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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB1821

Introduced 2/5/2025, by Sen. Laura M. Murphy

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-172
320 ILCS 30/2

from Ch. 67 1/2, par. 452

Amends the Property Tax Code. In provisions concerning the low-income
senior citizens assessment freeze homestead exemption, provides that the
applicant's income does not include up to $10,000 per household in
required minimum distributions under the Internal Revenue Code from a
retirement plan, retirement account, or retirement annuity. Provides that,
for taxable year 2025 and thereafter, the maximum income limitation is
$75,000 for all qualified property. Amends the Senior Citizens Real Estate
Tax Deferral Act. Provides that an eligible taxpayer has a household
income of not more than $75,000 for tax year 2025 and thereafter
(currently, $65,000 for tax years 2022 through 2025 and $55,000 for tax
year 2026 and thereafter). Effective immediately.
LRB104 08040 HLH 18086 b

A BILL FOR

SB1821
LRB104 08040 HLH 18086 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 15-172 as follows:

6

(35 ILCS 200/15-172)
7

Sec. 15-172.
Low-Income Senior Citizens Assessment Freeze
8
Homestead Exemption.
9

(a) This Section may be cited as the Low-Income Senior
10
Citizens Assessment Freeze Homestead Exemption.
11

(b) As used in this Section:
12

"Applicant" means an individual who has filed an
13
application under this Section.
14

"Base amount" means the base year equalized assessed value
15
of the residence plus the first year's equalized assessed
16
value of any added improvements which increased the assessed
17
value of the residence after the base year.
18

"Base year" means the taxable year prior to the taxable
19
year for which the applicant first qualifies and applies for
20
the exemption provided that in the prior taxable year the
21
property was improved with a permanent structure that was
22
occupied as a residence by the applicant who was liable for
23
paying real property taxes on the property and who was either

SB1821
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1
(i) an owner of record of the property or had legal or
2
equitable interest in the property as evidenced by a written
3
instrument or (ii) had a legal or equitable interest as a
4
lessee in the parcel of property that was single family
5
residence. If in any subsequent taxable year for which the
6
applicant applies and qualifies for the exemption the
7
equalized assessed value of the residence is less than the
8
equalized assessed value in the existing base year (provided
9
that such equalized assessed value is not based on an assessed
10
value that results from a temporary irregularity in the
11
property that reduces the assessed value for one or more
12
taxable years), then that subsequent taxable year shall become
13
the base year until a new base year is established under the
14
terms of this paragraph. For taxable year 1999 only, the Chief
15
County Assessment Officer shall review (i) all taxable years
16
for which the applicant applied and qualified for the
17
exemption and (ii) the existing base year. The assessment
18
officer shall select as the new base year the year with the
19
lowest equalized assessed value. An equalized assessed value
20
that is based on an assessed value that results from a
21
temporary irregularity in the property that reduces the
22
assessed value for one or more taxable years shall not be
23
considered the lowest equalized assessed value. The selected
24
year shall be the base year for taxable year 1999 and
25
thereafter until a new base year is established under the
26
terms of this paragraph.

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1

"Chief County Assessment Officer" means the County
2
Assessor or Supervisor of Assessments of the county in which
3
the property is located.
4

"Equalized assessed value" means the assessed value as
5
equalized by the Illinois Department of Revenue.
6

"Household" means the applicant, the spouse of the
7
applicant, and all persons using the residence of the
8
applicant as their principal place of residence.
9

"Household income" means the combined income of the
10
members of a household for the calendar year preceding the
11
taxable year.
12

"Income" has the same meaning as provided in Section 3.07
13
of the Senior Citizens and Persons with Disabilities Property
14
Tax Relief Act, except that, beginning in assessment year
15
2001, "income" does not include veteran's benefits
, and,
16
beginning in assessment year 2025, "income" does not include
17
up to $10,000 per household in required minimum distributions
18
under the Internal Revenue Code from a retirement plan,
19
retirement account, or retirement annuity
.
20

"Internal Revenue Code of 1986" means the United States
21
Internal Revenue Code of 1986 or any successor law or laws
22
relating to federal income taxes in effect for the year
23
preceding the taxable year.
24

"Life care facility that qualifies as a cooperative" means
25
a facility as defined in Section 2 of the Life Care Facilities
26
Act.

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LRB104 08040 HLH 18086 b
1

"Maximum income limitation" means:
2

(1) $35,000 prior to taxable year 1999;
3

(2) $40,000 in taxable years 1999 through 2003;
4

(3) $45,000 in taxable years 2004 through 2005;
5

(4) $50,000 in taxable years 2006 and 2007;
6

(5) $55,000 in taxable years 2008 through 2016;
7

(6) for taxable year 2017, (i) $65,000 for qualified
8

property located in a county with 3,000,000 or more
9

inhabitants and (ii) $55,000 for qualified property
10

located in a county with fewer than 3,000,000 inhabitants;
11

and

12

(7) for taxable years 2018
through 2024

and
13

thereafter
, $65,000 for all qualified property
; and

.

14

(8) for taxable years 2025 and thereafter, $75,000 for
15

all qualified property.

16

As an alternative income valuation, a homeowner who is
17
enrolled in any of the following programs may be presumed to
18
have household income that does not exceed the maximum income
19
limitation for that tax year as required by this Section: Aid
20
to the Aged, Blind or Disabled (AABD) Program or the
21
Supplemental Nutrition Assistance Program (SNAP), both of
22
which are administered by the Department of Human Services;
23
the Low Income Home Energy Assistance Program (LIHEAP), which
24
is administered by the Department of Commerce and Economic
25
Opportunity; The Benefit Access program, which is administered
26
by the Department on Aging; and the Senior Citizens Real

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LRB104 08040 HLH 18086 b
1
Estate Tax Deferral Program.
2

A chief county assessment officer may indicate that he or
3
she has verified an applicant's income eligibility for this
4
exemption but may not report which program or programs, if
5
any, enroll the applicant. Release of personal information
6
submitted pursuant to this Section shall be deemed an
7
unwarranted invasion of personal privacy under the Freedom of
8
Information Act.
9

"Residence" means the principal dwelling place and
10
appurtenant structures used for residential purposes in this
11
State occupied on January 1 of the taxable year by a household
12
and so much of the surrounding land, constituting the parcel
13
upon which the dwelling place is situated, as is used for
14
residential purposes. If the Chief County Assessment Officer
15
has established a specific legal description for a portion of
16
property constituting the residence, then that portion of
17
property shall be deemed the residence for the purposes of
18
this Section.
19

"Taxable year" means the calendar year during which ad
20
valorem property taxes payable in the next succeeding year are
21
levied.
22

(c) Beginning in taxable year 1994, a low-income senior
23
citizens assessment freeze homestead exemption is granted for
24
real property that is improved with a permanent structure that
25
is occupied as a residence by an applicant who (i) is 65 years
26
of age or older during the taxable year, (ii) has a household

SB1821
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LRB104 08040 HLH 18086 b
1
income that does not exceed the maximum income limitation,
2
(iii) is liable for paying real property taxes on the
3
property, and (iv) is an owner of record of the property or has
4
a legal or equitable interest in the property as evidenced by a
5
written instrument. This homestead exemption shall also apply
6
to a leasehold interest in a parcel of property improved with a
7
permanent structure that is a single family residence that is
8
occupied as a residence by a person who (i) is 65 years of age
9
or older during the taxable year, (ii) has a household income
10
that does not exceed the maximum income limitation, (iii) has
11
a legal or equitable ownership interest in the property as
12
lessee, and (iv) is liable for the payment of real property
13
taxes on that property.

14

In counties of 3,000,000 or more inhabitants, the amount
15
of the exemption for all taxable years is the equalized
16
assessed value of the residence in the taxable year for which
17
application is made minus the base amount. In all other
18
counties, the amount of the exemption is as follows: (i)
19
through taxable year 2005 and for taxable year 2007 and
20
thereafter, the amount of this exemption shall be the
21
equalized assessed value of the residence in the taxable year
22
for which application is made minus the base amount; and (ii)
23
for taxable year 2006, the amount of the exemption is as
24
follows:
25

(1) For an applicant who has a household income of
26

$45,000 or less, the amount of the exemption is the

SB1821
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LRB104 08040 HLH 18086 b
1

equalized assessed value of the residence in the taxable
2

year for which application is made minus the base amount.
3

(2) For an applicant who has a household income
4

exceeding $45,000 but not exceeding $46,250, the amount of
5

the exemption is (i) the equalized assessed value of the
6

residence in the taxable year for which application is
7

made minus the base amount (ii) multiplied by 0.8.
8

(3) For an applicant who has a household income
9

exceeding $46,250 but not exceeding $47,500, the amount of
10

the exemption is (i) the equalized assessed value of the
11

residence in the taxable year for which application is
12

made minus the base amount (ii) multiplied by 0.6.
13

(4) For an applicant who has a household income
14

exceeding $47,500 but not exceeding $48,750, the amount of
15

the exemption is (i) the equalized assessed value of the
16

residence in the taxable year for which application is
17

made minus the base amount (ii) multiplied by 0.4.
18

(5) For an applicant who has a household income
19

exceeding $48,750 but not exceeding $50,000, the amount of
20

the exemption is (i) the equalized assessed value of the
21

residence in the taxable year for which application is
22

made minus the base amount (ii) multiplied by 0.2.
23

When the applicant is a surviving spouse of an applicant
24
for a prior year for the same residence for which an exemption
25
under this Section has been granted, the base year and base
26
amount for that residence are the same as for the applicant for

SB1821
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LRB104 08040 HLH 18086 b
1
the prior year.
2

Each year at the time the assessment books are certified
3
to the County Clerk, the Board of Review or Board of Appeals
4
shall give to the County Clerk a list of the assessed values of
5
improvements on each parcel qualifying for this exemption that
6
were added after the base year for this parcel and that
7
increased the assessed value of the property.
8

In the case of land improved with an apartment building
9
owned and operated as a cooperative or a building that is a
10
life care facility that qualifies as a cooperative, the
11
maximum reduction from the equalized assessed value of the
12
property is limited to the sum of the reductions calculated
13
for each unit occupied as a residence by a person or persons
14
(i) 65 years of age or older, (ii) with a household income that
15
does not exceed the maximum income limitation, (iii) who is
16
liable, by contract with the owner or owners of record, for
17
paying real property taxes on the property, and (iv) who is an
18
owner of record of a legal or equitable interest in the
19
cooperative apartment building, other than a leasehold
20
interest. In the instance of a cooperative where a homestead
21
exemption has been granted under this Section, the cooperative
22
association or its management firm shall credit the savings
23
resulting from that exemption only to the apportioned tax
24
liability of the owner who qualified for the exemption. Any
25
person who willfully refuses to credit that savings to an
26
owner who qualifies for the exemption is guilty of a Class B

SB1821
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LRB104 08040 HLH 18086 b
1
misdemeanor.
2

When a homestead exemption has been granted under this
3
Section and an applicant then becomes a resident of a facility
4
licensed under the Assisted Living and Shared Housing Act, the
5
Nursing Home Care Act, the Specialized Mental Health
6
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
7
the MC/DD Act, the exemption shall be granted in subsequent
8
years so long as the residence (i) continues to be occupied by
9
the qualified applicant's spouse or (ii) if remaining
10
unoccupied, is still owned by the qualified applicant for the
11
homestead exemption.
12

Beginning January 1, 1997, when an individual dies who
13
would have qualified for an exemption under this Section, and
14
the surviving spouse does not independently qualify for this
15
exemption because of age, the exemption under this Section
16
shall be granted to the surviving spouse for the taxable year
17
preceding and the taxable year of the death, provided that,
18
except for age, the surviving spouse meets all other
19
qualifications for the granting of this exemption for those
20
years.
21

When married persons maintain separate residences, the
22
exemption provided for in this Section may be claimed by only
23
one of such persons and for only one residence.
24

For taxable year 1994 only, in counties having less than
25
3,000,000 inhabitants, to receive the exemption, a person
26
shall submit an application by February 15, 1995 to the Chief

SB1821
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LRB104 08040 HLH 18086 b
1
County Assessment Officer of the county in which the property
2
is located. In counties having 3,000,000 or more inhabitants,
3
for taxable year 1994 and all subsequent taxable years, to
4
receive the exemption, a person may submit an application to
5
the Chief County Assessment Officer of the county in which the
6
property is located during such period as may be specified by
7
the Chief County Assessment Officer. The Chief County
8
Assessment Officer in counties of 3,000,000 or more
9
inhabitants shall annually give notice of the application
10
period by mail or by publication. In counties having less than
11
3,000,000 inhabitants, beginning with taxable year 1995 and
12
thereafter, to receive the exemption, a person shall submit an
13
application by July 1 of each taxable year to the Chief County
14
Assessment Officer of the county in which the property is
15
located. A county may, by ordinance, establish a date for
16
submission of applications that is different than July 1. The
17
applicant shall submit with the application an affidavit of
18
the applicant's total household income, age, marital status
19
(and if married the name and address of the applicant's
20
spouse, if known), and principal dwelling place of members of
21
the household on January 1 of the taxable year. The Department
22
shall establish, by rule, a method for verifying the accuracy
23
of affidavits filed by applicants under this Section, and the
24
Chief County Assessment Officer may conduct audits of any
25
taxpayer claiming an exemption under this Section to verify
26
that the taxpayer is eligible to receive the exemption. Each

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LRB104 08040 HLH 18086 b
1
application shall contain or be verified by a written
2
declaration that it is made under the penalties of perjury. A
3
taxpayer's signing a fraudulent application under this Act is
4
perjury, as defined in Section 32-2 of the Criminal Code of
5
2012. The applications shall be clearly marked as applications
6
for the Low-Income Senior Citizens Assessment Freeze Homestead
7
Exemption and must contain a notice that any taxpayer who
8
receives the exemption is subject to an audit by the Chief
9
County Assessment Officer.
10

Notwithstanding any other provision to the contrary, in
11
counties having fewer than 3,000,000 inhabitants, if an
12
applicant fails to file the application required by this
13
Section in a timely manner and this failure to file is due to a
14
mental or physical condition sufficiently severe so as to
15
render the applicant incapable of filing the application in a
16
timely manner, the Chief County Assessment Officer may extend
17
the filing deadline for a period of 30 days after the applicant
18
regains the capability to file the application, but in no case
19
may the filing deadline be extended beyond 3 months of the
20
original filing deadline. In order to receive the extension
21
provided in this paragraph, the applicant shall provide the
22
Chief County Assessment Officer with a signed statement from
23
the applicant's physician, advanced practice registered nurse,
24
or physician assistant stating the nature and extent of the
25
condition, that, in the physician's, advanced practice
26
registered nurse's, or physician assistant's opinion, the

SB1821
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LRB104 08040 HLH 18086 b
1
condition was so severe that it rendered the applicant
2
incapable of filing the application in a timely manner, and
3
the date on which the applicant regained the capability to
4
file the application.
5

Beginning January 1, 1998, notwithstanding any other
6
provision to the contrary, in counties having fewer than
7
3,000,000 inhabitants, if an applicant fails to file the
8
application required by this Section in a timely manner and
9
this failure to file is due to a mental or physical condition
10
sufficiently severe so as to render the applicant incapable of
11
filing the application in a timely manner, the Chief County
12
Assessment Officer may extend the filing deadline for a period
13
of 3 months. In order to receive the extension provided in this
14
paragraph, the applicant shall provide the Chief County
15
Assessment Officer with a signed statement from the
16
applicant's physician, advanced practice registered nurse, or
17
physician assistant stating the nature and extent of the
18
condition, and that, in the physician's, advanced practice
19
registered nurse's, or physician assistant's opinion, the
20
condition was so severe that it rendered the applicant
21
incapable of filing the application in a timely manner.
22

In counties having less than 3,000,000 inhabitants, if an
23
applicant was denied an exemption in taxable year 1994 and the
24
denial occurred due to an error on the part of an assessment
25
official, or his or her agent or employee, then beginning in
26
taxable year 1997 the applicant's base year, for purposes of

SB1821
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LRB104 08040 HLH 18086 b
1
determining the amount of the exemption, shall be 1993 rather
2
than 1994. In addition, in taxable year 1997, the applicant's
3
exemption shall also include an amount equal to (i) the amount
4
of any exemption denied to the applicant in taxable year 1995
5
as a result of using 1994, rather than 1993, as the base year,
6
(ii) the amount of any exemption denied to the applicant in
7
taxable year 1996 as a result of using 1994, rather than 1993,
8
as the base year, and (iii) the amount of the exemption
9
erroneously denied for taxable year 1994.
10

For purposes of this Section, a person who will be 65 years
11
of age during the current taxable year shall be eligible to
12
apply for the homestead exemption during that taxable year.
13
Application shall be made during the application period in
14
effect for the county of his or her residence.
15

The Chief County Assessment Officer may determine the
16
eligibility of a life care facility that qualifies as a
17
cooperative to receive the benefits provided by this Section
18
by use of an affidavit, application, visual inspection,
19
questionnaire, or other reasonable method in order to insure
20
that the tax savings resulting from the exemption are credited
21
by the management firm to the apportioned tax liability of
22
each qualifying resident. The Chief County Assessment Officer
23
may request reasonable proof that the management firm has so
24
credited that exemption.
25

Except as provided in this Section, all information
26
received by the chief county assessment officer or the

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LRB104 08040 HLH 18086 b
1
Department from applications filed under this Section, or from
2
any investigation conducted under the provisions of this
3
Section, shall be confidential, except for official purposes
4
or pursuant to official procedures for collection of any State
5
or local tax or enforcement of any civil or criminal penalty or
6
sanction imposed by this Act or by any statute or ordinance
7
imposing a State or local tax. Any person who divulges any such
8
information in any manner, except in accordance with a proper
9
judicial order, is guilty of a Class A misdemeanor.
10

Nothing contained in this Section shall prevent the
11
Director or chief county assessment officer from publishing or
12
making available reasonable statistics concerning the
13
operation of the exemption contained in this Section in which
14
the contents of claims are grouped into aggregates in such a
15
way that information contained in any individual claim shall
16
not be disclosed.
17

Notwithstanding any other provision of law, for taxable
18
year 2017 and thereafter, in counties of 3,000,000 or more
19
inhabitants, the amount of the exemption shall be the greater
20
of (i) the amount of the exemption otherwise calculated under
21
this Section or (ii) $2,000.
22

(c-5) Notwithstanding any other provision of law, each
23
chief county assessment officer may approve this exemption for
24
the 2020 taxable year, without application, for any property
25
that was approved for this exemption for the 2019 taxable
26
year, provided that:

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LRB104 08040 HLH 18086 b
1

(1) the county board has declared a local disaster as
2

provided in the Illinois Emergency Management Agency Act
3

related to the COVID-19 public health emergency;
4

(2) the owner of record of the property as of January
5

1, 2020 is the same as the owner of record of the property
6

as of January 1, 2019;
7

(3) the exemption for the 2019 taxable year has not
8

been determined to be an erroneous exemption as defined by
9

this Code; and
10

(4) the applicant for the 2019 taxable year has not
11

asked for the exemption to be removed for the 2019 or 2020
12

taxable years.
13

Nothing in this subsection shall preclude or impair the
14
authority of a chief county assessment officer to conduct
15
audits of any taxpayer claiming an exemption under this
16
Section to verify that the taxpayer is eligible to receive the
17
exemption as provided elsewhere in this Section.
18

(c-10) Notwithstanding any other provision of law, each
19
chief county assessment officer may approve this exemption for
20
the 2021 taxable year, without application, for any property
21
that was approved for this exemption for the 2020 taxable
22
year, if:
23

(1) the county board has declared a local disaster as
24

provided in the Illinois Emergency Management Agency Act
25

related to the COVID-19 public health emergency;
26

(2) the owner of record of the property as of January

SB1821
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LRB104 08040 HLH 18086 b
1

1, 2021 is the same as the owner of record of the property
2

as of January 1, 2020;
3

(3) the exemption for the 2020 taxable year has not
4

been determined to be an erroneous exemption as defined by
5

this Code; and
6

(4) the taxpayer for the 2020 taxable year has not
7

asked for the exemption to be removed for the 2020 or 2021
8

taxable years.
9

Nothing in this subsection shall preclude or impair the
10
authority of a chief county assessment officer to conduct
11
audits of any taxpayer claiming an exemption under this
12
Section to verify that the taxpayer is eligible to receive the
13
exemption as provided elsewhere in this Section.
14

(d) Each Chief County Assessment Officer shall annually
15
publish a notice of availability of the exemption provided
16
under this Section. The notice shall be published at least 60
17
days but no more than 75 days prior to the date on which the
18
application must be submitted to the Chief County Assessment
19
Officer of the county in which the property is located. The
20
notice shall appear in a newspaper of general circulation in
21
the county.
22

Notwithstanding Sections 6 and 8 of the State Mandates
23
Act, no reimbursement by the State is required for the
24
implementation of any mandate created by this Section.
25
(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
26
102-895, eff. 5-23-22.)

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Section 10.
The Senior Citizens Real Estate Tax Deferral
2
Act is amended by changing Section 2 as follows:

3

(320 ILCS 30/2)

(from Ch. 67 1/2, par. 452)
4

Sec. 2.
Definitions.
As used in this Act:
5

(a) "Taxpayer" means an individual whose household income
6
for the year is no greater than: (i) $40,000 through tax year
7
2005; (ii) $50,000 for tax years 2006 through 2011; (iii)
8
$55,000 for tax years 2012 through 2021; (iv) $65,000 for tax
9
years 2022 through
2024

2025
; and (v)
$75,000

$55,000
for tax
10
year
2025

2026
and thereafter.
11

(b) "Tax deferred property" means the property upon which
12
real estate taxes are deferred under this Act.
13

(c) "Homestead" means the land and buildings thereon,
14
including a condominium or a dwelling unit in a multidwelling
15
building that is owned and operated as a cooperative, occupied
16
by the taxpayer as his residence or which are temporarily
17
unoccupied by the taxpayer because such taxpayer is
18
temporarily residing, for not more than 1 year, in a licensed
19
facility as defined in Section 1-113 of the Nursing Home Care
20
Act.
21

(d) "Real estate taxes" or "taxes" means the taxes on real
22
property for which the taxpayer would be liable under the
23
Property Tax Code, including special service area taxes, and
24
special assessments on benefited real property for which the

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taxpayer would be liable to a unit of local government.
2

(e) "Department" means the Department of Revenue.
3

(f) "Qualifying property" means a homestead which (a) the
4
taxpayer or the taxpayer and his spouse own in fee simple or
5
are purchasing in fee simple under a recorded instrument of
6
sale, (b) is not income-producing property, (c) is not subject
7
to a lien for unpaid real estate taxes when a claim under this
8
Act is filed, and (d) is not held in trust, other than an
9
Illinois land trust with the taxpayer identified as the sole
10
beneficiary, if the taxpayer is filing for the program for the
11
first time effective as of the January 1, 2011 assessment year
12
or tax year 2012 and thereafter.
13

(g) "Equity interest" means the current assessed valuation
14
of the qualified property times the fraction necessary to
15
convert that figure to full market value minus any outstanding
16
debts or liens on that property. In the case of qualifying
17
property not having a separate assessed valuation, the
18
appraised value as determined by a qualified real estate
19
appraiser shall be used instead of the current assessed
20
valuation.
21

(h) "Household income" has the meaning ascribed to that
22
term in the Senior Citizens and Persons with Disabilities
23
Property Tax Relief Act.
24

(i) "Collector" means the county collector or, if the
25
taxes to be deferred are special assessments, an official
26
designated by a unit of local government to collect special

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assessments.
2
(Source: P.A. 102-644, eff. 8-27-21.)

3

Section 99.
Effective date.
This Act takes effect upon
4
becoming law.

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