Property Tax Relief

Department of Revenue Exemptions & Effective Tax Years
Senior Citizens Homestead Exemption (SCHE) 1971
Homestead Improvement Exemption (HIE) 1975
Disabled Veterans Homestead Exemption (DVHE) 1969
General Homestead Exemption (GHE) 1978
Senior Citizens Assessment Freeze Homestead Ex. (SCAFHE) 1994
Alternative General Homestead Exemption (AGHE) 2003
Returning Veterans’ Homestead Exemption (RVHE) 2007
Disabled Veterans Standard Homestead Exemption (DVSHE) 2007
Disabled Persons’ Homestead Exemption 2007
Natural Disaster Homestead Exemption 2012

Please read the back of your tax bill for additional information concerning many of these exemptions. For questions or application contact the Supervisor of Assessments office.

Senior Citizen Tax Deferral Program  
Qualified senior citizens may defer all or part of the property taxes on their personal residence only. The deferral is similar to a loan against the property’s market value. A lien is filed on the property in order to ensure repayment of the deferral. The State pays the property taxes and then recovers the money, plus 6 percent annual interest, when the property is sold or transferred. The deferral must be repaid within one year of the taxpayer’s death or 90 days after the property ceases to qualify for this program. The maximum amount that can be deferred, including interest and lien fees, is 80 percent of the taxpayer’s equity interest in the property; limited to $5,000 per year. There are two application forms that must be completed. Application forms PTAX-1017-TD and PTAX-1018-TD may be received from the County Collector’s office. The filing deadline is March 1st of each tax year.

To qualify you must: 

• Be 65 or older by June 1st of the tax year.
• Have a total household income of less than $55,000
• Have lived in the property for at least 3 years, except when you may have been in a nursing or sheltered care home.
• Own the property which is used exclusively for residential purposes. This includes a condominium or a dwelling unit in a multi-dwelling building owned and operated as a cooperative. Ownership is limited to you and your spouse.
• Not owe delinquent property taxes on the property.

Senior Citizen Circuit Breaker Grants   
Qualified senior citizens may apply for this State of Illinois program grant. The amount of the grant is determined by a formula which includes your taxes or rent payments, and your total household income.  Applications may be obtained from the Illinois Dept. of  Revenue. They must be completed and returned on or before Dec. 31st of each year. Contact the Dept. of Revenue at 1-800-624-2459 for current information on grant funding and to receive an application.

To qualify you must: 

• Be 65 or older by January 1st of the tax year.  If you reach 65 during the tax year, you may be eligible for a partial grant.
• Live in Illinois at the time you file for the grant.
• Have total household income limitations.
• Obtain an application from the Illinois Dept. of Revenue, complete and file on or before Dec. 31st.