Low-Income Senior Citizen Assessment Freeze Homestead Exemption
What does this exemption do?
This exemption effectively freezes your assessment at a base year, preventing your net assessment from increasing. This does not freeze your taxes, only your assessment.
Who can qualify for this exemption?
A property must be the principal residence of the owner for the beginning of two consecutive years. The owner must be 65 or older by December 31 of the tax assessment year and meet certain household income requirements.
What are the income requirements?
For 2025 (payable 2026), the maximum household income for this exemption is $65,000. On December 12, 2025, the Governor signed
Public Act 104-0452, increasing the maximum household income beginning with 2026 (payable 2027) as shown below:
|
Property Tax Year |
2025 |
2026 |
2027 |
2028 |
|
For Property Tax Payable in | 2026 | 2027 | 2028 | 2029 |
|
Using Household Income from | 2024 | 2025 | 2026 | 2027 |
|
Maximum Household Income | $65,000 | $75,000 | $77,000 | $79,000 |
After 2028, the maximum income limitation will remain at $79,000 unless changed by the General Assembly.
Whose income is included in Maximum Household Income?
By
state law,
Household Income is the combined income of all members of the household for the calendar year preceding the taxable year. State law defines
Household to include:
- The applicant
- The applicant’s spouse (even if residing elsewhere)
- All other persons using the residence as their principal place of residence as of January 1 of the year
How is “Income” defined?
By state law,
Income has the meaning provided in
Section 3.07 of the Senior Citizens and Persons with Disabilities Property Tax Relief Act, excluding veteran's benefits. Amounts to report for each household member include:
- Adjusted gross income for federal income tax purposes
- Interest or dividends accrued during the taxable year
- Illinois Income Tax Act payments
- Annuities, endowments, life insurance payments
- Social Security benefits
- Railroad Retirement benefits
- Cash public assistance (except benefits under this Act)
- Net operating loss or capital loss carryovers
- Workers' Compensation Act or Occupational Diseases Act benefits
The application form provides space to report all these amounts.
How do I apply for this exemption?
Apply with the County Assessment Office. Applications are available:
- Automatically mailed to prior-year senior citizen exemption recipients (2026 applications were mailed March 13, 2026)
- On request: call 630-208-3818 to have an application mailed
After initial approval, a renewal form is mailed each subsequent year.
35 ILCS 200/15-172
