PROP TX-SENIOR EXEMPTION

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3894

Introduced 2/6/2026, by Sen. Suzy Glowiak Hilton

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-172

Amends the Property Tax Code. In a provision concerning the
Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides
that, for taxable years 2026 and thereafter, "maximum income limitation"
means $85,000 for all qualified property.
LRB104 16425 HLH 29816 b

A BILL FOR

SB3894
LRB104 16425 HLH 29816 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

SB3894
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LRB104 16425 HLH 29816 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 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.

SB3894
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LRB104 16425 HLH 29816 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

"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.
16

"Internal Revenue Code of 1986" means the United States
17
Internal Revenue Code of 1986 or any successor law or laws
18
relating to federal income taxes in effect for the year
19
preceding the taxable year.
20

"Life care facility that qualifies as a cooperative" means
21
a facility as defined in Section 2 of the Life Care Facilities
22
Act.
23

"Maximum income limitation" means:
24

(1) $35,000 prior to taxable year 1999;
25

(2) $40,000 in taxable years 1999 through 2003;
26

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

SB3894
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LRB104 16425 HLH 29816 b
1

(4) $50,000 in taxable years 2006 and 2007;
2

(5) $55,000 in taxable years 2008 through 2016;
3

(6) for taxable year 2017, (i) $65,000 for qualified
4

property located in a county with 3,000,000 or more
5

inhabitants and (ii) $55,000 for qualified property
6

located in a county with fewer than 3,000,000 inhabitants;
7

and

8

(7) for taxable years 2018
through taxable year 2025

9

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

.

10

for taxable years 2026 and thereafter, $85,000 for all
11

qualified property.

12

As an alternative income valuation, a homeowner who is
13
enrolled in any of the following programs may be presumed to
14
have household income that does not exceed the maximum income
15
limitation for that tax year as required by this Section: Aid
16
to the Aged, Blind or Disabled (AABD) Program or the
17
Supplemental Nutrition Assistance Program (SNAP), both of
18
which are administered by the Department of Human Services;
19
the Low Income Home Energy Assistance Program (LIHEAP), which
20
is administered by the Department of Commerce and Economic
21
Opportunity; The Benefit Access program, which is administered
22
by the Department on Aging; and the Senior Citizens Real
23
Estate Tax Deferral Program.
24

A chief county assessment officer may indicate that he or
25
she has verified an applicant's income eligibility for this
26
exemption but may not report which program or programs, if

SB3894
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LRB104 16425 HLH 29816 b
1
any, enroll the applicant. Release of personal information
2
submitted pursuant to this Section shall be deemed an
3
unwarranted invasion of personal privacy under the Freedom of
4
Information Act.
5

"Residence" means the principal dwelling place and
6
appurtenant structures used for residential purposes in this
7
State occupied on January 1 of the taxable year by a household
8
and so much of the surrounding land, constituting the parcel
9
upon which the dwelling place is situated, as is used for
10
residential purposes. If the Chief County Assessment Officer
11
has established a specific legal description for a portion of
12
property constituting the residence, then that portion of
13
property shall be deemed the residence for the purposes of
14
this Section.
15

"Taxable year" means the calendar year during which ad
16
valorem property taxes payable in the next succeeding year are
17
levied.
18

(c) Beginning in taxable year 1994, a low-income senior
19
citizens assessment freeze homestead exemption is granted for
20
real property that is improved with a permanent structure that
21
is occupied as a residence by an applicant who (i) is 65 years
22
of age or older during the taxable year, (ii) has a household
23
income that does not exceed the maximum income limitation,
24
(iii) is liable for paying real property taxes on the
25
property, and (iv) is an owner of record of the property or has
26
a legal or equitable interest in the property as evidenced by a

SB3894
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LRB104 16425 HLH 29816 b
1
written instrument. This homestead exemption shall also apply
2
to a leasehold interest in a parcel of property improved with a
3
permanent structure that is a single family residence that is
4
occupied as a residence by a person who (i) is 65 years of age
5
or older during the taxable year, (ii) has a household income
6
that does not exceed the maximum income limitation, (iii) has
7
a legal or equitable ownership interest in the property as
8
lessee, and (iv) is liable for the payment of real property
9
taxes on that property.

10

In counties of 3,000,000 or more inhabitants, the amount
11
of the exemption for all taxable years is the equalized
12
assessed value of the residence in the taxable year for which
13
application is made minus the base amount. In all other
14
counties, the amount of the exemption is as follows: (i)
15
through taxable year 2005 and for taxable year 2007 and
16
thereafter, the amount of this exemption shall be the
17
equalized assessed value of the residence in the taxable year
18
for which application is made minus the base amount; and (ii)
19
for taxable year 2006, the amount of the exemption is as
20
follows:
21

(1) For an applicant who has a household income of
22

$45,000 or less, the amount of the exemption is the
23

equalized assessed value of the residence in the taxable
24

year for which application is made minus the base amount.
25

(2) For an applicant who has a household income
26

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

SB3894
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LRB104 16425 HLH 29816 b
1

the exemption is (i) the equalized assessed value of the
2

residence in the taxable year for which application is
3

made minus the base amount (ii) multiplied by 0.8.
4

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

exceeding $46,250 but not exceeding $47,500, the amount of
6

the exemption is (i) the equalized assessed value of the
7

residence in the taxable year for which application is
8

made minus the base amount (ii) multiplied by 0.6.
9

(4) For an applicant who has a household income
10

exceeding $47,500 but not exceeding $48,750, the amount of
11

the exemption is (i) the equalized assessed value of the
12

residence in the taxable year for which application is
13

made minus the base amount (ii) multiplied by 0.4.
14

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

exceeding $48,750 but not exceeding $50,000, 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 0.2.
19

When the applicant is a surviving spouse of an applicant
20
for a prior year for the same residence for which an exemption
21
under this Section has been granted, the base year and base
22
amount for that residence are the same as for the applicant for
23
the prior year.
24

Each year at the time the assessment books are certified
25
to the County Clerk, the Board of Review or Board of Appeals
26
shall give to the County Clerk a list of the assessed values of

SB3894
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LRB104 16425 HLH 29816 b
1
improvements on each parcel qualifying for this exemption that
2
were added after the base year for this parcel and that
3
increased the assessed value of the property.
4

In the case of land improved with an apartment building
5
owned and operated as a cooperative or a building that is a
6
life care facility that qualifies as a cooperative, the
7
maximum reduction from the equalized assessed value of the
8
property is limited to the sum of the reductions calculated
9
for each unit occupied as a residence by a person or persons
10
(i) 65 years of age or older, (ii) with a household income that
11
does not exceed the maximum income limitation, (iii) who is
12
liable, by contract with the owner or owners of record, for
13
paying real property taxes on the property, and (iv) who is an
14
owner of record of a legal or equitable interest in the
15
cooperative apartment building, other than a leasehold
16
interest. In the instance of a cooperative where a homestead
17
exemption has been granted under this Section, the cooperative
18
association or its management firm shall credit the savings
19
resulting from that exemption only to the apportioned tax
20
liability of the owner who qualified for the exemption. Any
21
person who willfully refuses to credit that savings to an
22
owner who qualifies for the exemption is guilty of a Class B
23
misdemeanor.
24

When a homestead exemption has been granted under this
25
Section and an applicant then becomes a resident of a facility
26
licensed under the Assisted Living and Shared Housing Act, the

SB3894
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LRB104 16425 HLH 29816 b
1
Nursing Home Care Act, the Specialized Mental Health
2
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
3
the MC/DD Act, the exemption shall be granted in subsequent
4
years so long as the residence (i) continues to be occupied by
5
the qualified applicant's spouse or (ii) if remaining
6
unoccupied, is still owned by the qualified applicant for the
7
homestead exemption.
8

Beginning January 1, 1997, when an individual dies who
9
would have qualified for an exemption under this Section, and
10
the surviving spouse does not independently qualify for this
11
exemption because of age, the exemption under this Section
12
shall be granted to the surviving spouse for the taxable year
13
preceding and the taxable year of the death, provided that,
14
except for age, the surviving spouse meets all other
15
qualifications for the granting of this exemption for those
16
years.
17

When married persons maintain separate residences, the
18
exemption provided for in this Section may be claimed by only
19
one of such persons and for only one residence.
20

For taxable year 1994 only, in counties having less than
21
3,000,000 inhabitants, to receive the exemption, a person
22
shall submit an application by February 15, 1995 to the Chief
23
County Assessment Officer of the county in which the property
24
is located. In counties having 3,000,000 or more inhabitants,
25
for taxable year 1994 and all subsequent taxable years, to
26
receive the exemption, a person may submit an application to

SB3894
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LRB104 16425 HLH 29816 b
1
the Chief County Assessment Officer of the county in which the
2
property is located during such period as may be specified by
3
the Chief County Assessment Officer. The Chief County
4
Assessment Officer in counties of 3,000,000 or more
5
inhabitants shall annually give notice of the application
6
period by mail or by publication. In counties having less than
7
3,000,000 inhabitants, beginning with taxable year 1995 and
8
thereafter, to receive the exemption, a person shall submit an
9
application by July 1 of each taxable year to the Chief County
10
Assessment Officer of the county in which the property is
11
located. A county may, by ordinance, establish a date for
12
submission of applications that is different than July 1. The
13
applicant shall submit with the application an affidavit of
14
the applicant's total household income, age, marital status
15
(and if married the name and address of the applicant's
16
spouse, if known), and principal dwelling place of members of
17
the household on January 1 of the taxable year. The Department
18
shall establish, by rule, a method for verifying the accuracy
19
of affidavits filed by applicants under this Section, and the
20
Chief County Assessment Officer may conduct audits of any
21
taxpayer claiming an exemption under this Section to verify
22
that the taxpayer is eligible to receive the exemption. Each
23
application shall contain or be verified by a written
24
declaration that it is made under the penalties of perjury. A
25
taxpayer's signing a fraudulent application under this Act is
26
perjury, as defined in Section 32-2 of the Criminal Code of

SB3894
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LRB104 16425 HLH 29816 b
1
2012. The applications shall be clearly marked as applications
2
for the Low-Income Senior Citizens Assessment Freeze Homestead
3
Exemption and must contain a notice that any taxpayer who
4
receives the exemption is subject to an audit by the Chief
5
County Assessment Officer.
6

Notwithstanding any other provision to the contrary, in
7
counties having fewer than 3,000,000 inhabitants, if an
8
applicant fails to file the application required by this
9
Section in a timely manner and this failure to file is due to a
10
mental or physical condition sufficiently severe so as to
11
render the applicant incapable of filing the application in a
12
timely manner, the Chief County Assessment Officer may extend
13
the filing deadline for a period of 30 days after the applicant
14
regains the capability to file the application, but in no case
15
may the filing deadline be extended beyond 3 months of the
16
original filing deadline. In order to receive the extension
17
provided in this paragraph, the applicant shall provide the
18
Chief County Assessment Officer with a signed statement from
19
the applicant's physician, advanced practice registered nurse,
20
or physician assistant stating the nature and extent of the
21
condition, that, in the physician's, advanced practice
22
registered nurse's, or physician assistant's opinion, the
23
condition was so severe that it rendered the applicant
24
incapable of filing the application in a timely manner, and
25
the date on which the applicant regained the capability to
26
file the application.

SB3894
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LRB104 16425 HLH 29816 b
1

Beginning January 1, 1998, notwithstanding any other
2
provision to the contrary, in counties having fewer than
3
3,000,000 inhabitants, if an applicant fails to file the
4
application required by this Section in a timely manner and
5
this failure to file is due to a mental or physical condition
6
sufficiently severe so as to render the applicant incapable of
7
filing the application in a timely manner, the Chief County
8
Assessment Officer may extend the filing deadline for a period
9
of 3 months. In order to receive the extension provided in this
10
paragraph, the applicant shall provide the Chief County
11
Assessment Officer with a signed statement from the
12
applicant's physician, advanced practice registered nurse, or
13
physician assistant stating the nature and extent of the
14
condition, and that, in the physician's, advanced practice
15
registered nurse's, or physician assistant's opinion, the
16
condition was so severe that it rendered the applicant
17
incapable of filing the application in a timely manner.
18

In counties having less than 3,000,000 inhabitants, if an
19
applicant was denied an exemption in taxable year 1994 and the
20
denial occurred due to an error on the part of an assessment
21
official, or his or her agent or employee, then beginning in
22
taxable year 1997 the applicant's base year, for purposes of
23
determining the amount of the exemption, shall be 1993 rather
24
than 1994. In addition, in taxable year 1997, the applicant's
25
exemption shall also include an amount equal to (i) the amount
26
of any exemption denied to the applicant in taxable year 1995

SB3894
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LRB104 16425 HLH 29816 b
1
as a result of using 1994, rather than 1993, as the base year,
2
(ii) the amount of any exemption denied to the applicant in
3
taxable year 1996 as a result of using 1994, rather than 1993,
4
as the base year, and (iii) the amount of the exemption
5
erroneously denied for taxable year 1994.
6

For purposes of this Section, a person who will be 65 years
7
of age during the current taxable year shall be eligible to
8
apply for the homestead exemption during that taxable year.
9
Application shall be made during the application period in
10
effect for the county of his or her residence.
11

The Chief County Assessment Officer may determine the
12
eligibility of a life care facility that qualifies as a
13
cooperative to receive the benefits provided by this Section
14
by use of an affidavit, application, visual inspection,
15
questionnaire, or other reasonable method in order to insure
16
that the tax savings resulting from the exemption are credited
17
by the management firm to the apportioned tax liability of
18
each qualifying resident. The Chief County Assessment Officer
19
may request reasonable proof that the management firm has so
20
credited that exemption.
21

Except as provided in this Section, all information
22
received by the chief county assessment officer or the
23
Department from applications filed under this Section, or from
24
any investigation conducted under the provisions of this
25
Section, shall be confidential, except for official purposes
26
or pursuant to official procedures for collection of any State

SB3894
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LRB104 16425 HLH 29816 b
1
or local tax or enforcement of any civil or criminal penalty or
2
sanction imposed by this Act or by any statute or ordinance
3
imposing a State or local tax. Any person who divulges any such
4
information in any manner, except in accordance with a proper
5
judicial order, is guilty of a Class A misdemeanor.
6

Nothing contained in this Section shall prevent the
7
Director or chief county assessment officer from publishing or
8
making available reasonable statistics concerning the
9
operation of the exemption contained in this Section in which
10
the contents of claims are grouped into aggregates in such a
11
way that information contained in any individual claim shall
12
not be disclosed.
13

Notwithstanding any other provision of law, for taxable
14
year 2017 and thereafter, in counties of 3,000,000 or more
15
inhabitants, the amount of the exemption shall be the greater
16
of (i) the amount of the exemption otherwise calculated under
17
this Section or (ii) $2,000.
18

(c-5) Notwithstanding any other provision of law, each
19
chief county assessment officer may approve this exemption for
20
the 2020 taxable year, without application, for any property
21
that was approved for this exemption for the 2019 taxable
22
year, provided that:
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

SB3894
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LRB104 16425 HLH 29816 b
1

1, 2020 is the same as the owner of record of the property
2

as of January 1, 2019;
3

(3) the exemption for the 2019 taxable year has not
4

been determined to be an erroneous exemption as defined by
5

this Code; and
6

(4) the applicant for the 2019 taxable year has not
7

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

(c-10) Notwithstanding any other provision of law, each
15
chief county assessment officer may approve this exemption for
16
the 2021 taxable year, without application, for any property
17
that was approved for this exemption for the 2020 taxable
18
year, if:
19

(1) the county board has declared a local disaster as
20

provided in the Illinois Emergency Management Agency Act
21

related to the COVID-19 public health emergency;
22

(2) the owner of record of the property as of January
23

1, 2021 is the same as the owner of record of the property
24

as of January 1, 2020;
25

(3) the exemption for the 2020 taxable year has not
26

been determined to be an erroneous exemption as defined by

SB3894
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LRB104 16425 HLH 29816 b
1

this Code; and
2

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

asked for the exemption to be removed for the 2020 or 2021
4

taxable years.
5

Nothing in this subsection shall preclude or impair the
6
authority of a chief county assessment officer to conduct
7
audits of any taxpayer claiming an exemption under this
8
Section to verify that the taxpayer is eligible to receive the
9
exemption as provided elsewhere in this Section.
10

(d) Each Chief County Assessment Officer shall annually
11
publish a notice of availability of the exemption provided
12
under this Section. The notice shall be published at least 60
13
days but no more than 75 days prior to the date on which the
14
application must be submitted to the Chief County Assessment
15
Officer of the county in which the property is located. The
16
notice shall appear in a newspaper of general circulation in
17
the county.
18

Notwithstanding Sections 6 and 8 of the State Mandates
19
Act, no reimbursement by the State is required for the
20
implementation of any mandate created by this Section.
21
(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
22
102-895, eff. 5-23-22.)

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