Benefits · Tax Relief
How to apply for Illinois Senior Citizens Assessment Freeze + Homestead Exemption (Property Tax)
Illinois Department of Revenue + county Supervisor of Assessments / Assessor offices
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).
The Assessment Freeze (income ≤$65,000) freezes EAV but the bill can still rise if tax rates rise. The Homestead Exemption has no income test. The Tax Deferral is a repayable state loan, not forgiveness.
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
Apply online: official application
By phone: 1-800-732-8866
Renewals
annual (freeze must be re-filed yearly in most counties)
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.