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 2025 applications are scheduled to be mailed in March. You can get the 2024 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
