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.
Documents required to qualify for the this application:
First time applicants must provide one of the following items to qualify for this exemption. The proof of disability must be for the same year as the assessment year.
- 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) Note: Class 2 or 2A qualifies for this exemption; a Class1 of 1A does not qualify.
- Proof of Social Security Administration disability benefits. This proof includes an award letter, verification letter or annual cost of living (COLA) letter for the current assessment year.
- Proof of Veterans Administration disability benefits. This proof includes an award letter or verification letter indicating you are receiving a pension for a non-service connected disability.
- Proof of Railroad or Civil Service disability benefits. This is an award letter or verification letter of total (100%) disability.
- An examination by a physician licensed to practice in Illinois. The physical must file an affidavit (Form PTAX-343A), indicating that the taxpayer qualifies for the exemption. The costs of any required examination shall be borne by the taxpayer. You may obtain form PTAX-343A here. (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?
35ILCS 200/15-168