Property Tax - Exemption Information (PIO-74)

Property Tax - Exemption Information (PIO-74)

Overview

The Low-Income Senior Citizens Assessment Freeze Homestead Exemption, often called the Senior Freeze or SCAFHE, is an Illinois property tax exemption for qualifying homeowners age 65 or older with limited household income. It does not pay money to the homeowner and it does not guarantee that the tax bill will stay the same. Its value is more specific: it can hold the home’s equalized assessed value (EAV) to a base-year value for the exemption calculation, so the owner is protected from some tax growth caused by rising assessed value.

That distinction matters. Illinois property taxes are affected by the property’s assessed value, equalization, local tax rates, voter-approved levies, special assessments, and local government budgets. The Senior Freeze works on the assessment side of the bill. If your home value rises sharply, the exemption may keep the taxable assessment from rising in the same way. If local tax rates rise, if taxing districts request more revenue, or if you add improvements that increase assessed value, your tax bill can still increase.

This page is for Illinois seniors and families helping a senior homeowner decide whether to apply, how to prepare, and what to confirm with the county. The Illinois Department of Revenue (IDOR) publishes the statewide PIO-74 explanation, but property tax is administered locally. In practice, your Chief County Assessment Officer (CCAO), county assessor, or supervisor of assessments controls the application period, filing method, document review, and approval notice for your county.

At-a-glance

What It Offers

The Senior Freeze can reduce the assessed value used to calculate a qualifying senior homeowner’s property taxes. The exemption amount is generally the difference between the property’s current EAV and the base amount. The base amount is built from the base-year EAV plus the first-year EAV of added improvements after the base year. In simpler terms, the county looks at the assessment level that applied when you first qualified, then uses the exemption to keep later assessment increases from fully hitting the taxable value.

For example, if a senior first qualifies for the 2026 taxable year, the base year is generally 2025. If the home later reassesses upward, the exemption may remove the increase above the base amount from the EAV used for taxes. The homeowner still receives a tax bill, but the assessed-value portion of that bill is more stable than it would be without the exemption.

The benefit is most useful for a person who expects to remain in the home for several years. A one-year benefit can help, but the larger value is often long-term protection from repeated reassessments. A homeowner in an area with fast-rising values may see a more meaningful effect than a homeowner whose assessment has stayed flat. In Cook County, state law also provides that for taxable year 2017 and after, the exemption amount is the greater of the otherwise calculated exemption or $2,000. That Cook County rule does not mean every Cook County homeowner gets a $2,000 lower tax bill; it is an EAV exemption rule, not a cash payment.

The exemption is separate from the Senior Citizens Real Estate Tax Deferral Program. A deferral is more like a loan secured by the property. The Senior Freeze is an exemption on assessed value. Some homeowners may want to look at both, but they solve different problems.

Who Should Consider Applying

You should seriously consider applying if you are 65 or older during the taxable year, live in the Illinois home as your principal residence, are responsible for the property taxes, and your household income is at or below the limit for that taxable year. You do not need to be wealthy or poor in a general sense. The test is the specific household income limit in the law and on the form.

This opportunity is especially worth attention if your property assessment has been rising, your neighborhood is reassessing upward, or you are on a fixed income and need more predictability. It is also worth checking if you recently turned 65, inherited or retained a qualifying home after a spouse’s death, or moved into a qualifying Illinois home and expect to stay.

It may be less valuable if your current EAV is already at or below the base value, if your tax bill changes are mainly driven by tax rates rather than assessment increases, or if you plan to sell the home soon. Even then, a short application may still be worthwhile if the county accepts filings online and your documents are easy to gather. The practical question is not only “Do I qualify?” but also “Will the exemption change the assessed value enough to matter, and can I maintain the paperwork?”

Who should apply

Apply if these statements fit your situation:

• You will be at least 65 years old at some point during the taxable year for which you are applying.
• The property is your principal dwelling place in Illinois.
• You owned the property, had a legal or equitable interest shown by a written instrument, or had a qualifying leasehold interest in a single-family residence.
• You were liable for paying the real property taxes on the property.
• Your total household income for the prior calendar year is within the current limit.
• You can file PTAX-340 with the county by the county deadline and respond to verification requests.

Do not assume you are ineligible just because your name is not the only name on the deed, you live in a cooperative, or you have a leasehold arrangement. The law includes some legal, equitable, leasehold, cooperative, and life-care facility situations. Those cases are more document-heavy, so it is better to ask the CCAO before the filing window closes.

Eligibility

The statewide rules come from 35 ILCS 200/15-172 and IDOR’s PIO-74 page. Counties apply those rules through local forms and review procedures. Use the checklist below before you file.

Age test

The applicant must be 65 or older during the taxable year. You do not necessarily need to have turned 65 by January 1. The statute says a person who will be 65 during the current taxable year is eligible to apply during that taxable year, during the county’s application period.

Household income test

Household income means the combined income of the applicant, the applicant’s spouse, and all other people using the residence as their principal place of residence. It is based on the calendar year before the taxable year. For the 2026 taxable year, the form looks to 2025 household income.

The current statutory limits are:

For taxable years 2018 through 2025, the statewide limit was $65,000. That matters if you are reviewing an older form, trying to understand a prior-year denial, or comparing county instructions that have not yet been updated.

The statute also allows an alternative income verification route. A homeowner enrolled in AABD, SNAP, LIHEAP, Benefit Access, or the Senior Citizens Real Estate Tax Deferral Program may be presumed to meet the household income limitation for the relevant year. Do not rely on that presumption without checking your county’s instructions, because the county may still need proof of enrollment and may still need the rest of the PTAX-340 information.

Principal dwelling and tax liability test

The home must be your principal dwelling place. For the 2026 PTAX-340 instructions, eligibility includes using the property as your principal place of residence on January 1, 2025, and January 1, 2026. You also must have owned the property, had the required legal or equitable interest, or had the required leasehold interest, and you must have been liable for the property taxes.

If you moved, transferred title, entered a land trust, changed a life estate, or changed who pays the taxes, ask the county how to document the change before submitting the form. These details are common reasons for follow-up.

Property interest test

The applicant generally must be an owner of record or have a legal or equitable interest in the property shown by a written instrument. A qualifying leasehold interest may count when the parcel is improved with a permanent structure that is a single-family residence, the applicant has a legal or equitable ownership interest as lessee, and the applicant is liable for the real property taxes.

Cooperative apartment buildings and certain life care facilities can qualify under special rules if the resident is liable, by contract, for paying the property taxes on the residence and meets the other requirements. In those cases, the cooperative association or management firm must credit the savings to the qualifying resident’s apportioned tax liability. Because that process depends on building records, residents should ask management for documentation early.

Property that does not qualify

The 2026 PTAX-340 instructions say property assessed under the mobile home privilege tax does not qualify for this exemption. If you own a manufactured home, mobile home, or similar property, confirm how your property is assessed before relying on the Senior Freeze.

How the Base-Year Calculation Works

The base year is generally the taxable year before the year in which you first qualify and apply. If you first qualify and apply for taxable year 2026, your base year is generally 2025. The base amount is the base-year EAV of the residence plus the first-year EAV of added improvements that increased the assessed value after the base year.

If the current EAV is higher than the base amount, the exemption can remove the difference from the EAV used for the tax calculation. If the home’s EAV later decreases below the existing base-year EAV, the lower year may become the new base year, unless the lower value resulted from a temporary irregularity that reduced the assessment for one or more years. That means the program is not only a one-way cap; it can also allow a lower base in certain situations.

The easiest way to think about this is to separate two questions:

• What is the taxable assessment before exemptions?
• How much of the assessment increase above the qualifying base amount can this exemption remove?

The exemption answers the second question. It cannot control every item on the tax bill.

Application process, step by step

1. Find your county filing office and deadline

Start with your county assessor, supervisor of assessments, or Chief County Assessment Officer. IDOR’s property tax page points taxpayers to local county officials because property tax administration is local. Ask three direct questions: which PTAX-340 version should I use, what is the filing deadline for this taxable year, and what proof documents do you require?

Do this even if you found a form online. Counties may have portals, local cover sheets, mailing addresses, barcode forms, or additional instructions. Some counties accept online filings. Others expect paper forms, mailed forms, or in-person drop-off.

2. Complete PTAX-340

PTAX-340 asks for applicant information, property information, prior exemption information, household income, and a signed affidavit. The property section generally asks for the street address, township, county, and property index number (PIN). The PIN appears on the property tax bill or assessment notice, and your county office can help locate it if needed.

The household income section is where many mistakes happen. Include the applicant, spouse, and all people who used the residence as a principal dwelling place during the relevant period. The form instructions list income categories such as Social Security and SSI, pensions, retirement distributions, public assistance cash benefits, wages, interest, dividends, rental income, business income, capital gains, unemployment compensation, and other income. Some items are excluded, such as cash gifts, child support, federal income tax refunds, certain inheritances, reverse mortgage payments, and veterans’ benefits. Use the current form instructions rather than guessing.

3. Attach proof if required

IDOR notes that the CCAO may require additional documentation to verify the application. Typical proof can include a driver’s license or state ID, birth certificate or other age proof, property tax bill, deed or trust documents, leasehold documents, tax returns, Social Security statements, pension statements, 1099s, bank interest statements, and proof of participation in income-based programs. Your county may not require every item, but you should gather them before the deadline.

4. Submit and keep evidence

Submit the application before the county deadline. If filing online, save the confirmation page or email. If mailing, use a method that gives proof of mailing. If dropping off in person, ask for a stamped copy or receipt. Keep a full copy of the form and attachments because the county may audit or ask follow-up questions later.

5. Review the result

Approval may show up on the assessment notice, exemption record, or tax bill, depending on county practice and timing. Review the EAV and exemption lines carefully. If the exemption is missing or the base year appears wrong, contact the county promptly. Do not wait until the tax bill is due if the assessment notice already shows a problem.

Timeline and renewal planning

The deadline is not one statewide date for every applicant in every situation. State law says that in counties with fewer than 3,000,000 inhabitants, beginning with taxable year 1995, applications are submitted by July 1 of each taxable year unless the county establishes a different date by ordinance. In counties with 3,000,000 or more inhabitants, the CCAO specifies the application period and must give notice by mail or publication.

IDOR’s PIO-74 explanation says applicants must file PTAX-340 each year with the Chief County Assessment Office. Treat this as an annual task unless your county clearly tells you otherwise in writing for that year. Even if a county offers automatic renewal or simplified renewal for some senior exemptions, you still remain responsible for reporting changes that affect eligibility.

Set reminders for three points: January, when household and residence status are measured for many property tax rules; spring, when county filing windows often open; and two weeks before your county deadline. If a family member helps with paperwork, give that person copies of the prior-year filing and the county contact information.

There is a narrow late-filing extension in counties with fewer than 3,000,000 inhabitants when a severe mental or physical condition made the applicant incapable of filing on time. The statute requires a signed statement from a physician, advanced practice registered nurse, or physician assistant. Do not plan around this exception. It is for serious incapacity, not ordinary missed deadlines.

Required Materials Checklist

Before filing, try to gather:

• Current PTAX-340 or county online equivalent.
• Property index number (PIN) from the tax bill or assessment notice.
• Proof of age for the applicant.
• Proof that the home is the principal residence.
• Deed, trust, contract, leasehold, cooperative, or other written interest documents if the county requests them.
• Prior-year household income records for the applicant, spouse, and other household members.
• Social Security, SSI, pension, annuity, retirement distribution, wage, interest, dividend, rental, business, unemployment, and other income records as applicable.
• Proof of enrollment in AABD, SNAP, LIHEAP, Benefit Access, or the Senior Citizens Real Estate Tax Deferral Program if you are using that route for income verification.
• A copy of the prior approval notice or prior PTAX-340 if you have received the exemption before.
• Proof of filing, such as an online confirmation, certified mail receipt, or stamped copy.

Do not send original documents unless the county specifically instructs you to do so. Copies are usually safer, and you should keep a complete copy of whatever you submit.

Decision Guide: Is It Worth Your Time?

Use this as a practical filter before you spend time on forms.

Usually worth applying

• You meet the age and income limits.
• You expect to stay in the home beyond the current year.
• Your assessment has increased or could increase in the next reassessment cycle.
• You can document household income without major uncertainty.
• You already receive a senior homestead exemption and can add this review to the same annual paperwork routine.

May require extra caution

• You are near the household income limit and some income items are unclear.
• Another adult lives in the home and you are unsure whether that person’s income counts.
• Title is held in a trust, life estate, contract purchase, cooperative, or other arrangement that needs documentation.
• You moved into or out of the property around January 1.
• You made improvements that may increase assessed value.
• Your spouse lives at a separate residence or applied for an exemption elsewhere.

The form is usually still worth investigating if you are close. The cost of asking the county for guidance is low, and the long-term benefit can be significant. The risk is filing casually, leaving out household members, or assuming an income item is excluded when the form says it must be included.

Preparation and readiness tips

Create a small annual property tax folder. Put the prior PTAX-340, property tax bill, assessment notice, income records, and county contact information in one place. If you use online accounts for Social Security, pensions, banks, or county filings, save the login instructions somewhere secure so a trusted helper can assist if needed.

Ask the county to explain the difference between the Senior Citizens Homestead Exemption and the Senior Freeze. Many seniors qualify for the regular senior homestead exemption before they qualify for or file the Senior Freeze. They are related but not identical. The regular senior exemption reduces EAV by a set amount. The Senior Freeze stabilizes the EAV against a base amount for qualifying low-income seniors.

If you are near the income limit, complete the income worksheet before deciding not to apply. Some income is counted even if it is not taxable on a federal return, and some payments are excluded even though they look like income. The form instructions are the safest guide. If you are unsure, attach a note or ask the county how it wants the item shown rather than omitting it.

If you changed your home, tell the county about it. Added improvements can increase the base amount or current EAV. Trying to hide a permitted addition, new living area, or major improvement can create audit problems. The exemption is built to handle added improvements; it is not built for incomplete disclosure.

Common mistakes and fixes

Mistake 1: Thinking “freeze” means the bill cannot rise

Fix: Read the exemption as an EAV tool. Budget for the possibility that rates, levies, or improvements may still raise the bill.

Mistake 2: Leaving out a household member’s income

Fix: List everyone whose principal residence is the home and follow the form instructions for each person’s income. If someone moved in or out, ask the county how to handle the date.

Mistake 3: Using old income limits

Fix: Check the taxable year. The limit was $65,000 for taxable years 2018 through 2025, then rises to $75,000 for 2026, $77,000 for 2027, and $79,000 for 2028 and later.

Mistake 4: Missing the county deadline

Fix: Do not rely on the state page alone for timing. Confirm your county’s deadline and filing method early. Save proof of submission.

Mistake 5: Filing the state form but ignoring county instructions

Fix: Use PTAX-340, but follow the local office’s submission rules. A correct form sent to the wrong place or missing required local proof can still be delayed.

Mistake 6: Not reviewing the tax bill after approval

Fix: Approval is not the final step. Check the assessment notice or bill to confirm the exemption appears and the base year looks right. Contact the county quickly if something is wrong.

Special Situations

Surviving spouse

The law includes a limited surviving spouse rule. If an individual died who would have qualified, and the surviving spouse does not independently qualify because of age, the exemption may be granted for the taxable year preceding and the taxable year of death if the surviving spouse meets the other requirements. A surviving spouse should contact the county quickly, because timing and documentation matter.

Health facility or care transition

If a person who already received the exemption becomes a resident of a qualifying assisted living, nursing home, specialized mental health rehabilitation, ID/DD, or MC/DD facility, the exemption can continue in later years if the residence continues to be occupied by the qualified applicant’s spouse or remains unoccupied and still owned by the qualified applicant. This is a narrow rule. Families should confirm it before changing occupancy or renting the property.

Married people with separate residences

When married people maintain separate residences, the exemption may be claimed by only one spouse and for only one residence. Do not file separate Senior Freeze claims for two homes without asking the county how the rule applies.

Cooperative apartments and life care facilities

Residents of certain cooperative apartment buildings or life care facilities may qualify if they meet the age, income, tax liability, and legal-interest rules. The building’s management may need to credit the tax savings to the resident’s apportioned tax liability. Ask for a written explanation from management and the county before filing.

Audits and confidentiality

PTAX-340 is an affidavit signed under penalties of perjury, and the CCAO may audit eligibility. Be accurate, keep records, and correct mistakes quickly. The statute also treats application information as confidential except for official purposes and enforcement procedures.

FAQ

Does this mean my tax bill will never go up?

No. The exemption affects assessed value. Your bill can still rise because of tax rates, local levies, special assessments, or added improvements.

Do I need PTAX-340 every year?

IDOR’s PIO-74 page says applicants must file PTAX-340 each year with the Chief County Assessment Office. County renewal processes can vary, so confirm the current rule with your county every year.

Can I apply if I am not yet 65 at the start of the year?

Yes, if you will be 65 during the current taxable year and meet the other requirements. File during your county’s application period.

Can leaseholders qualify?

Sometimes. A leasehold interest can qualify when the property is a single-family residence, the applicant has the required legal or equitable interest as lessee, and the applicant is liable for the real property taxes. Ask your county what documents it requires.

What income year should I use?

Use household income for the calendar year before the taxable year. For a 2026 taxable year application, that means 2025 household income.

Is Social Security counted?

The PTAX-340 instructions include Social Security income and SSI benefits in household income, including Medicare deductions. Follow the current form instructions because property tax household income is not always the same as federal taxable income.

Are veterans’ benefits counted?

The statute says income for this exemption does not include veterans’ benefits beginning in assessment year 2001. Keep documentation in case the county asks how you handled the income.

What if my income is verified through SNAP, LIHEAP, Benefit Access, AABD, or the Senior Citizens Real Estate Tax Deferral Program?

The statute allows a homeowner enrolled in one of those programs to be presumed to meet the income limit. The county may still require proof of enrollment and the rest of the application.

If denied once, can I try again?

Often yes, especially if the denial was due to missing documents or a correctable filing issue. Ask the county for the denial reason, the correction process, and whether the current year’s deadline still allows a fix.

Can my spouse and I each claim separately on different properties?

Generally no. When married people maintain separate residences, the Senior Freeze may be claimed by only one spouse and for only one residence.

Is there a way to file if severe illness prevented me from meeting the deadline?

Potentially, in counties with fewer than 3,000,000 residents, if a severe mental or physical condition made the applicant incapable of timely filing and the required medical statement is provided. Treat this as an exception, not a backup plan.

Where do I get help?

Contact your county assessment office first. IDOR publishes statewide information, but county officials administer applications, deadlines, verification, and local filing systems.

Official links

• Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions, PTELL, and Senior Citizens Real Estate Tax Deferral Program (PIO-74)
• 35 ILCS 200/15-172: Low-income Senior Citizens Assessment Freeze Homestead Exemption
• IDOR Property Tax page, including county official contact link
• IDOR county contact information

Official next actions

1. Look up your county assessor, supervisor of assessments, or Chief County Assessment Officer.
2. Ask for the current PTAX-340 filing deadline, filing method, and document checklist.
3. Gather prior-year household income records for every household member.
4. Confirm your PIN, ownership or legal-interest documents, and principal residence proof.
5. File before the county deadline and keep proof of filing.
6. Review the next assessment notice or tax bill to confirm the exemption was applied correctly.

The Senior Freeze is worth the effort when the senior homeowner meets the rules, plans to stay in the home, and wants protection from assessment-driven tax growth. The application is not difficult, but the details matter: household income, January residence status, ownership or leasehold documents, county deadline, and annual follow-through are the pieces that decide whether the exemption actually helps.