Supervisor of Assessments

You may qualify for one or more of these exemptions. If you meet the qualifications, please contact the Assessment Office for an application, or stop by during office hours to complete the application(s). 

General Homestead Exemption (35 ILCS 200/15-175) This annual exemption is available for residential property that is occupied as the principal dwelling place of the owner, or a lessee with a legal or equitable interest in the property with a single-family residence, who is liable for the payment of the property taxes on the leased property. The amount of exemption is the increase in the current year’s equalized assessed value (EAV), above the 1977 EAV, up to a maximum of $6,000. NO APPLICATION REQUIRED FOR THIS EXEMPTION.

Homestead Improvement Exemption (35 ILCS 200/15-180) is limited to the fair cash value, up to an annual maximum of $75,000 (or $25,000 in assessed value, which is 33 1/3 percent of fair cash value), that was added to homestead property by any new improvement or rebuilding after a catastrophic event and continues for four years from the date the improvement or rebuilding is completed and occupied. An application for Homestead Improvement Exemption is required, and an application will be sent to qualifying taxpayers.

Natural Disaster Homestead Exemption (35 ILCS 200/15-173) This exemption is on homestead property for a rebuilt residential structure following a widespread natural disaster. The amount of the exemption is the reduction in EAV of the residence in the first taxable year for which the taxpayer applies for an exemption minus the EAV of the residence for the taxable year prior to the taxable year in which the natural disaster occurred. The exemption continues at the same amount until the taxable year in which the property is sold or transferred. Certain re-building criteria must be met. Contact the assessment office for further information and an application.

Senior Citizens Homestead Exemption (35 ILCS 200/15-170) This annual exemption is available for residential property that is occupied as the principal residence of a person, who is 65 years of age or older during the assessment year. The person must be the owner or a lessee with an ownership interest in the property with a single-family residence, who is be liable for the payment of the property taxes.The maximum amount of the reduction in equalized assessed value is $5,000. This exemption must be renewed each year. Renewal Applications (PTAX 329) are sent out after January 1, each year, and must be returned by January 31. YOU MUST SUBMIT AN APPLICATION IN ORDER TO RECEIVE THIS EXEMPTION.

Low-income Senior Citizens Assessment Freeze Homestead (SCAFHE) (aka Senior Freeze) (35 ILCS 200/15-172) Qualified applicants must be 65, have a total household income of $65,000 or less, and meet certain other qualifications. This exemption “freezes” the senior citizen’s property’s equalized assessed value the year that the senior citizen qualifies for the exemption. The tax bill may still increase if any tax rates are increased or if improvements are added that increase the value of the property. Each year applicants must file a Form PTAX-340, Low-income Senior Citizens Assessment Freeze Homestead Exemption Application and Affidavit, with the Chief County Assessment Office by May 1.

Returning Veterans’ Homestead Exemption (35 ILCS 200/15-167) This exemption provides a $5,000 reduction in the EAV of a veteran’s principal residence upon returning from active duty in an armed conflict involving the armed forces of the United States. The exemption is for two consecutive tax years, the tax year that the veteran returns from active duty in an armed conflict involving the armed forces of the United States and the following year. The veteran must own and occupy the property as his or her principal residence on January 1 of each assessment year. A veteran who acquires a principal residence after January 1 of the year he or she returns home is eligible for the RVHE on the principal residence owned and occupied on January 1 of the following tax year. A veteran is eligible to receive the exemption for another tax year in which the veteran returns from active duty. Applicants must file a Form PTAX-341, Application for Returning Veterans’ Homestead Exemption, with the Chief County Assessment Office.

Qualifying applicants may only receive one of the following disability exemptions.

Homestead Exemption for Persons with Disabilities (35 ILCS 200/15-168) provides a $2,000 reduction in a property’s EAV to a qualifying property owned by a disabled person. YOU MUST SUBMIT AN APPLICTION IN ORDER TO RECEIVE THIS EXEMPTION AND PROVIDE PROPER PROOF OF DISABLILTY AT THE TIME OF APPLICATION. A disabled person must file an annual renewal application by the county’s due date (April 1) to continue to receive this exemption.

Standard Homestead Exemption for Veterans with Disabilities (35 ILCS 200/15-169) is an annual reduction in equalized assessed value on the primary residence occupied by a qualified veteran with a disability. This veteran with a disability must own or lease a single-family residence and be liable for payment of property taxes. The property’s total EAV must be less than $250,000 after subtracting any portion used for commercial purposes. The amount of the exemption depends on the percentage of the service-connected disability as certified by the United States Department of Veterans’ Affairs. A qualified veteran with a service-connected disability of at least 30% but less than 50% will receive a $2,500 reduction in EAV; if the veteran has a service-connected disability of 50% but less than 70%, the annual exemption is $5,000; and if the veteran has a service-connected disability of 70% or more, the residential property is exempt from taxation. The surviving un-remarried spouse of a disabled veteran can receive or continue to receive this exemption if certain conditions are met. Contact the Assessment Office for further details. This exemption must be renewed, and it is the responsibility of the taxpayer to inform the assessment office of any changes in disability rating.

Veterans with Disabilities Exemption for Specially Adapted Housing  (35 ILCS 200/15-165) This exemption may be up to $100,000 reduction on the assessed value for certain types of housing owned and used exclusively by a veteran with a disability in which federal funds have been used for the purchase or construction of specially adapted housing. The exemption is valid for as long as the veteran, the spouse, or the unmarried surviving spouse resides on the property. Federal and state financial assistance is provided for service-connected veterans with disabilities for the purpose of acquiring or remodeling suitable dwelling units with special fixtures or moveable facilities made necessary by the veteran’s permanent and total service-connected disabilities as determined by the U.S. Department of Veterans’ Affairs. For further information, please contact your local Veteran Service Officer.

Non-homestead Exemptions for Religious, Charitable, or Educational Organizations (35 ILCS 200/15) Properties of religious, charitable, and educational organizations, as well as units of federal, state and local governments, are eligible for exemption from property taxes to the extent provided by law. The organization must apply for the exemption with the County Board of Review which reviews the application and forwards it to the Illinois Department of Revenue for the final administrative decision. For information contact the Assessment Office.

Further exemption information can be found by visiting the Illinois Department of Revenue

Property Tax Exemptions (illinois.gov)