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Judge Rules Cook County Illegally Spent $243 Million in Transportation Tax Revenues

The decision applies the Safe Roads Amendment’s strict limits, rejecting the county’s attempt to treat public‑safety operations as transportation uses.

Overview

  • Circuit Court Judge Alison Conlon ruled Wednesday that Cook County’s FY2023 use of $243 million in transportation tax revenue violated Illinois’ Safe Roads Amendment.
  • Conlon found every expenditure challenged by the Illinois Road and Transportation Builders Alliance ineligible under the amendment.
  • She declined to issue a permanent injunction after the county pledged compliance, though the plaintiffs had sought a ban on future diversions.
  • Cook County had prepared for a possible loss by drawing $179 million from reserves for now‑prohibited public‑safety costs, and it set aside $70 million in transportation dollars that officials say they are reevaluating.
  • The county’s home‑rule defense was rejected by the Illinois Supreme Court in 2022, and the county’s percentage‑based allocation method to fund public‑safety offices did not pass muster in this ruling.