Illinois property tax guide • Senior homestead exemption • reviewed September 8, 2026
Illinois Senior Homestead Exemption Guide: Rules, Savings, Forms, Freeze Benefit, Deferral Program and Filing Steps
The senior homestead exemption in Illinois reduces the equalized assessed value of a qualifying senior homeowner’s primary residence.
It is different from the Low-income Senior Citizens Assessment Freeze and different from the Senior Citizens Real Estate Tax Deferral Program.
For 2026, the senior assessment freeze income limit is $75,000. The separate senior tax deferral program has a $77,000 income limit for tax year 2026.
Most applications start with the Chief County Assessment Office, county assessor, or Cook County Assessor. Tax bills and deferral payments usually involve the county collector or treasurer.
Fast answer
Illinois Senior Homestead Exemption Quick Facts
Available for a qualifying primary residence occupied by a senior homeowner.
Applies in Cook County and counties contiguous to Cook County.
Applies in Illinois counties outside Cook and the contiguous-county group.
For taxable year 2026, payable in 2027, under the senior assessment freeze.
This separate program defers tax payments and creates a repayment obligation.
PTAX-324 is commonly used for senior homestead. PTAX-340 is used for the annual freeze.
Senior homestead lowers taxable EAV. Senior freeze limits EAV growth. Senior deferral postpones payment and works more like a state-paid loan against the property.
Office decoder
Who Handles Illinois Senior Homestead Exemption?
Chief County Assessment Office / County Assessor
Best for: senior homestead, senior freeze, exemption status, EAV, property record corrections and local forms.
In most counties, this is the first office to contact for senior exemption filing.
Find your Illinois county assessment officeCook County Assessor
Best for: Cook County senior exemption, senior freeze, certificates of error and exemption renewal questions.
Cook County has its own application workflow and annual application rules.
Taxpayer assistance: 312-443-7550
Open Cook County Senior Exemption pageCounty Collector / Treasurer
Best for: property tax bills, payments, due dates, receipts, tax sale questions and the senior tax deferral program.
The tax collector normally does not decide the senior homestead exemption.
Open Senior Real Estate Tax Deferral FAQsBoard of Review and PTAB
Best for: assessment disputes after local review, not tax-rate complaints.
PTAB says it does not review tax bills, tax rates, or grant tax-exempt status.
Open PTAB getting started pageIllinois Department of Revenue regional offices
Chicago: 555 West Monroe Street, Suite 1100, Chicago, IL 60661.
Des Plaines: 9511 Harrison Street, Des Plaines, IL 60016.
Fairview Heights: 15 Executive Drive, Suite 2, Fairview Heights, IL 62208.
Marion: 2309 W. Main Street, Suite 114, Marion, IL 62959.
Rockford: 200 S. Wyman Street, Rockford, IL 61101.
Springfield: Willard Ice Building, 101 West Jefferson Street, Springfield, IL 62702.
Phone: 800-732-8866 or 217-782-3336.
Open IDOR regional office locationsStatewide reference map
This map shows the Illinois Department of Revenue Springfield office.
Your senior exemption application should still be filed with your local county assessment office.
Content gap fix
Details Many Illinois Senior Homestead Guides Miss
The exemption is not a cash refund: it reduces EAV before the tax rate is applied.
Cook and collar counties are different: the senior homestead reduction is $8,000 there, but $5,000 in other Illinois counties.
Senior homestead and senior freeze are different: the freeze does not automatically come with the basic senior exemption.
The 2026 senior freeze income limit is $75,000: this applies to taxable year 2026, payable in 2027.
The freeze does not freeze the tax bill: bills can still rise if tax rates increase or new improvements are added.
Cook County requires annual filing: IDOR notes that Cook County senior exemption applications must be filed annually.
Other counties vary: some counties use PTAX-324 first, and some require PTAX-329 annual certificate of status.
Deferral is not an exemption: the state pays qualifying taxes, records a lien and later recovers deferred amounts with interest.
PTAB is not a bill court: PTAB does not review tax rates, tax bills or grant exempt status.
Your PIN matters: the Property Index Number is needed for county records, tax bills, forms, refunds and appeal tracking.
Do not mix these
Illinois Has Three Different Senior Property Tax Programs
Reduces EAV by $8,000 in Cook / contiguous counties or $5,000 in other counties.
Freezes base EAV for qualifying seniors with income at or below the yearly limit.
Lets qualifying seniors defer property tax payments through the county collector.
Senior homestead and senior freeze usually go to the assessment office. Senior deferral goes to the county collector or treasurer.
Filing workflow
How to Apply for Senior Homestead Exemption in Illinois
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Confirm age and residence.
You must be 65 or older and occupy the property as your principal residence.
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Confirm ownership or legal interest.
You must be liable for the real estate taxes and have ownership, legal interest, equitable interest or another qualifying interest.
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Find your county office.
Use the IDOR county contact list to find your assessor or Chief County Assessment Office.
Open Illinois county contact listAfter opening: select your county, then find the assessment office page. Search that county site for Senior Homestead, PTAX-324, Senior Freeze or Exemption Forms. -
Prepare the correct form.
Many counties use PTAX-324 for the senior homestead exemption and PTAX-340 for the senior freeze.
Open IDOR exemption informationAfter opening: scroll to Senior Citizens Homestead Exemption and Low-income Senior Citizens Assessment Freeze Homestead Exemption. Confirm which form your county requires. -
File with the local office.
Submit online, by mail, or in person depending on your county’s local process.
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Check your assessment notice and tax bill.
After approval, confirm the exemption appears on your county property record or tax bill.
Illinois filing dates can vary by county and by program. Check your county’s current-year deadline instead of relying on a generic statewide date.
Prepare before filing
Documents and Forms Illinois Seniors Should Check
Application for Senior Citizens Homestead Exemption when your county requires it.
Certificate of Status form used by some counties for senior homestead renewal.
Annual Low-income Senior Citizens Assessment Freeze application and affidavit.
Forms used for the Senior Citizens Real Estate Tax Deferral Program.
Use the local board of review first, then PTAB only after a board decision if eligible.
Found on the tax bill, assessment notice, property record or county search portal.
Identity: state ID, driver’s license, date-of-birth proof or county-approved age proof.
Residence: utility bill, voter registration, occupancy proof or address records when requested.
Ownership: deed, trust document, recorded contract, co-op documents or life-estate papers if needed.
Tax liability: property tax bill or mortgage escrow statement if the bill is paid through a lender.
Income for freeze: federal return, Social Security, pension, IRA, wages, rental income and other household-income records.
Deferral proof: insurance, income records, trust approval, ownership history and county collector documents.
Savings math
How Illinois Senior Homestead Exemption Savings Work
Illinois senior homestead savings are based on equalized assessed value, not the full market value of the home.
The exemption amount is multiplied by the local tax rate to estimate tax savings.
A higher local tax rate usually means a larger dollar savings from the same EAV reduction.
Simple example
If the senior exemption reduces EAV by $8,000 and the tax rate is 7.5%, estimated savings are about $600.
If the senior exemption reduces EAV by $5,000 and the tax rate is 7.5%, estimated savings are about $375.
Your actual savings can differ because exemptions, tax rates, TIF areas, equalization and local tax districts vary.
Open simple Illinois senior savings calculator
Senior EAV reduction used: $8,000.00
Estimated senior homestead savings: $600.00
Assessment freeze
Illinois Low-income Senior Citizens Assessment Freeze
The senior freeze can be more confusing than the basic senior exemption.
It does not freeze the full tax bill. It freezes or limits the qualifying home’s EAV base while the homeowner remains eligible.
The applicant must meet the senior age requirement.
For taxable year 2026, payable in 2027.
For taxable year 2027, payable in 2028.
IDOR lists this limit for taxable year 2028 and after.
File every year with the Chief County Assessment Office.
The tax bill may increase if tax rates rise or improvements add value.
Estimate a possible senior freeze effect
EAV difference protected: $15,000.00
Illustrative freeze savings: $1,125.00
Separate program
Illinois Senior Citizens Real Estate Tax Deferral Program
The deferral program is not a homestead exemption.
It allows qualified seniors to defer all or part of property tax and special assessment payments on a principal residence.
The state pays the tax bill, charges simple interest, and records a lien to secure repayment.
The taxpayer must meet the deferral age rule by June 1 of the filing year.
This is separate from the 2026 senior freeze income limit.
File with the county collector or treasurer each year.
IDOR lists the yearly maximum deferral amount at $7,500.
For tax year 2023 and later, IDOR states a 3% simple interest rate applies.
Repayment rules can affect closing, estates and heirs.
This program can help cash flow, but it creates a lien and future repayment obligation. Seniors should review it carefully before filing.
After filing
How to Check Senior Exemption Status in Illinois
Check the county property search: search by PIN, address or owner name.
Review exemption lines: look for Senior Homestead, Senior Freeze or similar local labels.
Compare the tax bill: the bill may show EAV reductions and exemption amounts.
Check renewal letters: some counties mail annual renewal or certificate forms.
Use Cook County tools: Cook taxpayers should verify annual exemption status with the Cook County Assessor.
Call before the deadline: missing documents or income proof can delay approval.
Appeal path
What If Your Senior Exemption Is Missing or Your Assessment Looks Too High?
A missing senior exemption and an over-assessed property are two different problems.
Start with the local assessment office if the exemption is missing. Start with the local assessment appeal process if the assessed value is too high.
Missing senior exemption
Check filing proof, age proof, ownership documents, occupancy proof and county renewal rules.
Ask the county assessment office whether a correction, certificate of error or board review path is available.
Assessment too high
Review comparable sales, property characteristics, assessment notice and county appeal filing period.
Appeal locally first. PTAB generally comes only after the county board of review decision.
County appeal first: Cook uses the Assessor and Board of Review sequence. Other counties generally use township / county assessment review and the board of review.
PTAB deadline: PTAB says appeals must generally be filed within 30 days of the board of review’s written decision.
PTAB limits: PTAB does not change tax rates, tax bills or grant tax-exempt status.
Evidence: use comparable sales, appraisals, photos, repair records, property-record corrections and exemption paperwork.
County differences
Cook, Collar Counties and Other Illinois Counties
The senior exemption amount depends on county group.
Cook County and counties contiguous to Cook County use the larger $8,000 EAV reduction. Other counties use $5,000.
Do not assume one statewide filing portal. Illinois senior exemption applications, renewals and local deadlines are handled county by county.
Avoid delays
Common Illinois Senior Homestead Exemption Mistakes
Confusing dollar amount with bill savings: $8,000 or $5,000 is an EAV reduction, not an automatic refund amount.
Missing the freeze renewal: PTAX-340 must be filed every year for the senior freeze.
Using the wrong income limit: the 2026 freeze limit is $75,000, while the 2026 deferral limit is $77,000.
Calling IDOR first for a local application: IDOR publishes guidance, but counties process most exemption applications.
Filing deferral with the assessor: the senior tax deferral program goes through the county collector or treasurer.
Ignoring a trust or co-op issue: ownership, legal interest and liability for taxes must be clear.
Waiting for the tax bill: many corrections should start when the assessment notice or exemption status first appears wrong.
Appealing the wrong issue: PTAB is for assessment disputes after county review, not for tax rates or tax bills.
Decision path
What Illinois Seniors Should Do Next
If you just turned 65
Find your county assessment office and ask whether PTAX-324 is required.
Also ask whether the county requires annual PTAX-329 renewal.
If income is $75,000 or less for 2026
Ask about the Low-income Senior Citizens Assessment Freeze.
Prepare PTAX-340 and household-income records.
If you need help paying the bill
Review the Senior Citizens Real Estate Tax Deferral Program.
File with the county collector or treasurer between January 1 and March 1.
If the exemption is missing
Check the property record and tax bill.
Contact the assessment office with PIN, filing proof and age / residence documents.
If assessed value looks too high
Use the county assessment appeal process first.
Then consider PTAB only after a board of review decision.
If the property is in a trust
Ask the county exactly what trust or beneficial-interest documents are needed.
Do this before the filing deadline.
Important caution
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for Illinois homeowners.
It is not the official website of the Illinois Department of Revenue, any county assessor, Chief County Assessment Office, county collector, treasurer, board of review or PTAB.
It is not legal advice, tax advice, an official exemption approval, an assessment notice, a tax bill, a refund decision or an appeal decision.
Verify forms, deadlines, exemption status, income limits, appeal rules, tax rates and bill amounts with the responsible official office before acting.
Property records should be used for property-tax, appraisal, ownership-reference and public-record purposes only.
Do not use property-record information for employment screening, tenant screening, credit, insurance or any purpose regulated by the Fair Credit Reporting Act.
FAQs
Illinois Senior Homestead Exemption FAQs
What is the Illinois senior homestead exemption?
It is an annual homestead exemption for qualifying homeowners age 65 or older that reduces the home’s equalized assessed value before taxes are calculated.
How much is the Illinois senior homestead exemption?
The maximum reduction is $8,000 in Cook County and counties contiguous to Cook County, and $5,000 in all other Illinois counties.
Is the exemption amount the same as my tax savings?
No. The exemption reduces EAV. Estimated savings are calculated by multiplying the EAV reduction by the local tax rate.
Who processes senior homestead applications in Illinois?
Most applications are handled by the Chief County Assessment Office, county assessor or Cook County Assessor, depending on where the property is located.
What is the Illinois senior assessment freeze?
It is a separate low-income senior exemption that freezes or limits the home’s EAV base while the homeowner continues to qualify.
What is the 2026 senior freeze income limit in Illinois?
For taxable year 2026, payable in 2027, the Low-income Senior Citizens Assessment Freeze income limit is $75,000.
Does the senior freeze freeze the tax bill?
No. The EAV may be frozen, but the tax bill can still increase if tax rates rise or if improvements add value.
Which form is used for the Illinois senior freeze?
PTAX-340 is the Low-income Senior Citizens Assessment Freeze Homestead Exemption Application and Affidavit, and it must be filed every year.
What is the Illinois senior tax deferral program?
It is a separate program that lets qualified seniors defer all or part of property tax and special assessment payments. It creates a lien and repayment obligation.
Can PTAB fix a missing senior homestead exemption?
PTAB is mainly for assessment disputes after county board of review action. PTAB states it does not grant exempt status or review tax bills or tax rates.
Official resources