The deadline to apply for all homestead exemptions is December 31^st of the assessment year. The ownership and residency date requirement is January 1 of the assessment year. Exception to this is the Senior Citizen Assessment Freeze which requires ownership and residency as of January 1 of the current and previous year.  Applications are available on-line or in the CCAO office. Please call the CCAO office if you have any questions. 

General Homestead Exemption (owner-occupied exemption) – available to residential property that is occupied by the owner(s) as their principal dwelling place.  This exemption is based on occupancy of January 1^st of the tax year and is administrated by the Chief county Assessment Office.  Renewal is automatic.  The amount of exemption is equal to the current year’s assessment over the 1977 assessment, with a maximum of $6,000. 

General Homestead Exemption (Tenant) – available to single-family, residential property occupied by a tenant that is responsible for the real estate taxes.  This exemption is based on occupancy of January 1^st of the tax year and is administrated by the Chief County Assessment Office.  Application must be made by December 31^st of each tax year.  The amount of the exemption is equal to the current year’s assessment over the 1977 assessment, with a maximum of $6,000.

Homestead Improvement Exemption – available to qualified homeowners who have made improvements to their principal dwelling place.  Exemption is up to $75,000 of the value of the home improvement if the improvement resulted in an assessment increase.  This exemption continues for up to four years from completion of the improvement.  Your township assessor should submit an application to the Chief County Assessment on your behalf at the time the improvement is assessed.  Note:  if a building permit is required for the home improvement, it is a requirement for this exemption.

Senior Citizen Homestead Exemption – available to qualified senior citizen who is least 65 years of age.  This exemption is administrated by the Chief County Assessment Office.  Homeowners should apply for this $4,000 exemption anytime during the year they turn 65.  Beginning with assessment year 2003, taxes payable in 2004, property that is occupied as a residence by a person who is eligible for this exemption will be granted a pro-rata exemption for the assessment year.  Application must be made by December 31^st of the tax year.  Renewal is automatic. 

 Senior Citizen Assessment Freeze Exemption – available to senior citizens if residential property is owned and occupied by a person at least 65 years of age with a household income of less than $55,000.  This exemption is based on occupancy of January 1 of the application year and January 1 of the year prior to application and is administrated by the Chief County Assessment Office.  Annual applications are required.  The amount of the exemption is equal to the current year’s assessed value over the assessed value prior to the first qualifying year.   

 Disabled Veteran’s Exemption – may exempt up to an assessed value of $70,000.  The Illinois Department of Veteran’s Affairs determines eligibility for this exemption. For questions, phone (217) 785-2252.

 Returning Veterans’ Homestead Exemption – Begins with taxable year 2007.  Must be owned and occupied as primary residence of a veteran returning from an armed conflict involving the armed forces of the US who is liable for paying taxes on the property.  “Veteran” means an IL resident who has served as a member of the US Armed Forces, IL National Guard, or the US Reserve Forces.  This is a $5,000 exemption for the year the veteran returns from active duty only.

 Disabled Persons’ Homestead Exemption – Annual exemption is $2,000 and begins with taxable year 2007.  Must be owned and occupied as primary residence of a disabled person and they must be liable for paying the property taxes.  “Disabled Person” means a person unable to engage in any substantial, gainful activity by reason of a medically determinable physical or mental impairment, which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months.  Disabled person must submit proof of disability in one of the following forms:  Issuance of an IL Disabled Person ID Card stating that the claimant is under a Class 2 disability.  Claimant must be examined by a DOR designated physician and determined based on same standards as used by the SSA.  Cost to be incurred by claimant.  Verification of eligibility must be submitted to the Assessment Office annually.

 Disabled Veterans’ Standard Homestead Exemption – Begins with taxable year 2007.  For Veterans with a service-connected disability of at least 75%, as certified by the US Department of Veterans Affairs, the annual exemption is $5,000.  For veterans with a service-connected disability of at least 50%, but less than 75%, as certified by the US DVA, the annual exemption is $2,500.  This exemption carries over to surviving spouse as long as the spouse has a legal interest in the property, permanently resides there and does not remarry.  If surviving spouse sells the house and buys another, the exemption transfers to the new residence as long as it is used as the primary residence and the spouse does not remarry.  “Veteran” means an IL resident who has served as a member of the US Armed Forces on active duty or State active duty, a member of the IL National Guard, or a member of the US Reserve Forces and who has received an honorable discharge.

 For additional information regarding the disabled persons’ and veterans’ exemptions, you may visit the following website: www.legis.state.il.us and view Public Act 095-0644.