How to apply for Illinois Senior Citizens Assessment Freeze + Homestead Exemption (Property Tax)

Who it's for

Illinois offers stacked senior property-tax relief: (1) the Senior Citizens Homestead Exemption (an EAV reduction for homeowners 65+, no income test); (2) the Low-Income Senior Citizens Assessment Freeze Homestead Exemption — for homeowners 65+ with total household income of $65,000 or less (some counties up to $75,000) — which FREEZES the home's equalized assessed value at the base year so it does not rise with inflation; and (3) the Senior Citizens Real Estate Tax Deferral, which lets qualifying seniors defer up to $7,500/year of property tax as a state loan repaid from the estate. Apply through your county Supervisor of Assessments / Assessor (in Cook County, the Cook County Assessor).

What you'll need

• Proof of age 65+
• Proof the home is your primary residence
• Proof of total household income (for the Assessment Freeze: ≤$65,000)
• Prior-year property tax bill

Where to apply

What to say when you call

"Hello, I'm calling to ask about Illinois Senior Citizens Assessment Freeze + Homestead Exemption (Property Tax). I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need proof of age 65+, proof the home is your primary residence, proof of total household income (for the Assessment Freeze: ≤$65,000) — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Confirm you qualify by checking that you are 65 or older, the home is your primary residence, and — for the Assessment Freeze — that your total household income is $65,000 or less (some counties allow up to $75,000).
2. Gather your required documents: proof of age 65+, proof the home is your primary residence, your prior-year property tax bill, and proof of total household income if applying for the Assessment Freeze.
3. Contact your county Supervisor of Assessments or Assessor's office to get the correct application forms. Cook County residents should contact the Cook County Assessor's office specifically.
4. Apply online or by phone at 1-800-732-8866. Your county office can tell you which options are available in your area.
5. Submit your completed application and all supporting documents to your county office by any deadline they provide. Ask the office about processing times, as they vary by county.
6. Re-file your Assessment Freeze application every year. Most counties require annual renewal to keep the freeze in place. The Senior Citizens Homestead Exemption may also require yearly renewal — confirm with your county office.

What to expect: After submitting, your county Supervisor of Assessments or Assessor's office will review your application and documents. Processing times vary, so ask your county office for an estimate. If approved for the Senior Citizens Homestead Exemption, a reduction in your home's equalized assessed value (EAV) will be applied — no income test is required for this benefit. If approved for the Assessment Freeze, your home's EAV will be locked at the base-year level so it does not rise with inflation; keep in mind that your tax bill can still increase if local tax rates go up. If you apply for the Tax Deferral program, note that deferred taxes are a repayable state loan, not forgiveness — the amount is repaid from your estate. Because the Assessment Freeze must be re-filed every year in most counties, watch for renewal notices and reapply on time to avoid losing the benefit.

Renewals

annual (freeze must be re-filed yearly in most counties)