PROP TX-SENIOR EXEMPTION

Illinois General Assembly - Full Text of HB1789

Select Language

×

The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

The English language version is always the official and authoritative version of this website.

NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of HB1789

Home

Legislation

Full Text

HB1789 - 104th General Assembly

Bill Status

Full Text

Votes

Witness Slips

Select Menu

Bill Status

Full Text

Votes

Witness Slips

Printer Friendly Version

Introduced

Printer Friendly Version

Introduced

Open PDF

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1789

Introduced 1/28/2025, by Rep. Nicole La Ha

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-170

Amends the Property Tax Code. Provides that the total property tax
bill for any property receiving the senior citizens homestead exemption
may not exceed 101% of the tax bill for the immediately preceding taxable
year, unless the increase is due to improvements to the property that
increased the property's fair market value in the applicable tax year.
LRB104 08944 HLH 18999 b

A BILL FOR

HB1789
LRB104 08944 HLH 18999 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Section 15-170 as follows:

6

(35 ILCS 200/15-170)
7

Sec. 15-170.
Senior citizens homestead exemption.

8

(a) An annual homestead exemption limited, except as
9
described here with relation to cooperatives or life care
10
facilities, to a maximum reduction set forth below from the
11
property's value, as equalized or assessed by the Department,
12
is granted for property that is occupied as a residence by a
13
person 65 years of age or older who is liable for paying real
14
estate taxes on the property and is an owner of record of the
15
property or has a legal or equitable interest therein as
16
evidenced by a written instrument, except for a leasehold
17
interest, other than a leasehold interest of land on which a
18
single family residence is located, which is occupied as a
19
residence by a person 65 years or older who has an ownership
20
interest therein, legal, equitable or as a lessee, and on
21
which he or she is liable for the payment of property taxes.
22
Before taxable year 2004, the maximum reduction shall be
23
$2,500 in counties with 3,000,000 or more inhabitants and

HB1789
- 2 -
LRB104 08944 HLH 18999 b
1
$2,000 in all other counties. For taxable years 2004 through
2
2005, the maximum reduction shall be $3,000 in all counties.
3
For taxable years 2006 and 2007, the maximum reduction shall
4
be $3,500. For taxable years 2008 through 2011, the maximum
5
reduction is $4,000 in all counties. For taxable year 2012,
6
the maximum reduction is $5,000 in counties with 3,000,000 or
7
more inhabitants and $4,000 in all other counties. For taxable
8
years 2013 through 2016, the maximum reduction is $5,000 in
9
all counties. For taxable years 2017 through 2022, the maximum
10
reduction is $8,000 in counties with 3,000,000 or more
11
inhabitants and $5,000 in all other counties. For taxable
12
years 2023 and thereafter, the maximum reduction is $8,000 in
13
counties with 3,000,000 or more inhabitants and counties that
14
are contiguous to a county of 3,000,000 or more inhabitants
15
and $5,000 in all other counties.
16

(b) For land improved with an apartment building owned and
17
operated as a cooperative, the maximum reduction from the
18
value of the property, as equalized by the Department, shall
19
be multiplied by the number of apartments or units occupied by
20
a person 65 years of age or older who is liable, by contract
21
with the owner or owners of record, for paying property taxes
22
on the property and is an owner of record of a legal or
23
equitable interest in the cooperative apartment building,
24
other than a leasehold interest. For land improved with a life
25
care facility, the maximum reduction from the value of the
26
property, as equalized by the Department, shall be multiplied

HB1789
- 3 -
LRB104 08944 HLH 18999 b
1
by the number of apartments or units occupied by persons 65
2
years of age or older, irrespective of any legal, equitable,
3
or leasehold interest in the facility, who are liable, under a
4
contract with the owner or owners of record of the facility,
5
for paying property taxes on the property. In a cooperative or
6
a life care facility where a homestead exemption has been
7
granted, the cooperative association or the management firm of
8
the cooperative or facility shall credit the savings resulting
9
from that exemption only to the apportioned tax liability of
10
the owner or resident who qualified for the exemption. Any
11
person who willfully refuses to so credit the savings shall be
12
guilty of a Class B misdemeanor. Under this Section and
13
Sections 15-175, 15-176, and 15-177, "life care facility"
14
means a facility, as defined in Section 2 of the Life Care
15
Facilities Act, with which the applicant for the homestead
16
exemption has a life care contract as defined in that Act.
17

(c) When a homestead exemption has been granted under this
18
Section and the person qualifying subsequently becomes a
19
resident of a facility licensed under the Assisted Living and
20
Shared Housing Act, the Nursing Home Care Act, the Specialized
21
Mental Health Rehabilitation Act of 2013, the ID/DD Community
22
Care Act, or the MC/DD Act, the exemption shall continue so
23
long as the residence continues to be occupied by the
24
qualifying person's spouse if the spouse is 65 years of age or
25
older, or if the residence remains unoccupied but is still
26
owned by the person qualified for the homestead exemption.

HB1789
- 4 -
LRB104 08944 HLH 18999 b
1

(d) A person who will be 65 years of age during the current
2
assessment year shall be eligible to apply for the homestead
3
exemption during that assessment year. Application shall be
4
made during the application period in effect for the county of
5
his residence.
6

(e) Beginning with assessment year 2003, for taxes payable
7
in 2004, property that is first occupied as a residence after
8
January 1 of any assessment year by a person who is eligible
9
for the senior citizens homestead exemption under this Section
10
must be granted a pro-rata exemption for the assessment year.
11
The amount of the pro-rata exemption is the exemption allowed
12
in the county under this Section divided by 365 and multiplied
13
by the number of days during the assessment year the property
14
is occupied as a residence by a person eligible for the
15
exemption under this Section. The chief county assessment
16
officer must adopt reasonable procedures to establish
17
eligibility for this pro-rata exemption.
18

(f) The assessor or chief county assessment officer may
19
determine the eligibility of a life care facility to receive
20
the benefits provided by this Section, by affidavit,
21
application, visual inspection, questionnaire or other
22
reasonable methods in order to ensure that the tax savings
23
resulting from the exemption are credited by the management
24
firm to the apportioned tax liability of each qualifying
25
resident. The assessor may request reasonable proof that the
26
management firm has so credited the exemption.

HB1789
- 5 -
LRB104 08944 HLH 18999 b
1

(g) The chief county assessment officer of each county
2
with less than 3,000,000 inhabitants shall provide to each
3
person allowed a homestead exemption under this Section a form
4
to designate any other person to receive a duplicate of any
5
notice of delinquency in the payment of taxes assessed and
6
levied under this Code on the property of the person receiving
7
the exemption. The duplicate notice shall be in addition to
8
the notice required to be provided to the person receiving the
9
exemption, and shall be given in the manner required by this
10
Code. The person filing the request for the duplicate notice
11
shall pay a fee of $5 to cover administrative costs to the
12
supervisor of assessments, who shall then file the executed
13
designation with the county collector. Notwithstanding any
14
other provision of this Code to the contrary, the filing of
15
such an executed designation requires the county collector to
16
provide duplicate notices as indicated by the designation. A
17
designation may be rescinded by the person who executed such
18
designation at any time, in the manner and form required by the
19
chief county assessment officer.
20

(h) The assessor or chief county assessment officer may
21
determine the eligibility of residential property to receive
22
the homestead exemption provided by this Section by
23
application, visual inspection, questionnaire or other
24
reasonable methods. The determination shall be made in
25
accordance with guidelines established by the Department.
26

(i) In counties with 3,000,000 or more inhabitants, for

HB1789
- 6 -
LRB104 08944 HLH 18999 b
1
taxable years 2010 through 2018, each taxpayer who has been
2
granted an exemption under this Section must reapply on an
3
annual basis.
4

If a reapplication is required, then the chief county
5
assessment officer shall mail the application to the taxpayer
6
at least 60 days prior to the last day of the application
7
period for the county.
8

For taxable years 2019 and thereafter, in counties with
9
3,000,000 or more inhabitants, a taxpayer who has been granted
10
an exemption under this Section need not reapply. However, if
11
the property ceases to be qualified for the exemption under
12
this Section in any year for which a reapplication is not
13
required under this Section, then the owner of record of the
14
property shall notify the chief county assessment officer that
15
the property is no longer qualified. In addition, for taxable
16
years 2019 and thereafter, the chief county assessment officer
17
of a county with 3,000,000 or more inhabitants shall enter
18
into an intergovernmental agreement with the county clerk of
19
that county and the Department of Public Health, as well as any
20
other appropriate governmental agency, to obtain information
21
that documents the death of a taxpayer who has been granted an
22
exemption under this Section. Notwithstanding any other
23
provision of law, the county clerk and the Department of
24
Public Health shall provide that information to the chief
25
county assessment officer. The Department of Public Health
26
shall supply this information no less frequently than every

HB1789
- 7 -
LRB104 08944 HLH 18999 b
1
calendar quarter. Information concerning the death of a
2
taxpayer may be shared with the county treasurer. The chief
3
county assessment officer shall also enter into a data
4
exchange agreement with the Social Security Administration or
5
its agent to obtain access to the information regarding deaths
6
in possession of the Social Security Administration. The chief
7
county assessment officer shall, subject to the notice
8
requirements under subsection (m) of Section 9-275, terminate
9
the exemption under this Section if the information obtained
10
indicates that the property is no longer qualified for the
11
exemption. In counties with 3,000,000 or more inhabitants, the
12
assessor and the county clerk shall establish policies and
13
practices for the regular exchange of information for the
14
purpose of alerting the assessor whenever the transfer of
15
ownership of any property receiving an exemption under this
16
Section has occurred. When such a transfer occurs, the
17
assessor shall mail a notice to the new owner of the property
18
(i) informing the new owner that the exemption will remain in
19
place through the year of the transfer, after which it will be
20
canceled, and (ii) providing information pertaining to the
21
rules for reapplying for the exemption if the owner qualifies.
22
In counties with 3,000,000 or more inhabitants, the chief
23
county assessment official shall conduct, by no later than
24
December 31 of the first year of each reassessment cycle, as
25
determined by Section 9-220, a review of all exemptions
26
granted under this Section for the preceding reassessment

HB1789
- 8 -
LRB104 08944 HLH 18999 b
1
cycle under this Section. The review shall be designed to
2
ascertain whether any senior homestead exemptions have been
3
granted erroneously. If it is determined that a senior
4
homestead exemption has been erroneously applied to a
5
property, the chief county assessment officer shall make use
6
of the appropriate provisions of Section 9-275 in relation to
7
the property that received the erroneous homestead exemption.
8

(j) In counties with less than 3,000,000 inhabitants, the
9
county board may by resolution provide that if a person has
10
been granted a homestead exemption under this Section, the
11
person qualifying need not reapply for the exemption. In
12
counties in which the county board passes such a resolution,
13
the chief county assessment official shall, prior to the
14
submission of the final abstract for the first year of each
15
reassessment cycle, as determined by Section 9-215, review all
16
exemptions granted for the preceding reassessment cycle under
17
this Section. The review shall be designed to ascertain
18
whether any senior homestead exemptions have been granted
19
erroneously.
20

In counties with less than 3,000,000 inhabitants, if the
21
assessor or chief county assessment officer requires annual
22
application for verification of eligibility for an exemption
23
once granted under this Section, the application shall be
24
mailed to the taxpayer.
25

(l) The assessor or chief county assessment officer shall
26
notify each person who qualifies for an exemption under this

HB1789
- 9 -
LRB104 08944 HLH 18999 b
1
Section that the person may also qualify for deferral of real
2
estate taxes under the Senior Citizens Real Estate Tax
3
Deferral Act. The notice shall set forth the qualifications
4
needed for deferral of real estate taxes, the address and
5
telephone number of county collector, and a statement that
6
applications for deferral of real estate taxes may be obtained
7
from the county collector.
8

(l-5) Notwithstanding any other provision of law,
9
beginning in levy year 2026, the total tax bill for any
10
property receiving an exemption under this Section may not
11
exceed 101% of the tax bill for the immediately preceding
12
taxable year, unless the increase is due to improvements to
13
the property that increased the property's fair market value
14
in the applicable tax year. If the property's tax liability is
15
reduced as a result of the provisions of this subsection, then
16
the disbursements to each taxing district in which the
17
property is located shall be reduced according to each taxing
18
district's proportionate share of the property's total tax
19
liability for the taxable year.

20

(m) Notwithstanding Sections 6 and 8 of the State Mandates
21
Act, no reimbursement by the State is required for the
22
implementation of any mandate created by this Section.
23
(Source: P.A. 102-895, eff. 5-23-22; 103-592, eff. 1-1-25
.)

Footer

Disclaimer

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.

Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.
Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn