Illinois Property Tax Relief for Seniors 2026

Every statewide property tax break Illinois offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

At 65, every Illinois homeowner gets the Senior Citizens Homestead Exemption, with no income limit. It reduces EAV by $8,000 in Cook and its neighbouring counties and by $5,000 elsewhere. Seniors with household income of $75,000 or less (tax year 2026) can also freeze their assessed value under the Senior Freeze. Those with income up to $77,000 (tax year 2026) can defer up to $7,500 a year of property tax as a 3% state loan. IDOR's relief guidance lists no state circuit-breaker grant or property tax rebate for seniors. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Illinois property tax relief programs for seniors

Illinois property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Senior Citizens Homestead Exemption, 35 ILCS 200/15-170	Homestead exemption	65 or older; must occupy the home and be liable for its property taxes as owner (or qualifying lessee)	None	Set by each county	Illinois Department of Revenue
Low-Income Senior Citizens Assessment Freeze Homestead Exemption (Senior Freeze / SCAFHE), 35 ILCS 200/15-172	Assessment freeze	65 or older	Total household income of $75,000 or less for tax year 2026 (payable 2027); $77,000 for 2027; $79,000 for 2028 and later	Annual; set by each county	Illinois Department of Revenue
Senior Citizens Real Estate Tax Deferral Program, 320 ILCS 30	Tax deferral	65 or older by June 1 of the application year	Total household income no more than $75,000 (tax year 2025), $77,000 (tax year 2026), $79,000 (tax year 2027 and after)	Filing period January 1 to March 1 each year	Illinois Department of Revenue

Amounts, how to apply and deadlines

Senior Citizens Homestead Exemption, 35 ILCS 200/15-170

Type: Homestead exemption
Age: 65 or older; must occupy the home and be liable for its property taxes as owner (or qualifying lessee)
Income limit: None
Amount: EAV reduction of $8,000 in Cook County and contiguous counties; $5,000 in all other counties
How to apply: Filing varies by county: some require initial Form PTAX-324 or annual Form PTAX-329 with the Chief County Assessment Office; in Cook County an application must be filed annually with the Cook County Assessor
Deadline: Set by each county
Source: Illinois Department of Revenue - Property Tax Relief (PIO-74)

Low-Income Senior Citizens Assessment Freeze Homestead Exemption (Senior Freeze / SCAFHE), 35 ILCS 200/15-172

Type: Assessment freeze
Age: 65 or older
Income limit: Total household income of $75,000 or less for tax year 2026 (payable 2027); $77,000 for 2027; $79,000 for 2028 and later
Amount: Freezes the home's EAV at the base-year value, so assessment increases are exempt (taxes can still rise with tax rates)
How to apply: File Form PTAX-340 with the Chief County Assessment Office every year
Deadline: Annual; set by each county
Source: Illinois Department of Revenue - Property Tax Relief (PIO-74)

Senior Citizens Real Estate Tax Deferral Program, 320 ILCS 30

Type: Tax deferral
Age: 65 or older by June 1 of the application year
Income limit: Total household income no more than $75,000 (tax year 2025), $77,000 (tax year 2026), $79,000 (tax year 2027 and after)
Amount: Defers up to $7,500 of property tax per year. The state pays the tax and places a lien on the home. Interest is 3% simple for tax years 2023 and later (6% for 2022 and earlier). Total deferral, including interest and lien fees, is capped at 80% of the owner's equity. Repayment is due immediately on sale or transfer, within 1 year of death, or within 90 days after the property stops qualifying.
How to apply: Forms IL-1017 (application) and IL-1018 (deferral and recovery agreement), filed with the county collector (County Treasurer)
Deadline: Filing period January 1 to March 1 each year
Source: Illinois Department of Revenue - PIO-64 Senior Citizens Real Estate Tax Deferral Program

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Illinois income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Illinois state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Illinois?

Senior Citizens Homestead Exemption, 35 ILCS 200/15-170: homestead exemption; Low-Income Senior Citizens Assessment Freeze Homestead Exemption (Senior Freeze / SCAFHE), 35 ILCS 200/15-172: assessment freeze; Senior Citizens Real Estate Tax Deferral Program, 320 ILCS 30: tax deferral (tax.illinois.gov, tax.illinois.gov).

At what age do Illinois seniors qualify for property tax relief?

Senior Citizens Homestead Exemption, 35 ILCS 200/15-170: 65 or older; must occupy the home and be liable for its property taxes as owner (or qualifying lessee); Low-Income Senior Citizens Assessment Freeze Homestead Exemption (Senior Freeze / SCAFHE), 35 ILCS 200/15-172: 65 or older; Senior Citizens Real Estate Tax Deferral Program, 320 ILCS 30: 65 or older by June 1 of the application year.

Is there an income limit for Illinois senior property tax relief?

Senior Citizens Homestead Exemption, 35 ILCS 200/15-170: None; Low-Income Senior Citizens Assessment Freeze Homestead Exemption (Senior Freeze / SCAFHE), 35 ILCS 200/15-172: Total household income of $75,000 or less for tax year 2026 (payable 2027); $77,000 for 2027; $79,000 for 2028 and later; Senior Citizens Real Estate Tax Deferral Program, 320 ILCS 30: Total household income no more than $75,000 (tax year 2025), $77,000 (tax year 2026), $79,000 (tax year 2027 and after).

What is the deadline to apply in Illinois?

Senior Citizens Homestead Exemption, 35 ILCS 200/15-170: Set by each county; Low-Income Senior Citizens Assessment Freeze Homestead Exemption (Senior Freeze / SCAFHE), 35 ILCS 200/15-172: Annual; set by each county; Senior Citizens Real Estate Tax Deferral Program, 320 ILCS 30: Filing period January 1 to March 1 each year.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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