Local Option Senior Citizen Property Tax Refund

State

Illinois

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Credit

Benefit

A city, village, or incorporated town can refund any part of the real property taxes it levies and collects on residential real property.

How is Benefit Disbursed

Direct payment to taxpayer

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Homeowner

Principal Residence

Description of Eligibility Criteria

An eligible individual must be 65 years or older, the owner of the property used as a principal residence, occupy the dwelling for more than 6 months, and not rent or lease any portion of the dwelling or real property to another person. If more than one person owns the property, at least one owner must be 65 or older and no co-owner can be under 60.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statute does not provide for state funding for local tax loss.

Record ID

IL106_RR22

Footnotes

Applications are administered by the counties; due dates and forms required may vary.

Sources

Illinois Compiled Statutes, 65 ILCS § 75/0.01 ~ § 75/1 (in effect for 2022)

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