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.

What are the income requirements?
For the 2025 (payable 2026) the maximum household income for this exemption is $65,000.  On December 12, 2025, the Governor signed Senate Bill 642 into law, creating Public Act 104-0452, which increases the maximum household income beginning with the 2026 (payable 2027) year:

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After the 2028 year, the maximum income limitation will remain at $79,000 unless it is changed by the General Assembly.

Whose income is included in Maximum Household Income?
By state law, Household Income means the combined income of the members of a household for the calendar year preceding the taxable year.

State law further defines a Household to include:

• The applicant; and
• The spouse of the applicant (even if the spouse resides elsewhere); and
• ​All other persons using the residence of the applicant as their principal place of residence as of January 1 of the year for which the LISCAFHE is sought.​
  

How is “Income" defined?

By state law, Income has the same meaning as provided in Section 3.07 of the Senior Citizens and Persons with Disabilities Property Tax Relief Act, except that it does not include veteran's benefits. The amounts that must be reported for each member of the household include:

• Adjusted gross income, properly reportable for federal income tax purposes; plus
• An amount equal to all amounts paid or accrued as interest or dividends during the taxable year;
• An amount equal to the amount of tax imposed by the Illinois Income Tax Act paid for the taxable year;
• An amount equal to all amounts received during the taxable year as an annuity under an annuity, endowment or life insurance contract or under any other contract or agreement;
• An amount equal to the amount of benefits paid under the Federal Social Security Act during the taxable year;
• An amount equal to the amount of benefits paid under the Railroad Retirement Act during the taxable year;
• An amount equal to the total amount of cash public assistance payments received from any governmental agency during the taxable year other than benefits received pursuant to this Act;
• An amount equal to any net operating loss carryover deduction or capital loss carryover deduction during the taxable year; and
• An amount equal to any benefits received under the Workers' Compensation Act or the Workers' Occupational Diseases Act during the taxable year.

The application form provides space for all of these categories.

How do I apply for this exemption?  You must apply for the exemption with the County Assessment Office. Applications are available three ways:

• By automatic mail for all who received a senior citizen exemption in the prior year.  The 2025 applications were mailed in March 2025, and the applications for 2026 will be mailed in March 2026.
• By we page; the 2025 form is available here and the 2026 form will be available in April 2026.
• ​On request; call 630-208-3818 and an application will be mailed to you.
  
  

35ILCS 200/15-172