Polymerized ionic liquids (PILs) show potential to be used as new water-free polyelectrolyte-based electrorheological (ER) material. To direct ER material design at the molecular level, unveiling structure-property relationships is essential. While a few studies compare the mobile ions in PILs there is still a limited understanding of how the structure of tethered counterions on backbone influences ER property. In this study, three PILs with same mobile anions but different tethered countercations (e.g., poly(dimethyldiallylammonium) P[DADMA]+, poly(benzylethyl) trimethylammonium P[VBTMA]+, and poly(1-ethyl-4-vinylimidazolium hexafluorophosphate) P[C2VIm]+) are prepared and the influence of tethered countercations on the ER property of PILs is investigated. It shows that among these PILs, P[DADMA]+ PILs have the strongest ER property and P[C2VIm]+ PILs have the weakest one. By combining dielectric spectra analysis with DFT calculation and activation energy measurement, it can clarify that the influence of tethered counterions on ER property is mainly associated with ion-pair interaction energy that is affecting ionic conductivity and interfacial polarization induced by ion motion. P[DADMA]+ has the smallest ion-pair interaction energy with mobile ions, which can result in the highest ionic conductivity and the fastest interfacial polarization rate for its strongest ER property.