Low-Income Senior Citizen Assessment Freeze Homestead Exemption

What does this exemption do?
This exemption effectively freezes your assessment at a base year causing your net assessment not to increase. 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, and the owner must be 65 or older by December 31 of the tax assessment year and meet certain household income requirements. The maximum household income for this exemption is $65,000.

How do I apply for this exemption?

You must apply for the exemption with the County Assessment Office. The 2024 applications were mailed on March 14th, and are available here​.  You can get the 2023 form here​​​ or you can call 630-208-3818 and one will be mailed to you. After the initial application is approved, you will be mailed a renewal form each subsequent year. 

35ILCS 200/15-172

2024 Senior Freeze Tax Conversion Chart (converts 2022 ​federal income tax forms to the 2023 Low-Income Senior Citizen Freeze Homestead applications​).