What is a Homeowner Exemption and how can I receive it?

You can receive the Homeowner Exemption if you own or have a lease or contract which makes you responsible for the real estate taxes of the residential property. It must also be used as your principal place of residence for the year in question.

This exemption will be prorated if you purchased a newly constructed home that was not ready for occupancy until sometime after January 1 of the tax year in question. For further assistance, call our Taxpayer Services Department at (312) 443-7550. If you have never received a Homeowner Exemption on your home, you will need to apply for one. Exemption forms may be obtained by calling or visiting one of the Assessor's Office locations or your local township assessor.

The Homeowner Exemption savings is $10,000 in Equalized Assessed Value (EAV). It is important to note that the exemption amount is not the dollar amount by which a tax bill is lowered. EAV is the partial value of a property to which tax rates are applied; it is this figure on which a tax bill is calculated.

A Homeowner Exemption is calculated by multiplying the Homeowner Exemption savings amount ($10,000) by your local tax rate. Your local tax rate is determined by the Cook County Clerk and can be found on your second-installment tax bill or by contacting the Cook County Clerk's Office at 312- 603-6566.

Requirements for the Homeowner Exemption.

All exemptions appear on second-installment tax bills. To qualify for the Homeowner Exemption this year (tax year 2019) you must have:

• Occupied the property or the previous owner must have occupied the property, as of January 1, 2019;
• Used the property as a principal place of residence, and
• Been responsible for payment of the property taxes.

If you received the Homeowner Exemption on your tax bill last year and did not sell your home, you do not need to reapply for the Homeowner Exemption this year.

What is a Senior Exemption?

The Senior Exemption (also called the Senior Citizen Exemption) provides tax relief by reducing the equalized assessed valuation of an eligible residence. This savings is in the form of a deduction on the second-installment real estate tax bill.

I qualified for a Senior Exemption. Do I have to apply for a Homeowner Exemption separately?

No. Senior Citizens receiving the Senior Citizen Exemption automatically qualify for the Homeowner Exemption and do not have to apply for it separately.

I received the Senior Exemption on my tax bill last year. Do I have to reapply for the Senior Exemption this year?

No. This is a recent change. Until 2019, state law required that senior citizens reapply annually for the Senior Exemption. The law changed on August 26, 2019 with the signing into law of HB 833. The bill, championed by Cook County Assessor Fritz Kaegi and Illinois House Assistant Majority Leader Fred Crespo, amends the Illinois Property Tax Code to allow for the automatic renewal of the Senior Citizen Exemption for persons who had received this exemption in the year prior. Seniors not currently receiving the exemption, and those who turned 65 in 2019, must apply for the senior exemption in 2020; their exemption will then automatically renew each following year. Senior exemptions currently in place will renew automatically. If you received a Senior Exemption on the second-installment tax bill you received in July 2019, you do not have to reapply for this exemption.

What are the eligibility requirements for the Senior Exemption?

Eligibility Requirements

1. You must have been born prior to or in 1954 (be 65 years of age or older during the tax year for which you are applying);
2. You must either own the property or have a lease or contract which makes you responsible for the real estate taxes; and
3. The property must be your principal residence. If you have moved or plan to move in the future, you may be entitled to a prorated Senior Exemption, based on the time of occupancy. To apply for a prorated Senior Exemption you must submit a:
   • Senior Exemption application form,
   • closing or settlement statement,
   • copy of proof of age and residency.
   
   

   Please see the Senior Exemption application form for an expanded list of acceptable documents.

   The Senior Exemption property tax savings each year is $8,000 in Equalized Assessed Value (EAV). It is important to note that the exemption amount is not the dollar amount by which a tax bill is lowered. EAV is the partial value of a property to which tax rates are applied; it is this figure on which a tax bill is calculated.

   A Senior Exemption is calculated by multiplying the Senior Exemption savings amount ($8,000) by your local tax rate. Your local tax rate is determined by the Cook County Clerk and can be found on your second-installment tax bill or by contacting the Cook County Clerk's Office at 312-603-6566.

What is the application procedure and what other documents do I need to provide with the application?

Application Procedures

1. If you are eligible for the exemption, please complete and sign the Senior Exemption Application Form. Information pertaining to Permanent Index Number and township can be found on your real estate tax bill.
2. You must also provide official documents that verify your identity and clearly show your birth date, such as your Driver's License, Illinois Identification (ID) Card, or other document listed on the application. Additional documents to verify property tax liability may be required with your application. Please note: If your name is different between any of the documents provided with your application, you must also submit documentation sufficient to explain the name change, such as a certified marriage certificate, certified divorce decree, etc.

What if I own a cooperative?

Owners of cooperative apartments must also submit a stock certificate, occupancy agreement, or trust agreement, along with their application.

I would like to apply by mail. Is there anything I should know?

If you apply by mail, do not send originals of the above documents. Please send copies because the documents cannot be returned to you.

I would like to apply in person. Is there anything I should know?

If you apply in person at the Assessor's Office, your documents will be reviewed and returned to you while you wait.

What happens after I have filed for a Senior Exemption?

The Assessor's Office will notify you when your application is approved.

Can I still receive the Senior Citizen Exemption if my property is listed in the name of my late spouse?

If you are 65 or over, you will qualify for this exemption in your name. Please notify the Taxpayer Services Department and we will send you the proper application forms. Otherwise, your property will receive the exemption for the remainder of the year of your spouse's death. You will then have to apply when you turn 65. For more information, you may contact our Taxpayer Services Department at (312) 443-7550.

What is a Senior Freeze Exemption?

The Senior Freeze Exemption (Senior Citizens Assessment Freeze Homestead Exemption) allows a qualified senior citizen to apply for a freeze of the equalized assessed value (EAV) of their property for the year preceding the year in which they first apply and qualify for this exemption. For example, a senior citizen who qualifies and applies for this exemption in taxable year 2019 will have the EAV of the property frozen at the 2018 EAV.

Those who qualify and receive this exemption should be aware that this does not automatically freeze the amount of their tax bill. Only the EAV remains at the fixed amount. The amount of dollars that the taxing districts asks for (levy) may change and thus alter a tax bill.

Who qualifies for a Senior Freeze Exemption?

To qualify for the taxable year 2019 (billed in 2020), you must meet all of these requirements:

• Be 65 years of age of older in 2019,
• Have a total gross household income of $65,000 or less for income tax year 2018,
• Own the property, or have a legal, equitable or leasehold interest in the property on January 1, 2018 and January 1, 2019,
• Be liable for the payment of 2018 and 2019 property taxes, and
• Use the property as a principal place of residence on January 1, 2018 and January 1, 2019.

There is also a minimum $2,000 EAV deduction for the Senior Freeze, which helps offset increases in assessed value and helps ensure that more seniors benefit from the Senior Freeze Exemption.

It is important to note that the exemption amount is not the dollar amount by which a tax bill is lowered. EAV is the partial value of a property to which tax rates are applied; it is this figure on which a tax bill is calculated.The Assessor does not set tax rates.

When do I apply for a Senior Freeze Exemption?

Senior Freeze Exemption Applications are available to download, print, and mail on our website, and are available in Assessor Office locations.

You must file each year in order to continue to receive the Senior Freeze Exemption and the requirements must be met each year. If you received the Senior Freeze Exemption last year, you will receive a renewal form in the mail.

Are there other property tax savings programs available to seniors?

The Cook County Treasurer administers a Senior Citizen Real Estate Tax Deferral Program

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What Is the Home Improvement Exemption?

The Home Improvement Exemption allows you to increase the value of your home with up to $75,000 worth of improvements without increasing your property taxes for at least four years.

Who qualifies for a Home Improvement Exemption?

The exemption is available to owners of single-family homes, condominiums, cooperatives, and apartment buildings up to six units.

How does a Home Improvement Exemption work?

You will automatically receive the exemption when our office field checks the building permit for the improvement. A notice will be sent to you after we complete the check.

What if there is damage to my home?

The Home Improvement Exemption can also be used for repair necessitated by structural damage as a result of severe weather conditions, such as flooding.

What is not covered by a Home Improvement Exemption?

The exemption is not granted for loss of personal property, normal weather damage, or routine maintenance. Routine maintenance includes repairs to or replacement of parts that would not increase the value of your property. The following are examples of normal upkeep:

• Repair or replace roofing materials, sidewalks, driveways, or fencing
• Insulate and/or add storm windows and doors
• Add or replace gutters and downspouts
• Place siding over existing frame structure
• Add or improve trees, lawns, and landscaping
• Paint, decorate, plaster, or change exterior ornamentations
• Replace furnace, or replace old heating systems with solar heating
• Replace kitchen cabinets, flooring, fixtures
• Replace or add water softener, or add larger hot water heater
• Add outdoor lighting, burglar or fire alarms
• Replace electrical systems or plumbing fixtures
• Install above-ground swimming pool or outdoor playground facilities
• Add automatic garage door opener
• Add aluminum soffit and facia

Who can I call to find out if I qualify for a Home Improvement Exemption?

To learn whether you may qualify for the Home Improvement Exemption, call the Cook County Assessor's Office at 312/443-7550.

What is a Returning Veterans Homeowner Exemption?

Veterans returning from active duty in armed conflict are eligible to receive a $5,000 reduction in the equalized assessed value of their property only for each taxable year in which they return.

What criteria makes someone eligible for the Returning Veterans Homeowner Exemption for Tax Year 2019?

To qualify the veteran must be:

• an Illinois resident who has served as a member of the U.S. Armed Forces, Illinois National Guard or U.S. Reserve Forces,
• be returning from active duty in an armed conflict involving the armed forces of the U.S.,
• owned or had a legal or equitable interest in the property and used it as a principal place of residence on January 1, 2019 and
• be liable for the payment of property taxes.

What additional documentation do I need to submit with my Returning Veterans Homeowner Exemption Application?

Veterans must complete the exemption application with the CCAO and:

• If a veteran is discharged from active duty service, he or she will need to provide the Department of Defense DD Form 214 certified by the County Recorder or Recorder of Deeds or the Illinois Department of Veterans Affairs.
• If a veteran is still on active duty after returning home, they will need to provide military orders and a travel voucher showing the date of his or her return. The documents must state that they are returning from armed conflict involving the armed forces of the U.S. within the tax year that they are requesting the exemption.

Please Note: This exemption may be received in addition to any of the other exemptions.

What Is a Veterans with Disabilities Homeowner Exemption?

    

Veterans with a service-connected disability as certified by the U.S. Department of Veterans Affairs are eligible for this annual exemption. It reduces by certain amounts the Equalized Assessed Value (EAV) on a disabled veteran's primary residence, very likely lowering the tax bill.

It is very important to note that the Equalized Assessed Value (EAV) is not the amount of your taxes. The EAV is only the partial property value on which your taxes are computed; any reduction in EAV is not the dollar amount by which your tax bill may be lowered.

Veterans whose level of disability is as little as 30% are eligible for a deduction from the EAV of their primary residence. The amounts of those EAV deductions range from $2,500 to $5,000. Also, veterans 70% or more disabled are totally exempt from property taxes.

Exemption amounts for the Veterans with Disabilities Homeowner Exemption are:

Taxable Years		Percentage of Disability		Exemption Amount*
2011-2014 (Tax Years)		70% and greater		$5,000
		50-69%		$2, 500
2017 and thereafter (Tax Years)	30%-49%		$2,500
	50%-69%		$5,000
	70% and greater		Total Exemption

What criteria makes someone eligible for the Disabled Veterans Homeowner Exemption?

To qualify, the veteran must be:

• an Illinois resident who has served as a member of the United States Armed Forces on active duty or State active duty, a member of the Illinois National Guard or U.S. Reserve Forces and has been honorably discharged,
• have at least a 30% service-connected disability certified by the U.S Department of Veterans Affairs,
• own and occupy the property as the primary residence in 2019,
• have a total EAV of less than $250,000 for the primary residence, excluding the EAV of property used for commercial purposes or rented for more than six (6) months and
• apply for this exemption each tax year

A non-remarried surviving spouse of a disabled veteran may continue to receive this exemption if the same primary residence continues as such for the surviving spouse. Or, the non-remarried surviving spouse may transfer the exemption amount (or less) to a new primary residence.

What additional documentation do I need to submit with my Disabled Veterans Homeowner Exemption Application?

Veterans must complete the Exemption Application and return to the Cook County Assessor's Office (118 N. Clark St., Room 320, Chicago, IL 60602) and also, please, include:

• A first-time applicant must please provide a Department of Defense DD Form 214, certified by either the Cook County Recorder of Deeds or Illinois Department of Veterans Affairs. This document is not required for future annual applications.
• All applicants, first-time and in later years, must please provide a Disability Certification Letter from the U.S. Department of Veterans Affairs
• To the non-remarried surviving spouse of a disabled veteran who is eligible for the exemption and is using the exemption for the first time or transferring it to a new address: you must please provide the disabled veteran's death certificate and proof of ownership.

Please Note: This exemption cannot be combined with the Persons with Disabilites Exemption or Returning Veterans Homeowner Exemption.

Renewal applications for tax year 2019 will be mailed in early February. Forms for first-time applicants can be downloaded from the Assessor’s website at that time. Taxpayers may also call 312-443-7550 and request applications by mail.

What is a Persons with Disabilities Exemption?

This exemption provides disabled persons with an annual $2,000 reduction in the equalized assessed value (EAV) of the property.

What criteria makes someone eligible for the Persons with Disabilities Exemption for tax year 2019?

To qualify the applicant must be:

• disabled or become disabled during 2019,
• own or have a legal or equitable interest in the property, or a leasehold interest of a single-family residence,
• occupy the property as the principal residence on January 1, 2019 and
• be liable for the payment of property taxes.

If a person's home previously received this Homeowner Exemption and the taxpayer now resides in a facility licensed under the Nursing Home Care Act, his or her home is still eligible to receive this exemption provided:

• the property is occupied by that person's spouse, or
• the property remains unoccupied.

What additional documentation do I need to submit with my Persons with Disabilities Exemption Application?

Documentation Needed

Applicants must complete the exemption application with the Cook County Assessor's Office. Applicants and must provide one of the following documents:

• Class 2 Disabled Person Illinois Identification Card from the Illinois Secretary of State's Office
• Proof of Social Security Administration disability benefits. This proof includes an award letter, verification letter, or annual cost of living adjustment
• Proof of Veterans' Administration disability benefits. This proof includes an award letter of total (100%) disability, pension statement, or statement showing compensation rated at 100%.
• Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability.

If a taxpayer can not provide proof with one of the items listed above they will need to submit the Illinois Department of Revenue's Form PTAX 343-A Physician's Statement of Proof of a Disability. The taxpayer may also be required to be re-examined by an IDOR designated physician.

Please Note: This exemption cannot be received with the Veterans with Disabilities Exemption.