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SB3217 • 2026

PROP TX-SENIOR FREEZE

PROP TX-SENIOR FREEZE

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Sue Rezin
Last action
2026-05-22
Official status
Rule 3-9(a) / Re-referred to Assignments
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

PROP TX-SENIOR FREEZE

PROP TX-SENIOR FREEZE

What This Bill Does

  • PROP TX-SENIOR FREEZE

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-05-22 Illinois General Assembly

    Rule 3-9(a) / Re-referred to Assignments

  2. 2026-05-22 Illinois General Assembly

    Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

  3. 2026-05-15 Illinois General Assembly

    Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

  4. 2026-04-24 Illinois General Assembly

    Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

  5. 2026-03-13 Illinois General Assembly

    Rule 2-10 Committee Deadline Established As April 24, 2026

  6. 2026-02-17 Illinois General Assembly

    Senate Committee Amendment No. 1 Assignments Refers to Revenue

  7. 2026-02-11 Illinois General Assembly

    Senate Committee Amendment No. 1 Filed with Secretary by Sen. Sue Rezin

  8. 2026-02-11 Illinois General Assembly

    Senate Committee Amendment No. 1 Referred to Assignments

  9. 2026-02-10 Illinois General Assembly

    Assigned to Revenue

  10. 2026-02-02 Illinois General Assembly

    Filed with Secretary by Sen. Sue Rezin

  11. 2026-02-02 Illinois General Assembly

    First Reading

  12. 2026-02-02 Illinois General Assembly

    Referred to Assignments

Official Summary Text

PROP TX-SENIOR FREEZE

Current Bill Text

Read the full stored bill text
Illinois General Assembly - Full Text of SB3217

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Senate Amendment 001

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Introduced

Senate Amendment 001

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3217

Introduced 2/2/2026, by Sen. Sue Rezin

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-172

Amends the Property Tax Code. Provides that, beginning in taxable
year 2026, the maximum income limitation for the low-income senior
citizens assessment freeze homestead exemption shall be increased each
year by the percentage increase, if any, in the Consumer Price Index.
Effective immediately.
LRB104 19256 HLH 32702 b

A BILL FOR

SB3217
LRB104 19256 HLH 32702 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

SB3217
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LRB104 19256 HLH 32702 b
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
a single-family

5
single family
residence. If in any subsequent taxable year for
6
which the applicant applies and qualifies for the exemption
7
the 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.

SB3217
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LRB104 19256 HLH 32702 b
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

"Consumer Price Index-u" means the index published by the
5
Bureau of Labor Statistics of the United States Department of
6
Labor that measures the average change in prices of goods and
7
services purchased by all urban consumers, United States city
8
average, all items, 1982-84=100.

9

"Equalized assessed value" means the assessed value as
10
equalized by the Illinois Department of Revenue.
11

"Household" means the applicant, the spouse of the
12
applicant, and all persons using the residence of the
13
applicant as their principal place of residence.
14

"Household income" means the combined income of the
15
members of a household for the calendar year preceding the
16
taxable year.
17

"Income" has the same meaning as provided in Section 3.07
18
of the Senior Citizens and Persons with Disabilities Property
19
Tax Relief Act, except that, beginning in assessment year
20
2001, "income" does not include veteran's benefits.
21

"Internal Revenue Code of 1986" means the United States
22
Internal Revenue Code of 1986 or any successor law or laws
23
relating to federal income taxes in effect for the year
24
preceding the taxable year.
25

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

SB3217
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LRB104 19256 HLH 32702 b
1
Act.
2

"Maximum income limitation" means:
3

(1) $35,000 prior to taxable year 1999;
4

(2) $40,000 in taxable years 1999 through 2003;
5

(3) $45,000 in taxable years 2004 through 2005;
6

(4) $50,000 in taxable years 2006 and 2007;
7

(5) $55,000 in taxable years 2008 through 2016;
8

(6) for taxable year 2017, (i) $65,000 for qualified
9

property located in a county with 3,000,000 or more
10

inhabitants and (ii) $55,000 for qualified property
11

located in a county with fewer than 3,000,000 inhabitants;
12

(7) for taxable years 2018 through 2025, $65,000 for
13

all qualified property;
and

14

(8) for taxable years 2026 and thereafter, the maximum
15

income limitation for the immediately preceding taxable
16

year, multiplied by one plus the percentage increase, if
17

any, in the Consumer Price Index-u for the 12-month period
18

ending in September of the calendar year immediately
19

preceding the taxable year for which the limitation is
20

calculated.

21

(8) for taxable year 2026, $75,000 for all qualified
22

property;
23

(9) for taxable year 2027, $77,000 for all qualified
24

property; and

25

(10) for taxable years 2028 and thereafter, $79,000
26

for all qualified property.

SB3217
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LRB104 19256 HLH 32702 b
1

As an alternative income valuation, a homeowner who is
2
enrolled in any of the following programs may be presumed to
3
have household income that does not exceed the maximum income
4
limitation for that tax year as required by this Section: Aid
5
to the Aged, Blind or Disabled (AABD) Program or the
6
Supplemental Nutrition Assistance Program (SNAP), both of
7
which are administered by the Department of Human Services;
8
the Low Income Home Energy Assistance Program (LIHEAP), which
9
is administered by the Department of Commerce and Economic
10
Opportunity; The Benefit Access program, which is administered
11
by the Department on Aging; and the Senior Citizens Real
12
Estate Tax Deferral Program.
13

A chief county assessment officer may indicate that he or
14
she has verified an applicant's income eligibility for this
15
exemption but may not report which program or programs, if
16
any, enroll the applicant. Release of personal information
17
submitted pursuant to this Section shall be deemed an
18
unwarranted invasion of personal privacy under the Freedom of
19
Information Act.
20

"Residence" means the principal dwelling place and
21
appurtenant structures used for residential purposes in this
22
State occupied on January 1 of the taxable year by a household
23
and so much of the surrounding land, constituting the parcel
24
upon which the dwelling place is situated, as is used for
25
residential purposes. If the Chief County Assessment Officer
26
has established a specific legal description for a portion of

SB3217
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LRB104 19256 HLH 32702 b
1
property constituting the residence, then that portion of
2
property shall be deemed the residence for the purposes of
3
this Section.
4

"Taxable year" means the calendar year during which ad
5
valorem property taxes payable in the next succeeding year are
6
levied.
7

(c) Beginning in taxable year 1994, a low-income senior
8
citizens assessment freeze homestead exemption is granted for
9
real property that is improved with a permanent structure that
10
is occupied as a residence by an applicant who (i) is 65 years
11
of age or older during the taxable year, (ii) has a household
12
income that does not exceed the maximum income limitation,
13
(iii) is liable for paying real property taxes on the
14
property, and (iv) is an owner of record of the property or has
15
a legal or equitable interest in the property as evidenced by a
16
written instrument. This homestead exemption shall also apply
17
to a leasehold interest in a parcel of property improved with a
18
permanent structure that is a
single-family

single family

19
residence that is occupied as a residence by a person who (i)
20
is 65 years of age or older during the taxable year, (ii) has a
21
household income that does not exceed the maximum income
22
limitation, (iii) has a legal or equitable ownership interest
23
in the property as lessee, and (iv) is liable for the payment
24
of real property taxes on that property.

25

In counties of 3,000,000 or more inhabitants, the amount
26
of the exemption for all taxable years is the equalized

SB3217
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LRB104 19256 HLH 32702 b
1
assessed value of the residence in the taxable year for which
2
application is made minus the base amount. In all other
3
counties, the amount of the exemption is as follows: (i)
4
through taxable year 2005 and for taxable year 2007 and
5
thereafter, the amount of this exemption shall be the
6
equalized assessed value of the residence in the taxable year
7
for which application is made minus the base amount; and (ii)
8
for taxable year 2006, the amount of the exemption is as
9
follows:
10

(1) For an applicant who has a household income of
11

$45,000 or less, the amount of the exemption is the
12

equalized assessed value of the residence in the taxable
13

year for which application is made minus the base amount.
14

(2) For an applicant who has a household income
15

exceeding $45,000 but not exceeding $46,250, the amount of
16

the exemption is (i) the equalized assessed value of the
17

residence in the taxable year for which application is
18

made minus the base amount (ii) multiplied by 0.8.
19

(3) For an applicant who has a household income
20

exceeding $46,250 but not exceeding $47,500, the amount of
21

the exemption is (i) the equalized assessed value of the
22

residence in the taxable year for which application is
23

made minus the base amount (ii) multiplied by 0.6.
24

(4) For an applicant who has a household income
25

exceeding $47,500 but not exceeding $48,750, the amount of
26

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

SB3217
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LRB104 19256 HLH 32702 b
1

residence in the taxable year for which application is
2

made minus the base amount (ii) multiplied by 0.4.
3

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

exceeding $48,750 but not exceeding $50,000, 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 0.2.
8

When the applicant is a surviving spouse of an applicant
9
for a prior year for the same residence for which an exemption
10
under this Section has been granted, the base year and base
11
amount for that residence are the same as for the applicant for
12
the prior year.
13

Each year at the time the assessment books are certified
14
to the County Clerk, the Board of Review or Board of Appeals
15
shall give to the County Clerk a list of the assessed values of
16
improvements on each parcel qualifying for this exemption that
17
were added after the base year for this parcel and that
18
increased the assessed value of the property.
19

In the case of land improved with an apartment building
20
owned and operated as a cooperative or a building that is a
21
life care facility that qualifies as a cooperative, the
22
maximum reduction from the equalized assessed value of the
23
property is limited to the sum of the reductions calculated
24
for each unit occupied as a residence by a person or persons
25
(i) 65 years of age or older, (ii) with a household income that
26
does not exceed the maximum income limitation, (iii) who is

SB3217
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LRB104 19256 HLH 32702 b
1
liable, by contract with the owner or owners of record, for
2
paying real property taxes on the property, and (iv) who is an
3
owner of record of a legal or equitable interest in the
4
cooperative apartment building, other than a leasehold
5
interest. In the instance of a cooperative where a homestead
6
exemption has been granted under this Section, the cooperative
7
association or its management firm shall credit the savings
8
resulting from that exemption only to the apportioned tax
9
liability of the owner who qualified for the exemption. Any
10
person who willfully refuses to credit that savings to an
11
owner who qualifies for the exemption is guilty of a Class B
12
misdemeanor.
13

When a homestead exemption has been granted under this
14
Section and an applicant then becomes a resident of a facility
15
licensed under the Assisted Living and Shared Housing Act, the
16
Nursing Home Care Act, the Specialized Mental Health
17
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
18
the MC/DD Act, the exemption shall be granted in subsequent
19
years so long as the residence (i) continues to be occupied by
20
the qualified applicant's spouse or (ii) if remaining
21
unoccupied, is still owned by the qualified applicant for the
22
homestead exemption.
23

Beginning January 1, 1997, when an individual dies who
24
would have qualified for an exemption under this Section, and
25
the surviving spouse does not independently qualify for this
26
exemption because of age, the exemption under this Section

SB3217
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LRB104 19256 HLH 32702 b
1
shall be granted to the surviving spouse for the taxable year
2
preceding and the taxable year of the death, provided that,
3
except for age, the surviving spouse meets all other
4
qualifications for the granting of this exemption for those
5
years.
6

When married persons maintain separate residences, the
7
exemption provided for in this Section may be claimed by only
8
one of such persons and for only one residence.
9

For taxable year 1994 only, in counties having less than
10
3,000,000 inhabitants, to receive the exemption, a person
11
shall submit an application by February 15, 1995 to the Chief
12
County Assessment Officer of the county in which the property
13
is located. In counties having 3,000,000 or more inhabitants,
14
for taxable year 1994 and all subsequent taxable years, to
15
receive the exemption, a person may submit an application to
16
the Chief County Assessment Officer of the county in which the
17
property is located during such period as may be specified by
18
the Chief County Assessment Officer. The Chief County
19
Assessment Officer in counties of 3,000,000 or more
20
inhabitants shall annually give notice of the application
21
period by mail or by publication. In counties having less than
22
3,000,000 inhabitants, beginning with taxable year 1995 and
23
thereafter, to receive the exemption, a person shall submit an
24
application by July 1 of each taxable year to the Chief County
25
Assessment Officer of the county in which the property is
26
located. A county may, by ordinance, establish a date for

SB3217
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LRB104 19256 HLH 32702 b
1
submission of applications that is different than July 1. The
2
applicant shall submit with the application an affidavit of
3
the applicant's total household income, age, marital status
4
(and if married the name and address of the applicant's
5
spouse, if known), and principal dwelling place of members of
6
the household on January 1 of the taxable year. The Department
7
shall establish, by rule, a method for verifying the accuracy
8
of affidavits filed by applicants under this Section, and the
9
Chief County Assessment Officer may conduct audits of any
10
taxpayer claiming an exemption under this Section to verify
11
that the taxpayer is eligible to receive the exemption. Each
12
application shall contain or be verified by a written
13
declaration that it is made under the penalties of perjury. A
14
taxpayer's signing a fraudulent application under this Act is
15
perjury, as defined in Section 32-2 of the Criminal Code of
16
2012. The applications shall be clearly marked as applications
17
for the Low-Income Senior Citizens Assessment Freeze Homestead
18
Exemption and must contain a notice that any taxpayer who
19
receives the exemption is subject to an audit by the Chief
20
County Assessment Officer.
21

Notwithstanding any other provision to the contrary, in
22
counties having fewer than 3,000,000 inhabitants, if an
23
applicant fails to file the application required by this
24
Section in a timely manner and this failure to file is due to a
25
mental or physical condition sufficiently severe so as to
26
render the applicant incapable of filing the application in a

SB3217
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LRB104 19256 HLH 32702 b
1
timely manner, the Chief County Assessment Officer may extend
2
the filing deadline for a period of 30 days after the applicant
3
regains the capability to file the application, but in no case
4
may the filing deadline be extended beyond 3 months of the
5
original filing deadline. In order to receive the extension
6
provided in this paragraph, the applicant shall provide the
7
Chief County Assessment Officer with a signed statement from
8
the applicant's physician, advanced practice registered nurse,
9
or physician assistant stating the nature and extent of the
10
condition, that, in the physician's, advanced practice
11
registered nurse's, or physician assistant's opinion, the
12
condition was so severe that it rendered the applicant
13
incapable of filing the application in a timely manner, and
14
the date on which the applicant regained the capability to
15
file the application.
16

Beginning January 1, 1998, notwithstanding any other
17
provision to the contrary, in counties having fewer than
18
3,000,000 inhabitants, if an applicant fails to file the
19
application required by this Section in a timely manner and
20
this failure to file is due to a mental or physical condition
21
sufficiently severe so as to render the applicant incapable of
22
filing the application in a timely manner, the Chief County
23
Assessment Officer may extend the filing deadline for a period
24
of 3 months. In order to receive the extension provided in this
25
paragraph, the applicant shall provide the Chief County
26
Assessment Officer with a signed statement from the

SB3217
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LRB104 19256 HLH 32702 b
1
applicant's physician, advanced practice registered nurse, or
2
physician assistant stating the nature and extent of the
3
condition, and that, in the physician's, advanced practice
4
registered nurse's, or physician assistant's opinion, the
5
condition was so severe that it rendered the applicant
6
incapable of filing the application in a timely manner.
7

In counties having less than 3,000,000 inhabitants, if an
8
applicant was denied an exemption in taxable year 1994 and the
9
denial occurred due to an error on the part of an assessment
10
official, or his or her agent or employee, then beginning in
11
taxable year 1997 the applicant's base year, for purposes of
12
determining the amount of the exemption, shall be 1993 rather
13
than 1994. In addition, in taxable year 1997, the applicant's
14
exemption shall also include an amount equal to (i) the amount
15
of any exemption denied to the applicant in taxable year 1995
16
as a result of using 1994, rather than 1993, as the base year,
17
(ii) the amount of any exemption denied to the applicant in
18
taxable year 1996 as a result of using 1994, rather than 1993,
19
as the base year, and (iii) the amount of the exemption
20
erroneously denied for taxable year 1994.
21

For purposes of this Section, a person who will be 65 years
22
of age during the current taxable year shall be eligible to
23
apply for the homestead exemption during that taxable year.
24
Application shall be made during the application period in
25
effect for the county of his or her residence.
26

The Chief County Assessment Officer may determine the

SB3217
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LRB104 19256 HLH 32702 b
1
eligibility of a life care facility that qualifies as a
2
cooperative to receive the benefits provided by this Section
3
by use of an affidavit, application, visual inspection,
4
questionnaire, or other reasonable method in order to
ensure

5
insure
that the tax savings resulting from the exemption are
6
credited by the management firm to the apportioned tax
7
liability of each qualifying resident. The Chief County
8
Assessment Officer may request reasonable proof that the
9
management firm has so credited that exemption.
10

Except as provided in this Section, all information
11
received by the chief county assessment officer or the
12
Department from applications filed under this Section, or from
13
any investigation conducted under the provisions of this
14
Section, shall be confidential, except for official purposes
15
or pursuant to official procedures for collection of any State
16
or local tax or enforcement of any civil or criminal penalty or
17
sanction imposed by this Act or by any statute or ordinance
18
imposing a State or local tax. Any person who divulges any such
19
information in any manner, except in accordance with a proper
20
judicial order, is guilty of a Class A misdemeanor.
21

Nothing contained in this Section shall prevent the
22
Director or chief county assessment officer from publishing or
23
making available reasonable statistics concerning the
24
operation of the exemption contained in this Section in which
25
the contents of claims are grouped into aggregates in such a
26
way that information contained in any individual claim shall

SB3217
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LRB104 19256 HLH 32702 b
1
not be disclosed.
2

Notwithstanding any other provision of law, for taxable
3
year 2017 and thereafter, in counties of 3,000,000 or more
4
inhabitants, the amount of the exemption shall be the greater
5
of (i) the amount of the exemption otherwise calculated under
6
this Section or (ii) $2,000.
7

(c-5) Notwithstanding any other provision of law, each
8
chief county assessment officer may approve this exemption for
9
the 2020 taxable year, without application, for any property
10
that was approved for this exemption for the 2019 taxable
11
year, provided that:
12

(1) the county board has declared a local disaster as
13

provided in the Illinois Emergency Management Agency Act
14

related to the COVID-19 public health emergency;
15

(2) the owner of record of the property as of January
16

1, 2020 is the same as the owner of record of the property
17

as of January 1, 2019;
18

(3) the exemption for the 2019 taxable year has not
19

been determined to be an erroneous exemption as defined by
20

this Code; and
21

(4) the applicant for the 2019 taxable year has not
22

asked for the exemption to be removed for the 2019 or 2020
23

taxable years.
24

Nothing in this subsection shall preclude or impair the
25
authority of a chief county assessment officer to conduct
26
audits of any taxpayer claiming an exemption under this

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LRB104 19256 HLH 32702 b
1
Section to verify that the taxpayer is eligible to receive the
2
exemption as provided elsewhere in this Section.
3

(c-10) Notwithstanding any other provision of law, each
4
chief county assessment officer may approve this exemption for
5
the 2021 taxable year, without application, for any property
6
that was approved for this exemption for the 2020 taxable
7
year, if:
8

(1) the county board has declared a local disaster as
9

provided in the Illinois Emergency Management Agency Act
10

related to the COVID-19 public health emergency;
11

(2) the owner of record of the property as of January
12

1, 2021 is the same as the owner of record of the property
13

as of January 1, 2020;
14

(3) the exemption for the 2020 taxable year has not
15

been determined to be an erroneous exemption as defined by
16

this Code; and
17

(4) the taxpayer for the 2020 taxable year has not
18

asked for the exemption to be removed for the 2020 or 2021
19

taxable years.
20

Nothing in this subsection shall preclude or impair the
21
authority of a chief county assessment officer to conduct
22
audits of any taxpayer claiming an exemption under this
23
Section to verify that the taxpayer is eligible to receive the
24
exemption as provided elsewhere in this Section.
25

(d) Each Chief County Assessment Officer shall annually
26
publish a notice of availability of the exemption provided

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LRB104 19256 HLH 32702 b
1
under this Section. The notice shall be published at least 60
2
days but no more than 75 days prior to the date on which the
3
application must be submitted to the Chief County Assessment
4
Officer of the county in which the property is located. The
5
notice shall appear in a newspaper of general circulation in
6
the county.
7

Notwithstanding Sections 6 and 8 of the State Mandates
8
Act, no reimbursement by the State is required for the
9
implementation of any mandate created by this Section.
10
(Source: P.A. 104-452, eff. 12-12-25; revised 1-8-26.)

11

Section 99.
Effective date.
This Act takes effect upon
12
becoming law.

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