PROP TX-FREE AND CLEAR EXEMPT

Illinois General Assembly - Full Text of SB3872

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3872

Introduced 2/6/2026, by Sen. Craig Wilcox

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-171 new

Amends the Property Tax Code. Creates the free and clear senior
homestead exemption. Provides that certain homestead property that is
owned and used a primary residence by a person who is 75 years of age or
older and whose income does not exceed a specified income limitation is
exempt from taxation under the Code.
LRB104 20188 HLH 33639 b

A BILL FOR

SB3872
LRB104 20188 HLH 33639 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 adding
5
Section 15-171 as follows:

6

(35 ILCS 200/15-171 new)
7

Sec. 15-171.
Free and clear senior homestead exemption.
8

(a) Beginning in taxable year 2027, qualified senior
9
homestead property is exempt from taxation under the
10
provisions of this Code.

11

(b) For land improved with an apartment building owned and
12
operated as a cooperative, the maximum reduction from the
13
value of the property, as equalized by the Department, shall
14
be multiplied by the number of apartments or units occupied by
15
a qualified senior citizen. For land improved with a life care
16
facility, the maximum reduction from the value of the
17
property, as equalized by the Department, shall be multiplied
18
by the number of apartments or units occupied by a qualified
19
senior citizen. In a cooperative or a life care facility where
20
a homestead exemption has been granted, the cooperative
21
association or the management firm of the cooperative or
22
facility shall credit the savings resulting from that
23
exemption only to the apportioned tax liability of the owner

SB3872
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LRB104 20188 HLH 33639 b
1
or resident who qualified for the exemption. Any person who
2
willfully refuses to so credit the savings shall be guilty of a
3
Class B misdemeanor. Under this Section and Sections 15-175,
4
15-176, and 15-177, "life care facility" means a facility, as
5
defined in Section 2 of the Life Care Facilities Act, with
6
which the applicant for the homestead exemption has a life
7
care contract as defined in that Act

8

(c) If a homestead exemption has been granted under this
9
Section and the person qualifying subsequently becomes a
10
resident of a facility licensed under the Assisted Living and
11
Shared Housing Act, the Nursing Home Care Act, the Specialized
12
Mental Health Rehabilitation Act of 2013, the ID/DD Community
13
Care Act, or the MC/DD Act, the exemption shall continue so
14
long as the residence continues to be occupied by the
15
qualifying person's spouse if the spouse is 75 years of age or
16
older, or if the residence remains unoccupied but is still
17
owned by the person qualified for the homestead exemption.

18

(d) 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.

SB3872
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LRB104 20188 HLH 33639 b
1

(e) As used in this Section:

2

"Consumer Price Index" means the index published by the
3
Bureau of Labor Statistics of the United States Department of
4
Labor that measures the average change in prices of goods and
5
services purchased by all urban consumers, United States city
6
average, all items, 1982-84 = 100.

7

"Household income" has the meaning given to that term in
8
Section 15-172.

9

"Maximum income limitation" means (i) for taxable year
10
2027, $100,000 and (ii) for taxable years after 2027, the
11
maximum income limitation for the immediately preceding
12
taxable year, multiplied by one plus the percentage increase,
13
if any, in the Consumer Price Index for the calendar year
14
immediately preceding the taxable year.

15

"Qualified senior citizen" means a person who:
16

(1) is 75 years of age or older on January 1 of the
17

taxable year for which the exemption will be applied; and

18

(2) has a household income that does not exceed the
19

maximum income limitation.

20

"Qualified senior homestead property" means homestead
21
property that:
22

(1) is used as a primary residence by qualified senior
23

citizen who has an ownership interest in the property,
24

legal, equitable, or as a lessee, and who is liable for the
25

payment of property taxes;

26

(2) is not used as a primary residence by a student at

SB3872
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LRB104 20188 HLH 33639 b
1

a school district or a community college district in the
2

State; and

3

(3) is not subject to any liens, including, but not
4

limited to, a mortgage, home equity line of credit, or
5

reverse mortgage.

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