Persons with Disabilities Homestead Exemption

What does this exemption do?
This exemption reduces the Equalized Assessed Value(EAV) by the amount of the exemption. For the current tax year, the reduction is $2,000.

Who can qualify for this exemption?
To be eligible for the exemption, the taxpayer must be "unable to engage in any substantial gainful activity by reason of a medically determinable physical or medical impairment which can be expected to result in death or can be expected to last for a continuous period of not less than 12 months." A person becoming disabled during the assessment year is eligible in that same year.

Evidence that a taxpayer meets this condition includes:

  • A class 2 (or 2A) Illinois Persons with Disabilities Exemption Identification Card from the Illinois Secretary of State's Office. (Illinois Disabled Person Identification Card Application)
  • Proof of Social​ Security Administration disability benefits. 
  • ​Proof of Veterans Administration disability benefits.
  • Proof of Railroad or Civil Service disability benefits. 
  • An examination by a physician (must meet the same standards as used by the Social Security Administration). (Physicians Statement Form)

An eligible taxpayer must occupy the property as their primary residence as of January 1 of the assessment year, must be liable for paying the real estate taxes and must be an owner of record or have a legal or equitable interest in the property as evidenced by a written instrument

A taxpayer may not claim the exemption if they claim the Disabled Veterans Homestead Exemption (35ILCS 200/15-169).

How do I apply for this exemption?
You must apply for the exemption with the County Assessment Office. Forms are available​ here (Persons with Disabilities Homestead Exemption Form)​ 
35ILCS 200/15-168