Illinois - AARP Property Tax Aide (2024)

A person qualifies for this exemption if the person:

• is at least 65 years old;
• has a total household income of $65,000 or less; and
• meets certain other qualifications.

Please check with your county assessor on required documentation, but in general, be prepared to provide:

• Copies of the entire 2022 Federal tax returns for the applicant, applicant’s spouse, and everyone who lived in the home on January 1, 2023
• If not required to file 2022 Federal tax return, attach copies of the SSA‐1099 and all 1099 forms for annuities, 401Ks, other pensions, interest income, rental income, life insurance dividends, etc.
• Completed application (Form PTAX-340)

To qualify you must:

• be age 65 by December 31st of the assessment year for which the application is made.
• own and occupy the property.
• be liable for the payment of real estate taxes on the property.

• Filing requirements vary by county; some counties require an initial Form PTAX-324, Application for Senior Citizens Homestead Exemption, or a Form PTAX-329, Certificate of Status Form for Senior Citizens Homestead Exemption (annual renewal application) to be filed with the Chief County Assessment Office. In Cook County, an application must be filed annually with the Cook County’s Assessor’s Office
• You must provide a valid birth certificate, state-issued driver’s license, or state-issued identification card to verify your age.

The annual qualifications for the program are:

• Be 65 years old of age by June 1st of the year for which the application is made,
• Have a total combined annual household income of no more than $65,000.00,
• Have owned and occupied the property or other qualifying property for at least the last three years,
• Have no delinquent property taxes or delinquent special assessments on the property,
• Have adequate insurance against fire and casualty loss,
• Own the property, or share joint ownership with your spouse, or be the sole beneficiary, or you and your spouse be the sole beneficiaries of a land trust.

• To apply for real estate tax deferrals, a Form IL-1017, Application for Deferral of Real Estate/Special Assessment Taxes, and a Form IL-1018, Real Estate/Special Assessment Tax Deferral and Recovery Agreement, must be completed.
• Contact your local County Treasurers Office to receive the necessary forms, or further information on the program. See contact details below.

You may be eligible if:

• You either own or have a lease or contract which makes you responsible for the real estate taxes of the residential property
• You occupy the property as your principal place of residence on January 1, 2023.

The Cook County Assessor Exemption Application for Tax Year 2023

Proof of Property Tax Liability

• Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability
• The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted

Proof of age and residency and occupancy in 2023

• Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
• Name and property address must verify the application
• Date of issue must verify that you occupied the property in or before 2023 and the name and property address must match the application
• You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and social security award letter.

You may be eligible if:

• Must be born in 1958 or prior
• You either own the property or have a lease or contract which makes you responsible for the real estate taxes.
• You occupy the property as your principal place of residence on January 1, 2023. 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.
• If you are a surviving spouse and 65 or over, you will qualify for this exemption in your name and can apply online.
• 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.
• A parent who passed away in 2023 is eligible if the parent was alive and resided in the home January 1, 2023 as the principal place of residence.

The Cook County Assessor Exemption Application for Tax Year 2023

Proof of Property Tax Liability

• Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability
• The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted

Proof of age and residency and occupancy in 2023

• Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
• Name and property address must verify the application
• Date of issue must verify that you occupied the property in or before 2023 and the name and property address must match the application
• You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and social security award letter.

You may be eligible if:

• You were born in or before 1958
• You own the property or have a legal, equitable, or leasehold interest in the property January 1, 2022 and January 1, 2023
• The property was your principal place of residence on January 1, 2022 and January 1, 2023
• The Total Household Income at this property was $65,000 or less in income tax year 2022

The "Senior Freeze" has been renamed to the Low-Income Senior Citizens Assessment Freeze. State legislation now considers homeowners enrolled in the following programs to be eligible for the "Senior Freeze." Proof of enrollment is required.

• Aid to the Aged, Blind or Disabled (AABD) Program
• Supplemental Nutrition Assistance Program (SNAP)
• Low Income Home Energy Assistance Program (LIHEAP)
• The Benefit Access Program
• Senior Citizens Real Estate Tax Deferral Program

The "Senior Freeze" has been renamed to the Low-Income Senior Citizens Assessment Freeze. State legislation now considers homeowners enrolled in the following programs to be eligible for the "Senior Freeze." Proof of enrollment is required.

• Aid to the Aged, Blind or Disabled (AABD) Program
• Supplemental Nutrition Assistance Program (SNAP)
• Low Income Home Energy Assistance Program (LIHEAP)
• The Benefit Access Program
• Senior Citizens Real Estate Tax Deferral Program

Proof of Property Tax Liability

• Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability
• The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted

Proof of age and residency and occupancy in 2023

• Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
• Name and property address must verify the application
• Date of issue must verify that you occupied the property in or before 2023 and the name and property address must match the application
• You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and social security award letter.
• Income verification: Include the total household income for calendar year 2022

If the applicant was enrolled in any of the following programs in 2023, proof of enrollment in 2023 is needed. In this instance, the Income Verification doesn't need to be completed.

• Aid to the Aged, Blind or Disabled (AABD) Program
• Supplemental Nutrition Assistance Program (SNAP)
• Low Income Home Energy Assistance Program (LIHEAP)
• The Benefit Access Program
• Senior Citizens Real Estate Tax Deferral Program

You may be eligible if:

• You are disabled or became disabled during the 2023 tax year
• Either own or have a legal or equitable interest in the property on January 1, 2023
• You are liable for the payment of the property taxes on the property
• You occupied the property as the principal residence as of January 1, 2023

Proof of Property Tax Liability

• Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability
• The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted

Proof of age and residency and occupancy in 2023

• Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
• Name and property address must verify the application
• Date of issue must verify that you occupied the property in or before 2022 and the name and property address must match the application
• You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and social security award letter.

One of the following documents must also be provided with your application:

• Class 2 Disabled Person Illinois Identification card from the Illinois Secretary of State's office
• Proof of Social Security Administration disability benefits which includes an award letter of total (100%) disability, pension statement, or statement showing compensation rated at 100%
• Proof of Department of Veterans Affairs disability benefits which includes an award letter or certification letter, indicating you are receiving pension for non-service connected disability
• Proof of pension for non-military service connected disability
• Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability

You may be eligible if:

• You are a veteran resident who has at least a 30% service-connected disability
• You occupied the property as a place of residence in 2023
• Your qualified residence has an equalized assessed value of less than $250,000, less any portion of that property that is used for commercial purposes
• Served as a member of the U.S. 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

The Cook County Assessor Exemption Application for Tax Year 2023

Proof of Property Tax Liability

• Being listed on the deed recorded at the Office of the Cook County Recorder of Deeds verifies property tax liability
• The Assessor’s Office staff can verify recorded deeds so no documents need to be submitted

Proof of age and residency and occupancy in 2023

• Proof can be Illinois driver's license/ID card, Matricula Consular ID, City of Chicago ID card
• Name and property address must verify the application
• Date of issue must verify that you occupied the property in or before 2023 and the name and property address must match the application
• You may also be able to prove occupancy and identity by providing alternate forms of ID and documents such as a bank statement, utility bill, and social security award letter.

• First time applicants must also submit a certification letter from the VA and a Form DD214, certified by either the Cook County Clerk’s Office or Illinois Department of Veterans Affairs. This document is not required for those reapplying.

• All applicants, must provide a Disability Certification Letter from the U.S. Department of Veterans Affairs.

• A non-remarried surviving spouse of a disabled veteran applying for the first time or transferring the exemption must also provide their marriage certificate, the disabled veteran's death certificate, and proof of property ownership