Senior Citizens Homestead Exemption





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



This program exempts up to $8,000 of equalized assessed value from property taxes in counties with 3,000,000 or more residents. The benefit is $5,000 in all other counties.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program. Single family residences or apartments are eligible for this benefit.

Eligibility Criteria



Description of Eligibility Criteria

Eligible individuals must occupy the property as their principal residence and be liable for the property tax burden. The applicant must have an ownership interest in the property through outright ownership or a lease. Applicants must be 65 or older. A stay in a nursing home or similar care facility does not affect eligibility if the property is still occupied by the applicant's spouse or the property remains unoccupied but still owned by the claimant.

Local Option in Adoption of Program

Local government is unable to exercise an option

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

No reimbursement by the state is required for the implementation of any part of this program.

Record ID



Effective 25 August 2017 For taxable years 2013 through 2016, the maximum reduction is $5,000 in all counties. For taxable years 2017 and thereafter, the maximum reduction is $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties. In accordance with 2017 Ill. Laws ch. 100-401. Counties may determine eligibility of applicants that are to receive the benefits, by affidavit, application, visual inspection, questionnaire, or other reasonable methods. Applications that required by the counties may vary.


35 Ill. Comp. Stat. § 200/15-170 (in effect for 2017)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [ Accessed on 07/11/2018]

View Archived Source
2017 Ill. Laws ch. 100-401

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