Illinois Homestead Exemptions: General, Senior, and the Low-Income Senior Freeze

Updated August 2026

Illinois runs three separate homestead exemptions, and the dollar amount of the largest one varies by county, Cook County and its collar counties get a different cap than the rest of the state.

Every Illinois owner-occupant qualifies for the General Homestead Exemption automatically, no age or income test. Seniors get an additional exemption, and low-income seniors can freeze their assessed value entirely through a third, separate program.

Illinois's Property Tax Relief Programs

General Homestead Exemption (GHE)

What it does: Reduces equalized assessed value (EAV) by up to $10,000 in Cook County, $8,000 in counties contiguous to Cook, and $6,000 in all other counties (the reduction equals the EAV increase over a 1977 base year, capped at these amounts). Some recent legislative activity may be moving toward a uniform $10,000 statewide, confirm the current figure for your county with the Illinois Department of Revenue.

Who qualifies: Any owner-occupant. No income test.

Deadline and form: Set by your county assessor (County-specific application). Citation: 35 ILCS 200/15-175.

Senior Citizens Homestead Exemption

What it does: $8,000 EAV reduction in Cook and contiguous counties, $5,000 in all other counties.

Who qualifies: Age 65+, owner-occupant. No income test.

Deadline and form: Set by your county assessor (Form PTAX-324). Citation: 35 ILCS 200/15-170.

Low-Income Senior Citizens Assessment Freeze (SCAFHE)

What it does: Freezes your EAV at the qualification-year level, stopping future growth from being taxed (does not reduce the existing value).

Who qualifies: Age 65+, maximum household income $75,000 for tax year 2026 (rising to $77,000 in 2027, $79,000 in 2028+).

Deadline and form: Annual filing required (Form PTAX-340). Citation: 35 ILCS 200/15-172.

An exemption or credit lowers your bill only after the assessed value is set. If that value is too high to begin with, you are overpaying on everything above it regardless of which relief programs you claim. Nobody checks the underlying value unless you do.

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How to Apply

Contact your county assessor's (or, where noted above, your state revenue department's) office for the current application form
Gather proof of ownership, occupancy, and, for income-tested programs, your prior-year income documentation
File before the deadline listed above, most jurisdictions do not accept late applications for that tax year
Confirm the relief shows up on your next assessment notice or tax bill

The Bottom Line

Because Illinois property tax is county-administered, always confirm the current dollar figure and deadline with your specific county assessor, Cook County and its neighbors use different amounts than the rest of the state.

Note: Program names, dollar figures, and income limits above are current as of August 2026 and are set or adjusted by the state legislature or department of revenue, not by AppealDesk. Some figures adjust annually, confirm the current-year number with your county or state before applying. AppealDesk helps homeowners identify available relief programs and appeal overassessments.

Most homeowners stack these programs on top of whatever value the assessor assigned and never question the value itself. It came from a mass-appraisal model, not an individual review of your home. It is worth checking once.

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