Senior Citizen Tax Programs and Exemptions

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• A Senior Citizens Real Estate Tax Deferral Program  The household income limit to participate in this program has increased to $50,000.    Any portion or all of the property tax may be deferred at 6% annual interest until the sale of the property or the death of the taxpayer. Please see the Senior Citizens Real Estate Tax Deferral Program brochure produced by the Illinois Department of Revenue, for full information or call (815) 740-4689.  Application forms are available here:

IL-1017 Application for Deferral of Real Estate/Special Assessment Taxes

IL-1018 Real Estate/Special Assessment Tax Deferral and Recovery Agreement

• The Senior Citizen Exemption reduces the assessed value of your property by $4,000 and is available for a residence owned and occupied by a person 65 or older during the tax year. If you qualify and have not received this exemption, call the Supervisor of Assessments at (815) 740-4648.
• The Senior Citizens Assessment Freeze Exemption Qualified senior citizens can apply for a freeze of the assessed value of their property. Applicant must be 65 or older; have a total household income of $55,000 or less; must be the owner of record; and use the property as their principal residence. Contact the Supervisor of Assessments at (815) 740-4648 for additional information and/or an application form.

• The Illinois Circuit Breaker, a state program, gives a grant based on income to renters and homeowners 65 and over who have a household income of the following:

                  $22,793 yourself

                  $30,594 yourself and your spouse

                  $38,393 yourself, your spouse and additional residents.

Contact the State toll free at 1-800-624-2459.