Exemption Descriptions

You can receive the Homeowner Exemption if you own or have a lease or contact which makes you responsible for the real estate taxes of the residential property. It must also be used as your principal place of residence for the year in question.

This exemption will be prorated if you purchased a newly constructed home that was not ready for occupancy until sometime after January 1 of the tax year in question. For further assistance, call our Taxpayer Services Department at (312) 443-7550. If you have never received a Homeowner Exemption on your home, you will need to apply for one. Exemption forms may be obtained by calling or visiting one of the Assessor’s Office locations or your local township assessor.

In 2003, Cook County Assessor Jim Houlihan developed the 7% Expanded Homeowner Exemption (EHE) in an effort to provide immediate relief to homeowners facing assessment increases and the resulting increases on their property tax bills.  The 7% EHE is an expanded homeowner exemption that provides additional savings to homeowners by slowing the impact of a home’s reassessment and providing taxpayers with more stable and predictable tax bills.  This property tax relief legislation was signed into law in July of 2004 and first implemented for 2003 City of Chicago tax bills.

In October of 2007, the 7% EHE was renewed for an additional reassessment cycle with new maximum exemption amounts. This legislation was in effect for the City of Chicago until 2008, for the North suburbs until 2009, and for the South suburbs until 2010. The state legislators recently voted to not renew this provision.

Please view our detailed breakdown of the 7% expanded homeowner exemption.

The Senior Citizen Exemption provides tax relief by reducing the equalized assessed valuation of an eligible residence. This savings is in the form of a deduction on the second-installment real estate tax bill.

No. Senior Citizens receiving the Senior Citizen Exemption automatically qualify for the Homeowner Exemption and do not have to apply for it separately.

Homeowners who received the Senior Exemption on their tax bills last year and did not sell their homes in the last year, do not have to reapply for the Senior Exemption this year.

Eligibility Requirements
1	You must be 65 years of age or older during the tax year for which you are applying;
2	You must either own the property or have a lease or contract which makes you responsible for the real estate taxes; and
3	The property must be your principal residence. If you have moved or plan to move in the future, you may be entitled to a prorated Senior Citizen Exemption, based on the time of occupancy.

To apply for a prorated Senior Citizen Exemption you must submit: A Senior Citizen Exemption Application Form A closing or settlement statement Copy of a recent property tax bill Copy of proof of age and residency

Application Procedures
1	If you are eligible for the exemption, please complete and sign the Senior Citizen Exemption Application Form. Information pertaining to Permanent Index Number and township can be found on your real estate tax bill.
2	You must also provide the following information:
Recent Real Estate Tax Bill For Your Home
	This includes your residential/property address and index number. If your bill is not mailed to your home, you must supply ONE MORE document that would prove your home address, such as your voter's registration card, voting record from the tax year(s) for which you are applying, or Driver's License or Illinois Identification (ID) card showing your address as the property address issued prior to the earliest year for which you are applying.
Proof Of Your Age
	Submit ONLY ONE official document that clearly shows your birth date, such as your Driver's License, Illinois Identification (ID) Card, Alien Registration Card, Social Security Form 2458, Naturalization Papers, Passport, or Birth or Baptismal Certificate. NOTE: Women who submit documents with maiden name must provide Marriage Certificate(s) to show connection with current name.

Owners of cooperative apartments must also submit a stock certificate, occupancy agreement, or trust agreement, along with their application.

If you apply by mail, do not send originals of the above documents. Please send copies because the documents cannot be returned to you.

If you apply in person at the Assessor's Office, your documents will be reviewed and returned to you while you wait.

The Assessor's Office will notify you when your application is approved.

If you are 65 or over, you will qualify for this exemption in your name. Please notify the Taxpayer Services Department and we will send you the proper application forms. Otherwise, your property will receive the exemption for the remainder of the year of your spouse’s death. You will then have to apply when you turn 65. For more information, you may contact our Taxpayer Services Department at (312) 443-7550.

The Senior Freeze Exemption allows qualified senior citizens to apply for a freeze of the equalized assessed value (EAV) of their properties for the year preceding the year in which they first apply and qualify for this exemption. For example, a senior citizen who qualifies and applies for this exemption in taxable year 2008 will have the EAV of the property frozen at the 2007 EAV. Those who qualify and receive this exemption should be aware that this does not automatically freeze the amount of their tax bill. Only the EAV remains at the fixed amount. The amount of dollars that the taxing districts asks for (levy) may change and thus alter a tax bill.

To qualify for the taxable year 2008, you must meet all of these requirements:

• Be born prior to or in the year 1943,
• Have a total gross household income of no more than $55,000 for 2007,
• Own the property, or have a legal, equitable or leasehold interest in the property on January 1, 2006 and January 1, 2007,
• Be liable for the payment of 2007 and 2008 property taxes, and
• Use the property as a principal place of residence on January 1, 2007 and January 1, 2008.

Those who are currently receiving the Senior Citizen Exemption will automatically receive an application form for the Senior Freeze Exemption. You must file each year in order to continue to receive the Senior Freeze Exemption and the requirements must be met each year.

Senior Citizen Real Estate
Tax Deferral Program
Cook County Treasurer's Office 312/443-5100
Circuit Breaker Program
Illinois Department of Revenue 800/624-2459

To qualify the veteran must be:

• an Illinois resident who has served as a member of the U.S. Armed Forces, Illinois National Guard or U.S. Reserve Forces,
• be returning from active duty in an armed conflict involving the armed forces of the U.S.,
• owned or had a legal or equitable interest in the property and used it as a principal place of residence on January 1, 2008 and
• be liable for the payment of property taxes. 

Veterans must complete the exemption application with the CCAO and:

• If a veteran is discharged from active duty service, he or she will need to provide the Department of Defense DD Form 214 certified by the County Recorder or Recorder of Deed’s or the Illinois Department of Veterans’ Affairs.
• If a veteran is still on active duty after returning home, they will need to provide military orders and a travel voucher showing the date of his or her return.  The documents must state that they are returning from armed conflict involving the armed forces of the U.S. within the tax year that they are requesting the exemption.

Please Note: This exemption may be received in addition

 to any of the other exemptions.