Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Illinois
You may be eligible to receive money back
Illinois Program Overview
Property Tax-Aide features three statewide programs for older Illinois residents: Low-income Senior Citizens Assessment Freeze Homestead Exemption (SCAFHE), Senior Citizens Homestead Exemption, and Senior Citizens Real Estate Tax Deferral Program.
We also feature five property tax exemptions for residents of Cook County: Homeowner, Senior, Senior Freeze, Persons with Disabilities, and Veterans with Disabilities. Once the homeowner and senior exemption is applied, it auto-renews each year — meaning you only have to apply once!
The information on this page is updated as new information becomes available by the relevant tax agencies.
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
A person qualifies for this exemption if the person:
- is at least 65 years old;
- has a total household income of $65,000 or less; and
- meets certain other qualifications.
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 2022 Federal tax returns for the applicant, applicant’s spouse, and everyone who lived in the home on January 1, 2023
- If not required to file 2022 Federal tax return, attach copies of the SSA‐1099 and all 1099 forms for annuities, 401Ks, other pensions, interest income, rental income, life insurance dividends, etc.
- Completed application (Form PTAX-340)
Additional Information & Resources
This information can also be found on the Illinois DOR’s Property Tax Relief webpage
For questions, including how and when to apply, locate your county assessor at https://illinoisassessors.com/
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 or $5,000 in all other counties.
Eligibility
To qualify you must:
- be age 65 by December 31st 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. Contact information for county assessors can be found under contact details below.
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’s Assessor’s Office
- You must provide a valid birth certificate, state-issued driver’s license, or state-issued identification card to verify your age.
Additional Information & Resources
This information can also be found on the Illinois DOR’s Property Tax Relief webpage
For questions, including how and when to apply, locate your county assessor at https://illinoisassessors.com/
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, who 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.
The deferral is similar to a loan against the property's market value. The deferred amounts are borrowed from the State of Illinois, who 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 1st of the year for which the application is made,
- Have a total combined annual household income of no more than $65,000.00,
- 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 cut-off date of March 1st 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 Treasurers Office to receive the necessary forms, or further information on the program. See contact details below.
Additional Information & Resources
This information can also be found on the Illinois DOR’s Property Tax Relief webpage
For questions, including how and when to apply, locate your county assessor at https://illinoisassessors.com/
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 local tax rate.
Eligibility
You may be eligible if:
- You either own or have a lease or contract which makes you responsible for the real estate taxes of the residential property
- You occupy the property as your principal place of residence on January 1, 2022.
Application Deadline
August 4, 2023
Note: Exemptions appear on your second installment tax bill issued in the summer.
Required Documentation
The Cook County Assessor Exemption Application for Tax Year 2022
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 and residency and occupancy in 2022
- Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
- Name and property address must verify the application
- Date of issue must verify that you occupied the property in or before 2022 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.
Additional Information & Resources
For more information:
Cook County Homeowner Exemption
For questions:
Call Cook County Assessor’s office at (312) 443-7550 or email at https://www.cookcountyassessor.com/contact
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 that qualify for the Senior Exemption automatically qualify for the Homeowner Exemption ($10,000).
Eligibility
You may be eligible if:
- Must be born in 1957 or prior
- You either own the property or have a lease or contract which makes you responsible for the real estate taxes.
- You occupy the property as your principal place of residence on January 1, 2022. 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 parent who passed away in 2022 is eligible if the parent was alive and resided in the home January 1, 2022 as the principal place of residence.
Application Deadline
August 4, 2023.
Note: Exemptions appear on your second installment tax bill issued in the summer.
Required Documentation
The Cook County Assessor Exemption Application for Tax Year 2022
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 and residency and occupancy in 2022
- Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
- Name and property address must verify the application
- Date of issue must verify that you occupied the property in or before 2022 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.
Additional Information & Resources
For more information:
For questions:
Call Cook County Assessor’s office at (312) 443-7550 or email at https://www.cookcountyassessor.com/contact
Low-Income Senior Citizens Assessment Freeze (“Senior Freeze”) (Cook County)
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 and thus alter a tax bill. The automatic renewal of this exemption due to COVID-19 has ended. Applicants must apply annually.
Eligibility
You may be eligible if:
- You were born in or before 1957
- You own the property or have a legal, equitable, or leasehold interest in the property January 1, 2021 and January 1, 2022
- The property was your principal place of residence on January 1, 2021 and January 1, 2022
- The Total Household Income at this property was $65,000 or less in income tax year 2021
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
August 4, 2023.
Note: Exemptions appear on your second installment tax bill issued in the summer.
Required Documentation
The Cook County Assessor Exemption Application for Tax Year 2022
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 and residency and occupancy in 2022
- Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
- Name and property address must verify the application
- Date of issue must verify that you occupied the property in or before 2022 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 2021
If the applicant was enrolled in any of the following programs in 2021, proof of enrollment in 2021 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
Additional Information & Resources
For more information:
For questions:
Call Cook County Assessor’s office at (312) 443-7550 or email at https://www.cookcountyassessor.com/contact
Persons with Disabilities Exemption (Cook County)
A Person 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 2022 tax year
- Either own or have a legal or equitable interest in the property on January 1, 2022
- 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, 2022.
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
August 4, 2023.
Note: Exemptions appear on your second installment tax bill issued in the summer.
Required Documentation
The Cook County Assessor Exemption Application for Tax Year 2022
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 and residency and occupancy in 2022
- Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
- Name and property address must verify the application
- Date of issue must verify that you occupied the property in or before 2022 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 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 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
Additional Information & Resources
For more information:
Cook County Persons with Disabilities Exemption
For questions:
Call Cook County Assessor’s office at (312) 443-7550 or email at https://www.cookcountyassessor.com/contact
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.
The automatic renewal of this exemption due to the COVID-19 pandemic has ended. All applicants must reapply annually.
The automatic renewal of this exemption due to the COVID-19 pandemic has ended. All applicants must reapply annually.
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 2022
- 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.
Application Deadline
August 4, 2023.
Note: Exemptions appear on your second installment tax bill issued in the summer.
Required Documentation
The Cook County Assessor Exemption Application for Tax Year 2022
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 and residency and occupancy in 2022
- Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
- Name and property address must verify the application
- Date of issue must verify that you occupied the property in or before 2022 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 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
Additional Information & Resources
For more information:
Cook County Veterans with Disabilities Exemption
For questions:
Call Cook County Assessor’s office at (312) 443-7550 or email at https://www.cookcountyassessor.com/contact
Your Resources
Your state accepts digital and mailed applications
Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.