# Mendoza tells business leaders she'd undo Johnson's tax plans. Here is where the Council already stands on the head tax, borrowing and permit times

*At a City Club lunch, the comptroller and mayoral candidate attacked the head tax, the $480 million settlement borrowing and the lease tax. Our records show how the Council has voted on each fight.*

By Chicago Politics · Updated Oct 29, 2026

Illinois Comptroller Susana Mendoza two days after filing to run for mayor, went after Mayor Brandon Johnson's budget, telling a City Club of Chicago luncheon Wednesday that she would "restore" what she called a "damaged" relationship between City Hall and business, the [Sun-Times reported](https://chicago.suntimes.com/elections/2026/10/28/mayor-election-mendoza-city-club-brandon-johnson-proposed-budget-head-tax-business-community).

Why it matters: the budget the Council votes on this fall is also the record Johnson runs on in February. Several of his challengers are making it their main target, and the same taxes Mendoza criticized face a Council where a majority already rejected a head tax once.

## What Mendoza said

According to the Sun-Times, Mendoza:

- criticized the proposed per-employee head tax on large employers as penalizing companies for hiring Chicagoans;
- said the plan to borrow about $480 million for police misconduct settlements adds high-interest debt;
- said the personal property lease tax would hurt tech growth and raise costs for ride shares and streaming;
- promised to cut approval and permitting timelines for housing in half during a first term;
- said that on her first day she would fly to New York to meet with the credit rating agencies.

The Sun-Times article did not include a response from Johnson or his campaign. Johnson has called his proposal the "Fair Share" budget, [as we reported](/on-my-block/chicago-2027-budget-johnson-fair-share-17-6-billion), and [WTTW reported](https://news.wttw.com/2026/10/21/johnson-touts-176b-proposed-budget-2027-let-us-plant-seeds-fair-chicago) on his budget address.

## What our records add

**The head tax.** Last December the Council passed an alternative 2026 revenue ordinance without the Mayor's head tax, [SO2025-0021719](https://www.chicagopolitics.org/matter/SO2025-0021719-titles-1-3-4-7-8), 29 to 19 with two members not voting. Ald. Matt O'Shea (19th) was the lead sponsor, with 26 co-sponsors. Johnson has brought a version of the tax back in his 2027 plan, [as we reported](/on-my-block/chicago-head-tax-2027-employers-expense-tax-seed-credit).

How each ward voted: [SO2025-0021719](https://www.chicagopolitics.org/matter/SO2025-0021719-titles-1-3-4-7-8)

**Borrowing.** In September, the Council voted 32 to 15 to require 30 votes, rather than a simple majority, to approve City borrowing. Johnson vetoed it, and the override fell one vote short. At Monday's hearing, the City's chief financial officer said the settlement borrowing would cost about $190 million in interest, [as we reported](/on-my-block/chicago-budget-hearing-settlement-bonds-190-million-interest-cfo).

How each ward voted: [O2026-0026270](https://www.chicagopolitics.org/matter/O2026-0026270-adding-new-regarding-ordinance-requirements-issuance)

**Permit times.** At Tuesday's budget hearing, Buildings Commissioner Marlene Hopkins told alderpersons a standard plan-review permit takes 88 days on average, about the same as in past years ([watch at 47:53](https://www.chicagopolitics.org/meeting/851CA01E-91C9-F111-AAAE-001DD80B58E5?t=2873)). She said that two-thirds of the time, the application is with the applicant's design professional. Our [story on that hearing](/on-my-block/chicago-buildings-hearing-forfeiture-seven-buildings-3041-demolition-orders) has more.

**The lease tax.** The Mayor's plan would raise the lease and cloud tax from 15% to 20%, bringing in about $234 million, more than twice the head tax, [as we reported Oct. 23](/on-my-block/chicago-lease-tax-cloud-tax-20-percent-2027-budget). Last year's budget said that rate wouldn't rise before 2028.

**The race.** Mendoza is one of 16 people who filed for mayor, according to the Board of Election Commissioners' filing report, [as we reported](/on-my-block/chicago-mayor-2027-board-list-16-candidates-signature-counts). Every candidate's papers can be challenged through Nov. 2. Our [mayor's race page](https://www.chicagopolitics.org/elections/2027/mayor) lists the filings and each candidate's campaign committee.

## What's next

- **Nov. 2:** objections to candidates' petitions due; the Council's special meeting on the parking meter pension money.
- **Nov. 4 to 10:** budget hearings resume.
- **Dec. 8:** the Council's public hearing on the 2027 budget. The budget needs 26 votes.

*Sources: [Chicago Politics: O2026-0026270, 30 votes to borrow](https://www.chicagopolitics.org/matter/O2026-0026270-adding-new-regarding-ordinance-requirements-issuance).*


## Legislation in this story

- [Amendment of Municipal Code Titles 1, 3, 4, 7, 8, 9, 10, 11, 14A, 14B, 14X and 15 (2026 Municipal Code Revenue Ordinance Alternative)](https://www.chicagopolitics.org/matter/SO2025-0021719-titles-1-3-4-7-8) (SO2025-0021719)
- [Amendment of Municipal Code Chapter 2-8 by adding new Section 2-8-036 regarding ordinance requirements for issuance of bonds and other indebtedness including approval by three-fifths affirmative vote of alderpersons for ordinances authorizing debt issuance](https://www.chicagopolitics.org/matter/O2026-0026270-adding-new-regarding-ordinance-requirements-issuance) (O2026-0026270)

## Sources

1. City Clerk: [SO2025-0021719: Amendment of Municipal Code Titles 1, 3, 4, 7, 8, 9, 10, 11, 14A, 14B, 14X and 15 (2026 Municipal Code Revenue Ordinance Alternative)](https://chicityclerkelms.chicago.gov/Matter/?matterId=39036309-ECD5-F011-8543-001DD8018EAF)
2. City Clerk: [SO2025-0021719, Legislation: NEW UPDATED SO2025-0021719 Substitute Ordinance 2.pdf](https://occprodstoragev1.blob.core.usgovcloudapi.net/matterattachmentspublic/27253856-496b-4f12-81be-4d69dddfcc7a.pdf)
3. City Clerk: [SO2025-0021719, Legislation: UPDATED Substitute Ordinance SO2025-0021719.pdf](https://occprodstoragev1.blob.core.usgovcloudapi.net/matterattachmentspublic/9860dd46-7fc7-4a91-9ed1-9abd5ca83301.pdf)
4. City Clerk: [SO2025-0021719, Committee Letter: SO2025-0021719 C.L..pdf](https://occprodstoragev1.blob.core.usgovcloudapi.net/matterattachmentspublic/a6de8bc2-64b9-4280-81f2-4f564575b881.pdf)
5. City Clerk: [SO2025-0021719, Legislation: O2025-0021719 Revenue Ordinance.pdf](https://occprodstoragev1.blob.core.usgovcloudapi.net/matterattachmentspublic/dc392f47-b5c4-4514-8b9f-679c93011ee7.pdf)
6. City Clerk: [O2026-0026270: Amendment of Municipal Code Chapter 2-8 by adding new Section 2-8-036 regarding ordinance requirements for issuance of bonds and other indebtedness including approval by three-fifths affirmative vote of alderpersons for ordinances authorizing debt issuance](https://chicityclerkelms.chicago.gov/Matter/?matterId=E30B2A49-5F6A-F111-A823-001DD812B39C)
7. City Clerk: [O2026-0026270, Legislation: w13 - o26270.pdf](https://occprodstoragev1.blob.core.usgovcloudapi.net/matterattachmentspublic/2f33cbce-08d0-4c67-a889-fdc1ca30d472.pdf)
8. City Clerk: [O2026-0026270, Committee Letter: O2026-0026270 C.L..pdf](https://occprodstoragev1.blob.core.usgovcloudapi.net/matterattachmentspublic/4349ec73-5406-4988-82ea-c000584e6b2d.pdf)
9. City of Chicago: [City Council, Dec 19, 2025: meeting video](https://vimeo.com/1147756540)
10. City Clerk: [City Council, Dec 19, 2025: Agenda](https://occprodstoragev1.blob.core.usgovcloudapi.net/meetingattachmentspublic/53e4dd02-fec2-4762-b368-34b24a23eaca.pdf)
11. City Clerk: [City Council, Dec 19, 2025: Notice](https://occprodstoragev1.blob.core.usgovcloudapi.net/meetingattachmentspublic/f47bf8a5-b0da-f011-8543-001dd80c6da5.pdf)
12. City of Chicago: [City Council, Sep 29, 2026: meeting video](https://vimeo.com/1230273462)
13. City Clerk: [City Council, Sep 29, 2026: Agenda](https://occprodstoragev1.blob.core.usgovcloudapi.net/meetingattachmentspublic/ebd1cf9a-4a01-4c85-913d-81a37bda644c.pdf)
14. City Clerk: [City Council, Sep 29, 2026: Notice](https://occprodstoragev1.blob.core.usgovcloudapi.net/meetingattachmentspublic/fafaea1d-99b7-f111-aaac-001dd80fda55.pdf)
15. Chicago Sun-Times: [Sun-Times reported](https://chicago.suntimes.com/elections/2026/10/28/mayor-election-mendoza-city-club-brandon-johnson-proposed-budget-head-tax-business-community)
16. WTTW: [WTTW reported](https://news.wttw.com/2026/10/21/johnson-touts-176b-proposed-budget-2027-let-us-plant-seeds-fair-chicago)
17. Chicago Politics: [SO2025-0021719: votes, timeline and summary](https://www.chicagopolitics.org/matter/SO2025-0021719-titles-1-3-4-7-8)
18. Chicago Politics: [O2026-0026270: votes, timeline and summary](https://www.chicagopolitics.org/matter/O2026-0026270-adding-new-regarding-ordinance-requirements-issuance)
19. Chicago Politics: [City Council, Dec 19, 2025: transcript](https://www.chicagopolitics.org/files/transcripts/1147756540.txt)
20. Chicago Politics: [City Council, Sep 29, 2026: transcript](https://www.chicagopolitics.org/files/transcripts/1230273462.txt)

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Source: https://www.chicagopolitics.org/on-my-block/mendoza-city-club-head-tax-borrowing-permits-council-record · Chicago Politics, an independent tracker of the Chicago City Council. Guide for agents: https://www.chicagopolitics.org/llms.txt