Low-Income Senior Citizens Assessment Freeze "Senior Freeze"

If your home was eligible for the Senior Freeze Exemption in tax years 2021, 2020, 2019, or 2018 and the exemption was not applied to your property tax bill, the Assessor’s Office can help you obtain a refund through what is called a Certificate of Error. 

Certificate of Error applications for tax years 2021, 2020, 2019, or 2018 can be filed now by clicking the links below. As a reminder, it is recommended to apply online so that the application can be easily tracked and our representatives can provide status updates.

Apply Online

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1. Must be born in 1957 or prior. 
2. Have a total adjusted gross household income of no more than $65,000 for 2021.
3. Either own the property, or have a legal, equitable, or leasehold interest in the property on January 1, 2021, and January 1, 2022.
4. Be liable for the payment of 2021 and 2022 property taxes. 
5. Occupy the property as a principal place of residence on January 1, 2021, and January 1, 2022. 

NEW: If an applicant was enrolled in any of the following programs in 2021, they may be eligible for the "Senior Freeze" Exemption. The applicant must provide proof of enrollment in 2021 and they do not need to fill out the income verification portion of the application. 

• Aid to the Aged, Blind or Disabled (AABD) Program
• Supplemental Nutrition Assistance Program (SNAP)
• Low Income Home Energy Assistance Program (LIHEAP)
• The Benefit Access Program
• Senior Citizens Real Estate Tax Deferral Program

Please Note: The Senior Freeze Exemption freezes the Equalized Assessed Value (EAV) of a home. A property's total tax bill depends on the EAV and the tax rate. Because the tax rate is calculated each year and can change each year, so can the property tax bill. It is important to note that the exemption amount is not the dollar amount by which a tax bill is lowered. EAV is the partial value of a property to which tax rates are applied; it is this figure on which a tax bill is calculated. The Assessor does not set tax rates.

1. Proof of age and identity and occupancy in 2022.  

• A copy of one photo ID from List A must be provided along with an Occupancy Affidavit (the affidavit is provided within the online application).  The name and property address must match the application and the date of issue must verify that you occupied this property on or before January 1, 2022.

• List A: Photo IDs that verify identity and occupancy • Illinois Drivers License / ID Card • Matrícula Consular ID • City of Chicago ID Card

         If the address on your photo ID does not match the property address, include a copy of one document from List B and one from List C, and an Occupancy Affidavit. 

• List B: Photo IDs that verify identity and date of birth • Illinois Drivers License / ID Card • Matrícula Consular ID • City of Chicago ID Card • Passport • Certificate of Naturalization (N-550/N-570) • Permanent Resident Card (I-551) • Refugee Travel Document (I-571) • Employment Authorization Card (I-766)

  List C: Documents that verify 2022 occupancy • Bank statement • Landline, cable, or internet bill • Pay stub or Social Security Award letter • Voting record from 2022 (from Cook County Clerk’s office or Chicago Board of Elections)

     2. Proof of Property Tax Liability

• If you are listed on the deed recorded at the Cook County Clerk's Office, this verifies your property tax liability. The Assessor’s Office staff can verify recorded deeds for you, so you do not need to provide a document.
   
• If you are NOT listed on the recorded deed, please provide one of the following documents to verify you are liable for payment of property taxes for this property:
  • Deed (if not recorded) or contract for a deed 
  • Lease
  • Trust Agreement
  • Stock Certificate
  • Occupancy Agreement

      3. Total Household Income Verification

• The application will guide you through what counts as income for every member of the household.

  4. If the applicant was enrolled in any of the following programs in 2021, proof of enrollment in 2021 is needed. In this instance, the Income Verification doesn't need to be completed.

• Aid to the Aged, Blind or Disabled (AABD) Program
• Supplemental Nutrition Assistance Program (SNAP)
• Low Income Home Energy Assistance Program (LIHEAP)
• The Benefit Access Program
• Senior Citizens Real Estate Tax Deferral Program