PROP TX-SENIOR FREEZE

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2751

Introduced 1/13/2026, by Sen. Julie A. Morrison

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-172

Provides that, if and only if Senate Bill 642 of the 104th General
Assembly becomes law in the form in which it passed both houses on October
31, 2025, then a provision in the Property Tax Code concerning the
Low-Income Senior Citizens Assessment Freeze Homestead Exemption is
amended by (i) specifying that, for taxable years 2029 and thereafter, the
term "maximum income limitation" means the maximum income limitation for
the immediately preceding taxable year, multiplied by one plus the
percentage increase, if any, in the Consumer Price Index-U for the
12-month period ending in September of the calendar year immediately
preceding the taxable year for which the limitation is calculated and (ii)
adding a definition of the term "Consumer Price Index-u". Effective upon
becoming law or on the date Senate Bill 642 of the 104th General Assembly
takes effect, whichever is later.
LRB104 16600 HLH 30000 b

A BILL FOR

SB2751
LRB104 16600 HLH 30000 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.
If and only if Senate Bill 642 of the 104th
5
General Assembly becomes law in the form in which it passed
6
both houses on October 31, 2025, then the Property Tax Code is
7
amended by changing Section 15-172 as follows:

8

(35 ILCS 200/15-172)
9

Sec. 15-172.
Low-Income Senior Citizens Assessment Freeze
10
Homestead Exemption.
11

(a) This Section may be cited as the Low-Income Senior
12
Citizens Assessment Freeze Homestead Exemption.
13

(b) As used in this Section:
14

"Applicant" means an individual who has filed an
15
application under this Section.
16

"Base amount" means the base year equalized assessed value
17
of the residence plus the first year's equalized assessed
18
value of any added improvements which increased the assessed
19
value of the residence after the base year.
20

"Base year" means the taxable year prior to the taxable
21
year for which the applicant first qualifies and applies for
22
the exemption provided that in the prior taxable year the
23
property was improved with a permanent structure that was

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LRB104 16600 HLH 30000 b
1
occupied as a residence by the applicant who was liable for
2
paying real property taxes on the property and who was either
3
(i) an owner of record of the property or had legal or
4
equitable interest in the property as evidenced by a written
5
instrument or (ii) had a legal or equitable interest as a
6
lessee in the parcel of property that was single family
7
residence. If in any subsequent taxable year for which the
8
applicant applies and qualifies for the exemption the
9
equalized assessed value of the residence is less than the
10
equalized assessed value in the existing base year (provided
11
that such equalized assessed value is not based on an assessed
12
value that results from a temporary irregularity in the
13
property that reduces the assessed value for one or more
14
taxable years), then that subsequent taxable year shall become
15
the base year until a new base year is established under the
16
terms of this paragraph. For taxable year 1999 only, the Chief
17
County Assessment Officer shall review (i) all taxable years
18
for which the applicant applied and qualified for the
19
exemption and (ii) the existing base year. The assessment
20
officer shall select as the new base year the year with the
21
lowest equalized assessed value. An equalized assessed value
22
that is based on an assessed value that results from a
23
temporary irregularity in the property that reduces the
24
assessed value for one or more taxable years shall not be
25
considered the lowest equalized assessed value. The selected
26
year shall be the base year for taxable year 1999 and

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LRB104 16600 HLH 30000 b
1
thereafter until a new base year is established under the
2
terms of this paragraph.
3

"Chief County Assessment Officer" means the County
4
Assessor or Supervisor of Assessments of the county in which
5
the property is located.
6

"Consumer Price Index-u" means the index published by the
7
Bureau of Labor Statistics of the United States Department of
8
Labor that measures the average change in prices of goods and
9
services purchased by all urban consumers, United States city
10
average, all items, 1982-84=100.

11

"Equalized assessed value" means the assessed value as
12
equalized by the Illinois Department of Revenue.
13

"Household" means the applicant, the spouse of the
14
applicant, and all persons using the residence of the
15
applicant as their principal place of residence.
16

"Household income" means the combined income of the
17
members of a household for the calendar year preceding the
18
taxable year.
19

"Income" has the same meaning as provided in Section 3.07
20
of the Senior Citizens and Persons with Disabilities Property
21
Tax Relief Act, except that, beginning in assessment year
22
2001, "income" does not include veteran's benefits.
23

"Internal Revenue Code of 1986" means the United States
24
Internal Revenue Code of 1986 or any successor law or laws
25
relating to federal income taxes in effect for the year
26
preceding the taxable year.

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LRB104 16600 HLH 30000 b
1

"Life care facility that qualifies as a cooperative" means
2
a facility as defined in Section 2 of the Life Care Facilities
3
Act.
4

"Maximum income limitation" means:
5

(1) $35,000 prior to taxable year 1999;
6

(2) $40,000 in taxable years 1999 through 2003;
7

(3) $45,000 in taxable years 2004 through 2005;
8

(4) $50,000 in taxable years 2006 and 2007;
9

(5) $55,000 in taxable years 2008 through 2016;
10

(6) for taxable year 2017, (i) $65,000 for qualified
11

property located in a county with 3,000,000 or more
12

inhabitants and (ii) $55,000 for qualified property
13

located in a county with fewer than 3,000,000 inhabitants;
14

(7) for taxable years 2018 through 2025, $65,000 for
15

all qualified property;
16

(8) for taxable year 2026, $75,000 for all qualified
17

property;
18

(9) for taxable year 2027, $77,000 for all qualified
19

property;
and

20

(10) for taxable
year

years
2028
and thereafter
,
21

$79,000 for all qualified property
; and

.

22

(11) for taxable years 2029 and thereafter, the
23

maximum income limitation for the immediately preceding
24

taxable year, multiplied by one plus the percentage
25

increase, if any, in the Consumer Price Index-U for the
26

12-month period ending in September of the calendar year

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LRB104 16600 HLH 30000 b
1

immediately preceding the taxable year for which the
2

limitation is calculated.

3

As an alternative income valuation, a homeowner who is
4
enrolled in any of the following programs may be presumed to
5
have household income that does not exceed the maximum income
6
limitation for that tax year as required by this Section: Aid
7
to the Aged, Blind or Disabled (AABD) Program or the
8
Supplemental Nutrition Assistance Program (SNAP), both of
9
which are administered by the Department of Human Services;
10
the Low Income Home Energy Assistance Program (LIHEAP), which
11
is administered by the Department of Commerce and Economic
12
Opportunity; The Benefit Access program, which is administered
13
by the Department on Aging; and the Senior Citizens Real
14
Estate Tax Deferral Program.
15

A chief county assessment officer may indicate that he or
16
she has verified an applicant's income eligibility for this
17
exemption but may not report which program or programs, if
18
any, enroll the applicant. Release of personal information
19
submitted pursuant to this Section shall be deemed an
20
unwarranted invasion of personal privacy under the Freedom of
21
Information Act.
22

"Residence" means the principal dwelling place and
23
appurtenant structures used for residential purposes in this
24
State occupied on January 1 of the taxable year by a household
25
and so much of the surrounding land, constituting the parcel
26
upon which the dwelling place is situated, as is used for

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LRB104 16600 HLH 30000 b
1
residential purposes. If the Chief County Assessment Officer
2
has established a specific legal description for a portion of
3
property constituting the residence, then that portion of
4
property shall be deemed the residence for the purposes of
5
this Section.
6

"Taxable year" means the calendar year during which ad
7
valorem property taxes payable in the next succeeding year are
8
levied.
9

(c) Beginning in taxable year 1994, a low-income senior
10
citizens assessment freeze homestead exemption is granted for
11
real property that is improved with a permanent structure that
12
is occupied as a residence by an applicant who (i) is 65 years
13
of age or older during the taxable year, (ii) has a household
14
income that does not exceed the maximum income limitation,
15
(iii) is liable for paying real property taxes on the
16
property, and (iv) is an owner of record of the property or has
17
a legal or equitable interest in the property as evidenced by a
18
written instrument. This homestead exemption shall also apply
19
to a leasehold interest in a parcel of property improved with a
20
permanent structure that is a single family residence that is
21
occupied as a residence by a person who (i) is 65 years of age
22
or older during the taxable year, (ii) has a household income
23
that does not exceed the maximum income limitation, (iii) has
24
a legal or equitable ownership interest in the property as
25
lessee, and (iv) is liable for the payment of real property
26
taxes on that property.

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LRB104 16600 HLH 30000 b
1

In counties of 3,000,000 or more inhabitants, the amount
2
of the exemption for all taxable years is the equalized
3
assessed value of the residence in the taxable year for which
4
application is made minus the base amount. In all other
5
counties, the amount of the exemption is as follows: (i)
6
through taxable year 2005 and for taxable year 2007 and
7
thereafter, the amount of this exemption shall be the
8
equalized assessed value of the residence in the taxable year
9
for which application is made minus the base amount; and (ii)
10
for taxable year 2006, the amount of the exemption is as
11
follows:
12

(1) For an applicant who has a household income of
13

$45,000 or less, the amount of the exemption is the
14

equalized assessed value of the residence in the taxable
15

year for which application is made minus the base amount.
16

(2) For an applicant who has a household income
17

exceeding $45,000 but not exceeding $46,250, the amount of
18

the exemption is (i) the equalized assessed value of the
19

residence in the taxable year for which application is
20

made minus the base amount (ii) multiplied by 0.8.
21

(3) For an applicant who has a household income
22

exceeding $46,250 but not exceeding $47,500, the amount of
23

the exemption is (i) the equalized assessed value of the
24

residence in the taxable year for which application is
25

made minus the base amount (ii) multiplied by 0.6.
26

(4) For an applicant who has a household income

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LRB104 16600 HLH 30000 b
1

exceeding $47,500 but not exceeding $48,750, the amount of
2

the exemption is (i) the equalized assessed value of the
3

residence in the taxable year for which application is
4

made minus the base amount (ii) multiplied by 0.4.
5

(5) For an applicant who has a household income
6

exceeding $48,750 but not exceeding $50,000, the amount of
7

the exemption is (i) the equalized assessed value of the
8

residence in the taxable year for which application is
9

made minus the base amount (ii) multiplied by 0.2.
10

When the applicant is a surviving spouse of an applicant
11
for a prior year for the same residence for which an exemption
12
under this Section has been granted, the base year and base
13
amount for that residence are the same as for the applicant for
14
the prior year.
15

Each year at the time the assessment books are certified
16
to the County Clerk, the Board of Review or Board of Appeals
17
shall give to the County Clerk a list of the assessed values of
18
improvements on each parcel qualifying for this exemption that
19
were added after the base year for this parcel and that
20
increased the assessed value of the property.
21

In the case of land improved with an apartment building
22
owned and operated as a cooperative or a building that is a
23
life care facility that qualifies as a cooperative, the
24
maximum reduction from the equalized assessed value of the
25
property is limited to the sum of the reductions calculated
26
for each unit occupied as a residence by a person or persons

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LRB104 16600 HLH 30000 b
1
(i) 65 years of age or older, (ii) with a household income that
2
does not exceed the maximum income limitation, (iii) who is
3
liable, by contract with the owner or owners of record, for
4
paying real property taxes on the property, and (iv) who is an
5
owner of record of a legal or equitable interest in the
6
cooperative apartment building, other than a leasehold
7
interest. In the instance of a cooperative where a homestead
8
exemption has been granted under this Section, the cooperative
9
association or its management firm shall credit the savings
10
resulting from that exemption only to the apportioned tax
11
liability of the owner who qualified for the exemption. Any
12
person who willfully refuses to credit that savings to an
13
owner who qualifies for the exemption is guilty of a Class B
14
misdemeanor.
15

When a homestead exemption has been granted under this
16
Section and an applicant then becomes a resident of a facility
17
licensed under the Assisted Living and Shared Housing Act, the
18
Nursing Home Care Act, the Specialized Mental Health
19
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
20
the MC/DD Act, the exemption shall be granted in subsequent
21
years so long as the residence (i) continues to be occupied by
22
the qualified applicant's spouse or (ii) if remaining
23
unoccupied, is still owned by the qualified applicant for the
24
homestead exemption.
25

Beginning January 1, 1997, when an individual dies who
26
would have qualified for an exemption under this Section, and

SB2751
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LRB104 16600 HLH 30000 b
1
the surviving spouse does not independently qualify for this
2
exemption because of age, the exemption under this Section
3
shall be granted to the surviving spouse for the taxable year
4
preceding and the taxable year of the death, provided that,
5
except for age, the surviving spouse meets all other
6
qualifications for the granting of this exemption for those
7
years.
8

When married persons maintain separate residences, the
9
exemption provided for in this Section may be claimed by only
10
one of such persons and for only one residence.
11

For taxable year 1994 only, in counties having less than
12
3,000,000 inhabitants, to receive the exemption, a person
13
shall submit an application by February 15, 1995 to the Chief
14
County Assessment Officer of the county in which the property
15
is located. In counties having 3,000,000 or more inhabitants,
16
for taxable year 1994 and all subsequent taxable years, to
17
receive the exemption, a person may submit an application to
18
the Chief County Assessment Officer of the county in which the
19
property is located during such period as may be specified by
20
the Chief County Assessment Officer. The Chief County
21
Assessment Officer in counties of 3,000,000 or more
22
inhabitants shall annually give notice of the application
23
period by mail or by publication. In counties having less than
24
3,000,000 inhabitants, beginning with taxable year 1995 and
25
thereafter, to receive the exemption, a person shall submit an
26
application by July 1 of each taxable year to the Chief County

SB2751
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LRB104 16600 HLH 30000 b
1
Assessment Officer of the county in which the property is
2
located. A county may, by ordinance, establish a date for
3
submission of applications that is different than July 1. The
4
applicant shall submit with the application an affidavit of
5
the applicant's total household income, age, marital status
6
(and if married the name and address of the applicant's
7
spouse, if known), and principal dwelling place of members of
8
the household on January 1 of the taxable year. The Department
9
shall establish, by rule, a method for verifying the accuracy
10
of affidavits filed by applicants under this Section, and the
11
Chief County Assessment Officer may conduct audits of any
12
taxpayer claiming an exemption under this Section to verify
13
that the taxpayer is eligible to receive the exemption. Each
14
application shall contain or be verified by a written
15
declaration that it is made under the penalties of perjury. A
16
taxpayer's signing a fraudulent application under this Act is
17
perjury, as defined in Section 32-2 of the Criminal Code of
18
2012. The applications shall be clearly marked as applications
19
for the Low-Income Senior Citizens Assessment Freeze Homestead
20
Exemption and must contain a notice that any taxpayer who
21
receives the exemption is subject to an audit by the Chief
22
County Assessment Officer.
23

Notwithstanding any other provision to the contrary, in
24
counties having fewer than 3,000,000 inhabitants, if an
25
applicant fails to file the application required by this
26
Section in a timely manner and this failure to file is due to a

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LRB104 16600 HLH 30000 b
1
mental or physical condition sufficiently severe so as to
2
render the applicant incapable of filing the application in a
3
timely manner, the Chief County Assessment Officer may extend
4
the filing deadline for a period of 30 days after the applicant
5
regains the capability to file the application, but in no case
6
may the filing deadline be extended beyond 3 months of the
7
original filing deadline. In order to receive the extension
8
provided in this paragraph, the applicant shall provide the
9
Chief County Assessment Officer with a signed statement from
10
the applicant's physician, advanced practice registered nurse,
11
or physician assistant stating the nature and extent of the
12
condition, that, in the physician's, advanced practice
13
registered nurse's, or physician assistant's opinion, the
14
condition was so severe that it rendered the applicant
15
incapable of filing the application in a timely manner, and
16
the date on which the applicant regained the capability to
17
file the application.
18

Beginning January 1, 1998, notwithstanding any other
19
provision to the contrary, in counties having fewer than
20
3,000,000 inhabitants, if an applicant fails to file the
21
application required by this Section in a timely manner and
22
this failure to file is due to a mental or physical condition
23
sufficiently severe so as to render the applicant incapable of
24
filing the application in a timely manner, the Chief County
25
Assessment Officer may extend the filing deadline for a period
26
of 3 months. In order to receive the extension provided in this

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LRB104 16600 HLH 30000 b
1
paragraph, the applicant shall provide the Chief County
2
Assessment Officer with a signed statement from the
3
applicant's physician, advanced practice registered nurse, or
4
physician assistant stating the nature and extent of the
5
condition, and that, in the physician's, advanced practice
6
registered nurse's, or physician assistant's opinion, the
7
condition was so severe that it rendered the applicant
8
incapable of filing the application in a timely manner.
9

In counties having less than 3,000,000 inhabitants, if an
10
applicant was denied an exemption in taxable year 1994 and the
11
denial occurred due to an error on the part of an assessment
12
official, or his or her agent or employee, then beginning in
13
taxable year 1997 the applicant's base year, for purposes of
14
determining the amount of the exemption, shall be 1993 rather
15
than 1994. In addition, in taxable year 1997, the applicant's
16
exemption shall also include an amount equal to (i) the amount
17
of any exemption denied to the applicant in taxable year 1995
18
as a result of using 1994, rather than 1993, as the base year,
19
(ii) the amount of any exemption denied to the applicant in
20
taxable year 1996 as a result of using 1994, rather than 1993,
21
as the base year, and (iii) the amount of the exemption
22
erroneously denied for taxable year 1994.
23

For purposes of this Section, a person who will be 65 years
24
of age during the current taxable year shall be eligible to
25
apply for the homestead exemption during that taxable year.
26
Application shall be made during the application period in

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LRB104 16600 HLH 30000 b
1
effect for the county of his or her residence.
2

The Chief County Assessment Officer may determine the
3
eligibility of a life care facility that qualifies as a
4
cooperative to receive the benefits provided by this Section
5
by use of an affidavit, application, visual inspection,
6
questionnaire, or other reasonable method in order to insure
7
that the tax savings resulting from the exemption are credited
8
by the management firm to the apportioned tax liability of
9
each qualifying resident. The Chief County Assessment Officer
10
may request reasonable proof that the management firm has so
11
credited that exemption.
12

Except as provided in this Section, all information
13
received by the chief county assessment officer or the
14
Department from applications filed under this Section, or from
15
any investigation conducted under the provisions of this
16
Section, shall be confidential, except for official purposes
17
or pursuant to official procedures for collection of any State
18
or local tax or enforcement of any civil or criminal penalty or
19
sanction imposed by this Act or by any statute or ordinance
20
imposing a State or local tax. Any person who divulges any such
21
information in any manner, except in accordance with a proper
22
judicial order, is guilty of a Class A misdemeanor.
23

Nothing contained in this Section shall prevent the
24
Director or chief county assessment officer from publishing or
25
making available reasonable statistics concerning the
26
operation of the exemption contained in this Section in which

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LRB104 16600 HLH 30000 b
1
the contents of claims are grouped into aggregates in such a
2
way that information contained in any individual claim shall
3
not be disclosed.
4

Notwithstanding any other provision of law, for taxable
5
year 2017 and thereafter, in counties of 3,000,000 or more
6
inhabitants, the amount of the exemption shall be the greater
7
of (i) the amount of the exemption otherwise calculated under
8
this Section or (ii) $2,000.
9

(c-5) Notwithstanding any other provision of law, each
10
chief county assessment officer may approve this exemption for
11
the 2020 taxable year, without application, for any property
12
that was approved for this exemption for the 2019 taxable
13
year, provided that:
14

(1) the county board has declared a local disaster as
15

provided in the Illinois Emergency Management Agency Act
16

related to the COVID-19 public health emergency;
17

(2) the owner of record of the property as of January
18

1, 2020 is the same as the owner of record of the property
19

as of January 1, 2019;
20

(3) the exemption for the 2019 taxable year has not
21

been determined to be an erroneous exemption as defined by
22

this Code; and
23

(4) the applicant for the 2019 taxable year has not
24

asked for the exemption to be removed for the 2019 or 2020
25

taxable years.
26

Nothing in this subsection shall preclude or impair the

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LRB104 16600 HLH 30000 b
1
authority of a chief county assessment officer to conduct
2
audits of any taxpayer claiming an exemption under this
3
Section to verify that the taxpayer is eligible to receive the
4
exemption as provided elsewhere in this Section.
5

(c-10) Notwithstanding any other provision of law, each
6
chief county assessment officer may approve this exemption for
7
the 2021 taxable year, without application, for any property
8
that was approved for this exemption for the 2020 taxable
9
year, if:
10

(1) the county board has declared a local disaster as
11

provided in the Illinois Emergency Management Agency Act
12

related to the COVID-19 public health emergency;
13

(2) the owner of record of the property as of January
14

1, 2021 is the same as the owner of record of the property
15

as of January 1, 2020;
16

(3) the exemption for the 2020 taxable year has not
17

been determined to be an erroneous exemption as defined by
18

this Code; and
19

(4) the taxpayer for the 2020 taxable year has not
20

asked for the exemption to be removed for the 2020 or 2021
21

taxable years.
22

Nothing in this subsection shall preclude or impair the
23
authority of a chief county assessment officer to conduct
24
audits of any taxpayer claiming an exemption under this
25
Section to verify that the taxpayer is eligible to receive the
26
exemption as provided elsewhere in this Section.

SB2751
- 17 -
LRB104 16600 HLH 30000 b
1

(d) Each Chief County Assessment Officer shall annually
2
publish a notice of availability of the exemption provided
3
under this Section. The notice shall be published at least 60
4
days but no more than 75 days prior to the date on which the
5
application must be submitted to the Chief County Assessment
6
Officer of the county in which the property is located. The
7
notice shall appear in a newspaper of general circulation in
8
the county.
9

Notwithstanding Sections 6 and 8 of the State Mandates
10
Act, no reimbursement by the State is required for the
11
implementation of any mandate created by this Section.
12
(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
13
102-895, eff. 5-23-22; 10400SB0642enr.)

14

Section 99.
Effective date.
This Act takes effect upon
15
becoming law or on the date Senate Bill 642 of the 104th
16
General Assembly takes effect, whichever is later.

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