Illinois

Low-Income Senior Citizens Assessment Freeze Homestead Exemption (SCAFHE)

This exemption “freezes” the senior citizen’s property’s equalized assessed value the year that the senior citizen qualifies for the exemption. The property’s equalized assessed value does not increase as long as qualification for the exemption continues. The tax bill may still increase if any tax rates are increased or if improvements are added that increase the value of the property.

Eligibility

You may qualify for this exemption if you:

Are at least 65 years old during the taxable year.
Have a total household income at or below the threshold for the applicable tax year (see below).
Own and occupy the property as your principal residence.

Income limits by tax year:

Tax year 2025 (payable in 2026): up to $65,000.
Tax year 2026 (payable in 2027): up to $75,000.
Tax year 2027 (payable in 2028): up to $77,000.

These thresholds reflect changes made by recent state legislation to expand eligibility for the exemption.

Application Deadline

Please consult your county assessor’s office, as each assessor sets its own deadline.

Required Documentation

Please check with your county assessor on required documentation, but in general, be prepared to provide:

Copies of the entire prior year’s Federal tax returns for the applicant, applicant’s spouse, and everyone who lived in the home on January 1 of the prior tax year.
If not required to file a Federal tax return, attach copies of the SSA‐1099 and all 1099 forms for annuities, 401 (k) s, other pensions, interest income, rental income, life insurance dividends, etc.
Completed application (Form PTAX-340)

Senior Citizens Homestead Exemption

This exemption lowers the equalized assessed value of the property by $8,000 in Cook County and counties contiguous to Cook County (see Cook County Homeowner Exemption below) or $5,000 in all other counties.

Eligibility

To qualify, you must:

Be age 65 by December 31 of the assessment year for which the application is made.
Own and occupy the property.
Be liable for the payment of real estate taxes on the property.

Application Deadline

Contact your chief county assessment officer (CCAO) to verify any due date for filing this application in your county.

Required Documentation

Filing requirements vary by county; some counties require an initial Form PTAX-324, Application for Senior Citizens Homestead Exemption, or a Form PTAX-329, Certificate of Status Form for Senior Citizens Homestead Exemption (annual renewal application) to be filed with the Chief County Assessment Office. In Cook County, an application must be filed annually with the Cook County Assessor’s Office
You must provide a valid birth certificate, state-issued driver’s license, or state-issued identification card to verify your age.

Senior Citizens Real Estate Tax Deferral Program

The Senior Citizens’ Real Estate Tax Deferral program provides tax relief for qualified senior citizens by allowing them to defer $7,500 of their property tax on their principal residence.

The deferral is similar to a loan against the property’s market value. The deferred amounts are borrowed from the State of Illinois, which then pays $7,500 of the current year’s tax bill. To ensure repayment, a six percent (6%) simple interest rate is charged on the deferred amounts, and a lien is filed on the property.

Deferred amounts must be repaid within one year of the settlement of the estate or at the time the property is sold or title is transferred.

Eligibility

The annual qualifications for the program are:

Be 65 years old of age by June 1 of the year for which the application is made.
Have a total combined annual household income of no more than $75,000.00 in the 2025 tax year.
Have owned and occupied the property or other qualifying property for at least the last three years.
Have no delinquent property taxes or delinquent special assessments on the property.
Have adequate insurance against fire and casualty loss.
Own the property, or share joint ownership with your spouse, or be the sole beneficiary, or you and your spouse be the sole beneficiaries of a land trust.

Application Deadline

File an application from January through the March 1 cut-off date each year.

Required Documentation

To apply for real estate tax deferrals, a Form IL-1017, Application for Deferral of Real Estate/Special Assessment Taxes, and a Form IL-1018, Real Estate/Special Assessment Tax Deferral and Recovery Agreement, must be completed.
Contact your local County Treasurer’s Office to receive the necessary forms or further information on the program.

Homeowner Exemption (Cook County)

The Homeowner Exemption reduces the Equalized Assessed Value (the value you pay taxes on) by $10,000. The Homeowner Exemption is calculated by multiplying the savings amount ($10,000) by the local tax rate.

Eligibility

You may be eligible if:

You either own the property or have a lease or contract that makes you responsible for the real estate taxes on the residential property.
You occupy the property as your principal place of residence on January 1, 2025.

Application Deadline

Filing deadline is April 15. If you miss a deadline, homeowners can apply for missed exemptions by completing a Certificate of Error application later in the year.

Required Documentation

The Cook County Assessor Exemption Application for Tax Year 2025

Proof of Property Tax Liability

Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability.
The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted.

Proof of age, residency and occupancy in 2025

Proof can be an Illinois driver’s license/ID card, Matricula Consular ID, or City of Chicago ID card.
Name and property address must be verified for the application.
Date of issue must verify that you occupied the property in or before 2025, and the name and property address must match the application.
You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and Social Security award letter.

Senior Exemption (Cook County)

The Senior Exemption exempts $8,000 of assessed value from the owner’s tax bill. The Senior Exemption is in addition to the Homeowner Exemption. Those who qualify for the Senior Exemption automatically qualify for the Homeowner Exemption ($10,000).

Eligibility

You may be eligible if:

Must be born in 1960 or prior.
You either own the property or have a lease or contract that makes you responsible for the real estate taxes.
You occupy the property as your principal place of residence on January 1, 2025. If you have moved or plan to move in the future, you may be entitled to a prorated Senior Exemption, based on the time of occupancy.
If you are a surviving spouse and 65 or over, you will qualify for this exemption in your name and can apply online.
Otherwise, your property will receive the exemption for the remainder of the year of your spouse’s death. You will then have to apply when you turn 65.
A child of a parent who passed away in 2025 is eligible if the parent was alive and resided in the home January 1, 2025, as the principal place of residence.

Application Deadline

Filing deadline is April 15. If you miss a deadline, homeowners can apply for missed exemptions by completing a Certificate of Error application later in the year.

Required Documentation

The Cook County Assessor Exemption Application for Tax Year 2025

Proof of Property Tax Liability

Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability
The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted.

Proof of age, residency and occupancy in 2025

Proof can be an Illinois driver’s license/ID card, Matricula Consular ID, or City of Chicago ID card
Name and property address must be verified for the application
Date of issue must verify that you occupied the property in or before 2025, and the name and property address must match the application
You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and Social Security award letter.

Cook County Senior Freeze - 1

A “Senior Freeze” Exemption provides property tax savings by freezing the equalized assessed value (EAV) of an eligible property. This does not automatically freeze the amount of their tax bill — only the EAV remains at the fixed amount. Tax rates may change, thereby altering a tax bill. Applicants must apply annually.

Eligibility

You may be eligible if:

You were born in or before 1960.
You own the property or have a legal, equitable, or leasehold interest in the property January 1, 2024 and January 1, 2025.
The property was your principal place of residence on January 1, 2024, and January 1, 2025.
The Total Household Income at this property was $65,000 or less in income tax year 2024.

The “Senior Freeze” has been renamed to the Low-Income Senior Citizens Assessment Freeze. State legislation now considers homeowners enrolled in the following programs to be eligible for the “Senior Freeze.” Proof of enrollment is required.

Aid to the Aged, Blind or Disabled (AABD) Program
Supplemental Nutrition Assistance Program (SNAP)
Low Income Home Energy Assistance Program (LIHEAP)
The Benefit Access Program
Senior Citizens Real Estate Tax Deferral Program

Application Deadline

Filing deadline is April 15. If you miss a deadline, homeowners can apply for missed exemptions by completing a Certificate of Error application later in the year.

Required Documentation

Proof of Property Tax Liability

Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability.
The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted.

Proof of age, residency and occupancy in 2025

Proof can be an Illinois driver’s license/ID card, Matricula Consular ID, or City of Chicago ID card.
Name and property address must be verified for the application.
Date of issue must verify that you occupied the property in or before 2025, and the name and property address must match the application.
You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and Social Security award letter.
Income verification: Include the total household income for calendar year 2024.

If the applicant was enrolled in any of the following programs in 2024, proof of enrollment in 2024 is needed. In this instance, the Income Verification doesn’t need to be completed.

Aid to the Aged, Blind or Disabled (AABD) Program
Supplemental Nutrition Assistance Program (SNAP)
Low Income Home Energy Assistance Program (LIHEAP)
The Benefit Access Program
Senior Citizens Real Estate Tax Deferral Program

Cook County Senior Freeze - 2

A “Senior Freeze” Exemption provides property tax savings by freezing the equalized assessed value (EAV) of an eligible property. This does not automatically freeze the amount of their tax bill — only the EAV remains at the fixed amount. Tax rates may change, thereby altering a tax bill. Applicants must apply annually.

Eligibility

You may be eligible if:

You were born in or before 1960.
You own the property or have a legal, equitable, or leasehold interest in the property January 1, 2024 and January 1, 2025.
The property was your principal place of residence on January 1, 2024, and January 1, 2025.
The Total Household Income at this property was $65,000 or less in income tax year 2024.

The “Senior Freeze” has been renamed to the Low-Income Senior Citizens Assessment Freeze. State legislation now considers homeowners enrolled in the following programs to be eligible for the “Senior Freeze.” Proof of enrollment is required.

Aid to the Aged, Blind or Disabled (AABD) Program
Supplemental Nutrition Assistance Program (SNAP)
Low Income Home Energy Assistance Program (LIHEAP)
The Benefit Access Program
Senior Citizens Real Estate Tax Deferral Program

Application Deadline

Filing deadline is April 15. If you miss a deadline, homeowners can apply for missed exemptions by completing a Certificate of Error application later in the year.

Required Documentation

Proof of Property Tax Liability

Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability.
The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted.

Proof of age, residency and occupancy in 2025

Proof can be an Illinois driver’s license/ID card, Matricula Consular ID, or City of Chicago ID card.
Name and property address must be verified for the application.
Date of issue must verify that you occupied the property in or before 2025, and the name and property address must match the application.
You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and Social Security award letter.
Income verification: Include the total household income for calendar year 2024.

If the applicant was enrolled in any of the following programs in 2024, proof of enrollment in 2024 is needed. In this instance, the Income Verification doesn’t need to be completed.

Aid to the Aged, Blind or Disabled (AABD) Program
Supplemental Nutrition Assistance Program (SNAP)
Low Income Home Energy Assistance Program (LIHEAP)
The Benefit Access Program
Senior Citizens Real Estate Tax Deferral Program

Persons with Disabilities Exemption (Cook County)

A Persons with Disabilities Exemption is for a person with disabilities and provides an annual $2,000 reduction in the equalized assessed value of the property.

Eligibility

You may be eligible if:

You are disabled or became disabled during the 2025 tax year.
Either own or have a legal or equitable interest in the property on January 1, 2025.
You are liable for the payment of the property taxes on the property.
You occupied the property as the principal residence as of January 1, 2025.

If a person’s home previously received this exemption (previously known as the Disabled Persons Homeowner Exemption) and the taxpayer now resides in a facility licensed under the Nursing Home Care Act, their home is still eligible to receive this exemption if the property is occupied by that person’s spouse or the property remains unoccupied.

Application Deadline

Filing deadline is April 15. If you miss a deadline, homeowners can apply for missed exemptions by completing a Certificate of Error application later in the year. Due to new state legislation, those who received the Persons with Disability Exemption last year will be automatically renewed going forward. New applicants will need to complete an application.

Required Documentation

Proof of Property Tax Liability

Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability.
The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted.

Proof of age, residency and occupancy in 2025

Proof can be an Illinois driver’s license/ID card, Matricula Consular ID, or a City of Chicago ID card
Name and property address must be verified for the application
Date of issue must verify that you occupied the property in 2025, and the name and property address must match the application
You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and Social Security award letter.

One of the following documents must also be provided with your application:

Class 2 Disabled Person’s Illinois Identification card from the Illinois Secretary of State’s office.
Proof of Social Security Administration disability benefits which includes an award letter of total (100%). disability, pension statement, or statement showing compensation rated at 100%.
Proof of Department of Veterans Affairs disability benefits, which includes an award letter or certification letter, indicating you are receiving a pension for non-service connected disability.
Proof of pension for non-military service connected disability.
Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability.

Veterans with Disabilities Exemption (Cook County)

This Homestead Exemption for Veterans with Disabilities is for veterans with a service-connected disability as certified by the U.S. Department of Veterans Affairs. The exemption reduces certain amounts of the Equalized Assessed Value (EAV) on the primary residence of a veteran with a disability, very likely lowering the tax bill. The amounts of those EAV deductions depend on the level of disability. Veterans 70% or more disabled receive an EAV reduction of $250,000, and because of this, can be totally exempt from property taxes on their home.

Eligibility

You may be eligible if:

You are a veteran resident who has at least a 30% service-connected disability.
You occupied the property as a place of residence in 2025.
Your qualified residence has an equalized assessed value of less than $250,000, less any portion of that property that is used for commercial purposes.
Served as a member of the U.S. Armed Forces on active duty or state active duty, a member of the Illinois National Guard, or U.S. Reserve Forces, and has been honorably discharged.

The unremarried surviving spouse of a deceased disabled veteran may continue to receive the exemption while the residence is the primary residence or transferred to another primary residence after the sale of the property that had been granted the exemption.

Beginning in tax year 2023, a surviving spouse of a disabled veteran with a service-connected disability who never claimed this exemption before is eligible to apply. This doesn’t apply to tax years before 2023.

Application Deadline

Filing deadline is April 15. If you miss a deadline, homeowners can apply for missed exemptions by completing a Certificate of Error application later in the year. Per new legislation, Veterans who are rated 100% disabled and classified as “permanently and totally disabled” by the U.S. Department of Veterans Affairs will be automatically renewed each year.

Required Documentation

The Cook County Assessor Exemption Application for Tax Year 2025

Proof of Property Tax Liability

Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability.
The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted.

Proof of age, residency and occupancy in 2025

Proof can be an Illinois driver’s license/ID card, Matricula Consular ID, or a City of Chicago ID card
Name and property address must be verified for the application
Date of issue must verify that you occupied the property on or before 2025, and the name and property address must match the application
You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and Social Security award letter.
First-time applicants must also submit a certification letter from the VA and a Form DD214, certified by either the Cook County Clerk’s Office or the Illinois Department of Veterans Affairs. This document is not required for those reapplying.
All applicants must provide a Disability Certification Letter from the U.S. Department of Veterans Affairs.
A non-remarried surviving spouse of a disabled veteran applying for the first time or transferring the exemption must also provide their marriage certificate, the disabled veteran’s death certificate, and proof of property ownership

Find Property Tax Relief in Your State

Illinois Program Overview

Low-Income Senior Citizens Assessment Freeze Homestead Exemption (SCAFHE)

Senior Citizens Homestead Exemption

Senior Citizens Real Estate Tax Deferral Program

Homeowner Exemption (Cook County)

Senior Exemption (Cook County)

Cook County Senior Freeze - 1

Cook County Senior Freeze - 2

Persons with Disabilities Exemption (Cook County)

Veterans with Disabilities Exemption (Cook County)