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.

Renewals

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