vacant land. While the Bears had announced plans to build a new stadium and other projects on the land, potentially worth billions of dollars, the land is currently unused. The Bears had sought an assessment of no more than $70 million; the taxing districts, however, said taxes should be levied based on an assessment of $160 million.
Ultimately, the Board of Review set the assessment at $124 million.
However, while the matter was pending before the BOR, Calabrese said Steele directed him to prepare a version of the memo concerning the Bears assessment dispute and forward that communication on to the Cook County Board.
According to the complaint, Calabrese said he disagreed with that directive, claiming that it was improper to discuss the dispute with a political and legislative body like the Cook County Board while the matter was still pending before the BOR, a "quasi-judicial body."
Calabrese said such communications could open the BOR up to a lawsuit from the Bears, because it could appear BOR commissioners were "soliciting the Cook County Board ... for advice" on the Bears' high profile tax appeal.
According to the complaint, Calabrese allegedly discussed the matter with the BOR's general counsel, who allegedly directed Calabrese not to comply with Steele's request.
When Calabrese formally declined Steele's directive, Balanoff allegedly forbade Calabrese from discussing such directives from Steele with the BOR's legal advisors, according to the complaint, "because she (the general counsel) was 'working against' Steele and her 'agenda.'”
Calabrese's complaint further asserts Steele directed Calabrese to work politically against Steele's colleagues on the BOR, George Cardenas and Larry Rogers Jr. Accoridng to the complaint, Steele supported the campaigns of Larecia Tucker and Theresa Mah in the March 2024 primary elections against Rogers and Cardenas, respectively.
According to the complaint, Calabrese specifically pushed back on a memo allegedly prepared by Balanoff designed to politically harm Cardenas and Rogers. According to the complaint, both Calabrese and at least one Chicago journalist agreed the memo was "not newsworthy."
According to the complaint, Calabrese was then stripped of his public communications duties and demoted. The complaint asserts Balanoff allegedly filed false disciplinary complaints against Calabrese.
According to the complaint, Calabrese claims he was interviewed as part of an investigation being conducted by the Office of the Inspector General aimed at Balanoff.
The complaint further asserted Steele and Balanoff clashed with Calabrese over Steele's later directive in May allegedly requiring Calabrese to draft letters to lobbyists in Springfield on Steele's behalf. Calabrese allegedly told Steele and Balanoff such communications were unethical because "the lobbyists did not work on property tax issues and had nothing to do with Steele's official duties."
According to the complaint, Balanoff then demanded a list of all communications Calabrese had with people outside the District 2 office. He allegedly threatened to fire him "if he contacted (BOR) employees outside of District 2 again."
Calabrese allegedly then informed the Inspector General's office of the threat. Steele then fired Calabrese.
According to the complaint, Steele accused Calabrese of insubordination, claiming "he lied to me about his work." Steele allegedly told the BOR secretary that: "I have lost all faith in his integrity and judgment."
According to the complaint, Calabrese says he "was a dedicated employee that enjoyed the work he did, and he planned to stay with BOR for the remainder of his career."
Calabrese asserts his alleged mistreatment from Steele and Balanoff has led to him suffering "humiliation, shock, and grief, as well as emotional, reputational, and economic harm."
His lawsuit asserts Steele and Balanoff allegedly violated his First Amendment speech rights, by allegedly conspiring to prevent him from cooperating with the Inspector General's investigations and for refusing to campaign against Rogers and Cardenas, and then retaliating against him.
He further accused Steele and Balanoff of violating his rights as a "whistleblower" under Illinois law, and of allegedly violating his rights to due process by accusing him of misconduct and then firing him without giving him a chance to defend himself at a hearing.
He is seeking a court order reinstating him to his previous position with back pay, plus unspecified compensatory and punitive damages and attorney fees.
Calabrese is represented by attorney Matthew R. Custardo, of Custardo Law LLC, of Lisle.