Circuit Breaker Tax Grant for Senior Citizens and Disabled





Variations in Receipt of Benefit

Benefit Varies with Income

Minimum Tax Amount Must be Paid

Benefit Type

Circuit Breaker


This program provides an annual grant to qualifying residents. Tax relief is lesser of the following two formulas: (1) the amount by which property tax liability exceeds the threshold of 3.5% of income; or (2) $700 minus 4.5% of income if income is less than $14,000 or $70 if income is over $14,000 but less than the maximum level. The maximum benefit is $700. The formula assumes property tax is 25% of rent.

How is Benefit Disbursed

Direct payment to taxpayer

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria




Income Ceiling


Description of Eligibility Criteria

Applicants can be renters or homeowners, but must be at least 65 years of age, or disabled, or the widow or widower turned 63 or 64 of an eligible person. Income ceilings are based on number of occupants: $21,218 for those living alone; $28,480 for 2 occupants; and $35,739 for 3 or more occupants.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The Illinois Department of Revenue will disburse payment of a property tax grant in the name of the claimant. Subject to annual appropriation.

Record ID



Eligible senior citizens may receive benefits under both the Circuit Breaker Tax Grant and Homestead Exemption programs. Income is defined as federal adjusted income modified to include, among other items, Social Security benefits.


Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2006)
Illinois Department of Revenue (no date), Illinois Property Tax System [ Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [ Accessed on 04/12/2010] View Archived Source
Illinois Department of Revenue (2000), Changes to Circuit Breaker and Pharmaceutical Assistance Programs [ Accessed on 04/12/2010] View Archived Source

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