CHICAGO, IL — Americans for Prosperity–Illinois (AFP‑IL) today announced it has filed an ethics complaint calling for an investigation into Community Consolidated School District 15, Superintendent Dr. Laurie Heinz, and associated parties over misuse of public resources in connection with the district’s $93 million school bond referendum approved in November 2022. 

AFP-IL’s ethics complaint calls on state and local authorities to investigate whether district actions complied with legal requirements governing referendum-related communications and activities. 

AFP‑IL Deputy State Director Brian Costin issued the following statement: 

“Illinois taxpayers deserve transparency, accountability, and fair elections, especially when it comes to government activity tied to a tax-hike referendum. Based on recently revealed information, AFP-IL urges the appropriate ethics, election, and law enforcement authorities to launch a full investigation into District 15’s November 2022 referendum. 

“Illinois law is clear: taxpayer resources may be used to provide voters with neutral, factual information. They may not be used to campaign for a political outcome. District 15’s referendum effort raises serious concerns that the district crossed that line by using public resources to influence voters rather than simply inform them. 

“AFP-IL calls on lawmakers, state and local authorities, relevant ethics officials, and law enforcement to investigate these actions, determine whether taxpayer-funded electioneering or official misconduct occurred, and enact strong safeguards to prevent public officials from using government power and public money to tilt future elections.” 

Co-complainant and CCUSD 15 Resident Justin Hegy issued the following statement: 

“Using taxpayer dollars to fund a campaign designed to raise even more taxes is unethical on its face — yet CCSD 15 poured public resources into high-powered consultants, glossy promotional videos, mailers, community meetings, and even branded “Moving 15 Forward” apparel as part of its push for a $93 million bond referendum to fund half of a proposed $186 million district improvement plan in 2022. 

“It was a full‑scale advocacy campaign, and now the Superintendent herself has acknowledged exactly that. The problem is, it’s not just unethical – it’s most likely illegal.” 

BACKGROUND: 

The complaint raises concerns that public funds, staff time, and district resources may have been used to advocate for the passage of a ballot measure. Specifically, the complaint cites a taxpayer-funded public opinion survey, voter-facing mailers, and coordinated communications efforts of the “Moving 15 Forward” campaign.  

Publicly available “Moving 15 Forward” materials and a testimonial suggest that a district-paid consulting firm played a “critical role” in helping the district “pass a successful referendum measure” and guided a “pre-referendum campaign.” 

The complaint outlines numerous potential violations of Illinois law, including prohibitions on the use of public funds for political advocacy, restrictions on political activity by public employees, and statutes governing official misconduct.  

The filing also calls for the disclosure of contracts, invoices, communications materials, and other records related to the referendum effort, as well as potential referrals to appropriate enforcement authorities if violations are found. 

The complaint has been submitted to the District 15 Board of Education, relevant ethics authorities, and state and local enforcement agencies for review. 

CHICAGO, IL — Americans for Prosperity–Illinois (AFP-IL) today announced it has filed an ethics complaint and Freedom of Information Act (FOIA) request calling for an investigation into Township High School District 214, Superintendent Dr. Scott Rowe, EO Sullivan Consulting, and associated parties over the alleged use of taxpayer resources to conduct referendum-related polling and voter surveying. 

The complaint alleges that the District continued taxpayer-funded polling activity even after receiving a May 19, 2026, cease-and-desist letter warning that such conduct could violate Illinois law. 

According to the complaint, District 214’s June 25, 2026, Board of Education meeting included a “Phase 3 Community Engagement Report” presentation from EO Sullivan Consulting detailing the results of a second public phone survey conducted May 6–13, 2026, with 605 completed responses. The presentation reportedly displayed voter support and opposition levels for three referendum funding options — ranging from $300 million to $458 million, with associated annual tax increases of $190 to $285 on a $396,500 home — along with the percentage of respondents preferring “No Additional Funding.” 

AFP-IL Deputy State Director Brian Costin issued the following statement: 

“Illinois taxpayers deserve transparency, accountability, and fair elections, especially when public dollars are being used to test the political viability of a tax-hike referendum. District 214 was put on written notice in May that taxpayer-funded referendum polling raises serious legal concerns — and yet the District went ahead and publicly presented the results of another phone survey testing voter support, opposition, and tax tolerance for a potential bond measure. 

“Illinois law is clear: public resources may be used to give voters neutral, factual information. They may not be used to poll, survey, or strategize about passing a referendum. District 214’s own consultant reportedly recommended lowering the funding levels after earlier polling showed the top option wouldn’t work politically — that isn’t neutral facilities planning, that’s campaign strategy paid for with taxpayer money. 

“AFP-IL calls on the Attorney General, the Cook County State’s Attorney, and District 214’s own ethics officials to investigate whether taxpayer-funded electioneering or official misconduct occurred, and to ensure strong safeguards are put in place to stop public officials from using government resources to tilt future elections.” 

In addition to Costin, co-complainants include District 214 residents Laurie Cacault, Lauren Thomas, and Amy Osterman. 

BACKGROUND: 

The complaint raises concerns that public funds, staff time, and District resources may have been used to plan, conduct, analyze, and act upon polling and survey activity designed to measure and increase public support for a potential referendum, in possible violation of the Illinois Election Code (10 ILCS 5/9-25.1) and the State Officials and Employees Ethics Act (5 ILCS 430/5-15). 

The complaint outlines eight potential counts, including prohibited political activity through public opinion polling, surveying voters to determine probable referendum outcomes, use of public funds to shape a referendum campaign, continued use of polling data after the cease-and-desist notice, misappropriation of public resources, and official misconduct. 

The filing also includes a broad FOIA request seeking contracts, invoices, survey instruments, call scripts, crosstabs, communications with EO Sullivan Consulting, Board materials, and other records related to the District’s referendum-related community engagement efforts, along with a demand that all related records be preserved. 

View the full complaint HERE.

SPRINGFIELD, IL — Americans for Prosperity–Illinois (AFP-IL) today welcomed the Illinois General Assembly’s passage of HB 5524, legislation aimed at improving transparency in energy utility costs for consumers across the state. 

AFP-IL emphasized that greater transparency is a critical step toward helping families and businesses better understand — and ultimately push back against — rising energy costs. 

AFP-IL appreciates Rep. Severin and Sen. Bryant for shepherding this legislation through the General Assembly. 

AFP-IL Deputy State Director Brian Costin issued the following statement: 

“Illinois families and small businesses deserve clear, honest information about what they’re paying for energy and why those costs continue to rise. HB 5524 improves transparency and gives consumers the tools they need to make more informed decisions. 

“For too long, complicated billing structures and hidden cost drivers have made it difficult for ratepayers to fully understand their energy bills. Increasing transparency is an important first step toward accountability. 

“That said, transparency alone won’t solve Illinois’ energy affordability challenges. Lawmakers must build on this progress by addressing the policies and mandates that are driving costs higher in the first place. 

“AFP-Illinois will continue working with policymakers to advance solutions that promote competition, reliability, and affordability — and ensure Illinois families are no longer left footing the bill for costly energy policies.” 

AFP-IL noted that while HB 5524 represents meaningful progress, additional reforms will be necessary to rein in rising energy costs and create a more competitive, consumer-focused energy market in Illinois. 

SPRINGFIELD, IL — Americans for Prosperity–Illinois (AFP-IL) today responded to the Illinois General Assembly’s failure to pass megaproject legislation before the end of session, highlighting the defeat of harmful provisions that would have put property taxpayers at risk.  

The General Assembly did not rush through a late-night stadium deal that was not fully vetted and carried significant risk for taxpayers. But more work remains to be done to provide tax certainty to Illinoisians. 

AFP-IL Deputy State Director Brian Costin issued the following statement: 

“While AFP-Illinois is encouraged that the most dangerous provisions in this megaproject proposal (HB 910) — which would have exposed property taxpayers to significant financial risk — ultimately failed to advance, lawmakers have more work to do to provide certainty for taxpayers. 

“The last-minute replacement Municipal Stadium Authority bill, HB 958, was narrower than the megaproject bill, but if it had passed, it still could have exposed Cook County taxpayers to billions of dollars in long-term risk. 

“AFP-IL appreciates the work of legislative leaders in both chambers who engaged seriously on this issue and worked to incorporate AFP-backed language that would have delivered real protections, including potential property tax relief and long-term tax certainty for communities like Arlington Heights. That effort showed there is a better path forward — one that puts taxpayers first. 

“AFP-Illinois has been proud to serve as a voice for taxpayers throughout this debate — not just opposing bad policy, but offering real, workable solutions that protect families and promote responsible growth. Moving forward, lawmakers should build on that work by advancing policies that deliver lasting tax certainty and relief for all Illinoisans — not just in isolated projects, but across the board.” 

AFP-IL reiterated its commitment to working with policymakers to advance fiscally responsible reforms that protect taxpayers, promote transparency, and strengthen Illinois’ long-term economic outlook. 

SPRINGFIELD, IL — In a press conference this morning, Illinois House GOP members Ugaste, Keicher, La Ha, and Sanalitro rolled out a package of bills to prioritize property tax relief for everyday Illinoisans. While the megaproject proposal before the legislature focuses on securing special tax exemptions for millionaire and billionaire developers, House Republicans are focusing on property tax relief for all Illinoisans.

Americans for Prosperity-Illinois (AFP-IL) State Director Jason Heffley issued the following statement:

“Illinois is tied for the highest property taxes in the nation, prompting Illinoisans to flee the state for lower-tax states. Instead of focusing on legislation that only provides special tax relief for wealthy developers, the General Assembly should prioritize bills that address the property tax burden facing everyday Illinoisans.

“AFP applauds House GOP leadership for prioritizing affordability for all property taxpayers.   We hope any final version of the megaproject bill includes specific protections for property taxpayers that ensure no property taxes can be shifted to regular Illinoisans (phantom EAV language) and provides meaningful property tax relief for families across the entire state.”

Other solutions, like statewide property tax caps, would provide certainty for all Illinois property taxpayers. Some of the ideas shared this morning to provide statewide property tax reform include:

• HB 9 – Increases state education funding with corresponding dollar-for-dollar relief to property taxpayers. Estimated $2.8B in first-year relief, and $82.4B over 21 years.
• HB 5611, HB 5612 – A state-funded grant program starting in 2030 to provide property tax relief for Illinois school districts. Under these bills, districts receive state grants in exchange for limiting their local property tax extensions.
• HB 2543 – Taxpayer Empowerment Act, allows taxpayers to initiate property tax relief referendums by reducing levies up to 10%.
• HB 1024 – Requires tax referenda to include automatic sunset dates. This adds transparency, forces periodic accountability, and prevents temporary taxes from becoming permanent without public approval.
• HB 5550 – Truth in Taxation strengthens public notice and participation requirements for annual tax increases, giving taxpayers a clearer voice before rates go up. In Kansas, after adoption, 62% of local governments keep levies flat.

CHICAGO, IL — Americans for Prosperity-Illinois (AFP-IL) has been a fierce advocate for Illinois taxpayers, and today, Deputy State Director Brian Costin penned an opinion piece in Crain’s Chicago Business warning of the pitfalls of the megaproject bill facing the state legislature.

In the piece, Costin asserts, “Illinois does not need a separate property tax code for the powerful. It needs uniformity, transparency, and equal treatment under the law.”

In Case You Missed It…

Opinion: The megaproject bill is bad for homeowners and small biz | Crain’s Chicago Business

Illinois families already face the nation’s highest property taxes. Yet lawmakers are pushing a “megaproject” scheme to freeze property tax assessments for select billion-dollar developments at pre-construction levels, while shifting the massive revenue shortfall and long-term risk onto surrounding homeowners and small businesses.

Megaproject supporters call it “property tax certainty,” but the real question is: certainty for who?

Not for the average homeowner or small business.

For several years, Gov. Pritzker’s administration has advanced the megaproject tax framework built around negotiated “Payment in Lieu of Taxes” agreements that allow major developments to secure long-term, fixed property tax terms.

Under the proposal, HB 910 and a handful of other similar bills, qualifying developments exceeding $100 million in investment could receive a “Mega Project Assessment Freeze” at pre-construction land value for up to 45 years. In Arlington Heights, for a project anchored by a new stadium for the Chicago Bears, that would mean taxing roughly $200 million in land value rather than the projected $5 billion in buildout.

At the same time, the bill requires local governments to use the project’s full, unfrozen fair cash value when calculating levy limits and bonding capacity, allowing them to raise more revenue and take on more debt as if the property were fully taxable. In practice, that means treating the project like a $5 billion asset for taxing and borrowing purposes, while the developer pays no taxes on new construction and is taxed on only about 4% of the total value.

State and local officials aren’t talking about the real risks baked into this legislation. Here’s the truth: the so-called “property tax certainty” for megadevelopers is created by shifting both the tax burden and the financial risk onto surrounding homeowners and small businesses dollar-for-dollar. In a state that already has the highest property taxes in the country, that shift could be catastrophic for surrounding communities.

How big is the risk for taxpayers?

Using an estimated 7% effective commercial property tax rate, a $5 billion development would generate roughly $350 million in annual property taxes. If the assessment is frozen at $200 million, the developer’s bill drops to about $14 million per year. That leaves a gap of approximately $336 million annually.

Because local governments can count the full fair cash value for levy and bonding limits while the developer pays taxes on the frozen amount, that $336 million represents real exposure and risk. It creates the capacity to shift a massive share of the tax burden onto homeowners and businesses outside the megaproject district each year.

Consider Community Consolidated School District 15 in Palatine. The district’s Equalized Assessed Value is roughly $4.4 billion. Add a $5 billion megaproject and EAV could rise close to 90 percent just from new construction alone, expanding levy and bond limits even though the development remains under a freeze.

A $330,000 home that now pays about $3,700 each year to District 15, within a total property tax bill exceeding $10,000, could see that portion double as the levy expands under this structure. That means roughly another $3,700 annually for the same homeowner, before accounting for potential increases from the high school district, municipality, township, special-purpose districts, and the county.

History offers a cautionary example. In Harvey, Illinois, effective residential tax rates have ranged from 4 to 5 percent of market value, while commercial properties have faced rates approaching 20 percent. Those crushing burdens contributed to tax sales, foreclosures, shuttered businesses, and hollowed-out neighborhoods. When tax burdens detach from economic reality, communities deteriorate rapidly. The megaproject bill risks driving property taxes sharply higher in surrounding communities, pushing otherwise stable, economically healthy areas toward increasingly oppressive tax burdens. Over time, that kind of pressure can erode investment, strain homeowners and businesses, and put these communities on a path that looks more like Harvey or Detroit.

Illinois families already face five-figure property tax bills, yet not a single provision in this bill protects taxpayers outside megaproject districts from higher levies driven by this structure. There is no proposal to cap property taxes for surrounding homeowners or small businesses, no guardrails on levy growth tied to these projects, and no mechanism to prevent the shifting of costs onto those outside the district. The protections apply to the developer. The risk is borne by everyone else.

If enacted, developers receive decades of certainty, while surrounding homeowners and small businesses assume decades of risk. That is not economic development. It is a structural transfer of the tax burden.

After decades of failing to fix Illinois’ property tax problem, lawmakers now face a defining choice: stand with families already paying the highest property taxes in the nation, or side with billion-dollar developers seeking special treatment.

Illinois does not need a separate property tax code for the powerful. It needs uniformity, transparency, and equal treatment under the law. Policymakers should focus on broad-based property tax relief for homeowners and small businesses who already carry the heaviest burden. The choice is straightforward. Reject this megaproject scheme and stand with Illinois taxpayers.

Brian Costin is Deputy State Director for Americans for Prosperity-Illinois