Exemptions

Exemptions

Very important please read: all first-time applications must be notarized and accompanied by a photo ID. Originals must be submitted. We will not accept photocopies, faxes, or email copies. Senior assessment freeze (PTAX-340) no longer needs to be notarized.

What Are Exemptions

Exemptions reduce the Equalized assessed Value (EAV) by a specific amount; the actual tax savings depends on the tax rate for the specific property. However, you must own the property and it must be used as your principle residence to qualify for any of these exemptions.

General Homestead Exemption

What does this exemption do?
 This exemption reduces the Equalized Assessed Value (EAV) by the amount of the exemption. For the current tax assessment year, the reduction is $6,000

Who can qualify for this exemption?
 A property must be the principal residence of the owner. Exemptions may also be available for cooperatives and qualified life-care facilities. Contact the County Assessment Office for more information.

How do I apply for this exemption?
You must apply for the exemption with the County Assessment Office or your local township assessor

Owner Occupied Application (PDF)

35ILCS 200/15-175

General Homestead Exemption for Leased Properties

NEW FORMS FOR GENERAL HOMESTEAD EXEMPTION FOR LEASED PROPERTIES

To be eligible for the general homestead exemption via a leasehold interest:

• The property must be a SINGLE-FAMILY HOME occupied as the primary residence by an eligible taxpayer.
• The eligible taxpayer must be liable for paying the 2025 real estate taxes (payable 2026) on the property as evidenced by a signed lease that encompasses January 1, 2025. (Ex: November 2024 to November 2025).  A copy of the lease must be provided.
• A copy of driver's license dated no later than 1-1-2025 or a utility bill dated no later than 1-1-2025 must be provided with the application address on it.

Leasehold Owner Occupied Application (PDF)

Senior Homestead Exemption

What does this exemption do?
 This exemption reduces the Equalized Assessed Value (EAV) by the amount of the exemption. For the current tax assessment year, the reduction is $5,000.
 

Who can qualify for this exemption?
 A property must be the principal residence of the owner, and the owner must be 65 or older by December 31 of the tax assessment year. Exemptions may also be available for cooperatives and qualified life-care facilities. Contact the County Assessment Office for more information.
 
How do I apply for this exemption?
 You must apply for the exemption with the County Assessment Office or your local township assessor. After the initial application is approved, this exemption will be mailed to you annually. (However, if you do not turn your renewal in you will no longer receive one in the annual mailing from your assessor)

2025 Senior Citizen's Homestead Exemption Renewal Form (PDF)
2026 Senior Citizen's Homestead Exemption Renewal Form (PDF)
PTAX-324 Application for Senior Citizens Homestead Exemption (PDF)

35ILCS 200/15-170

Low-Income Senior Citizens Assessment Freeze Homestead Exemption

What does this exemption do?
 This exemption effectively freezes your assessment at a base year causing your net assessment not to increase. This does not freeze your taxes, only your assessment.
 
Who can qualify for this exemption?
 A property must be the principal residence of the owner for the beginning of two consecutive years, and the owner must be 65 or older by December 31 of the tax assessment year and meet certain household income requirements.

What are the income requirements?
For the 2025 (payable 2026) the maximum household income for this exemption is $65,000. On December 12, 2025, the Governor signed Senate Bill 642 into law, creating Public Act 104-0452, which increases the maximum household income beginning with the 2026 (payable 2027) year:

After the 2028 year, the maximum income limitation will remain at $79,000 unless it is changed by the General Assembly.

Whose income is included in Maximum Household Income?
By state law, Household Income means the combined income of the members of a household for the calendar year preceding the taxable year.

State law further defines a Household to include:

• The applicant; and
• The spouse of the applicant (even if the spouse resides elsewhere); and
• All other persons using the residence of the applicant as their principal place of residence as of January 1 of the year for which the LISCAFHE is sought.

How is “Income" defined?

By state law, Income has the same meaning as provided in Section 3.07 of the Senior Citizens and Persons with Disabilities Property Tax Relief Act, except that it does not include veteran's benefits. The amounts that must be reported for each member of the household include:

• Adjusted gross income, properly reportable for federal income tax purposes; plus
• An amount equal to all amounts paid or accrued as interest or dividends during the taxable year;
• An amount equal to the amount of tax imposed by the Illinois Income Tax Act paid for the taxable year;
• An amount equal to all amounts received during the taxable year as an annuity under an annuity, endowment or life insurance contract or under any other contract or agreement;
• An amount equal to the amount of benefits paid under the Federal Social Security Act during the taxable year;
• An amount equal to the amount of benefits paid under the Railroad Retirement Act during the taxable year;
• An amount equal to the total amount of cash public assistance payments received from any governmental agency during the taxable year other than benefits received pursuant to this Act;
• An amount equal to any benefits received under the Workers' Compensation Act or the Workers' Occupational Diseases Act during the taxable year.

The application form provides space for all of these categories.

How do I apply for this exemption?  You must apply for the exemption with the County Assessment Office. Applications are available three ways:

• By automatic mail for all who received a senior citizen exemption in the prior year.  
• By web page; the 2025 and 2026 forms are available
• On request; call 815-434-8233 and an application will be mailed to you.
• These forms are also available at the County Assessment Office.

After the initial application is approved, you will be mailed a renewal form each subsequent year. (However, if you do not turn your renewal in you will no longer receive one in the annual mailing from your assessor)

2025 PTAX-340 Low-Income Senior Citizens Assessment Freeze Homestead Exemption Application Affidavit (PDF)
2026 PTAX-340 Low-Income Senior Citizens Assessment Freeze Homestead Exemption Application Affidavit (PDF)

351ILCS 200/15-172

Homestead Exemption For Persons With Disabilities

What does this exemption do?
 This exemption reduces the Equalized Assessed Value (EAV) by the amount of the exemption. For the current tax year, the reduction is $2,000.
 
Who can qualify for this exemption?
 To be eligible for the exemption, the taxpayer must be "unable to engage in any substantial gainful activity by reason of a medically determinable physical or medical impairment which can be expected to result in death or can be expected to last for a continuous period of not less than 12 months." A person becoming disabled during the assessment year is eligible in that same year.
 
Documents required to qualify for this application:
 First time applicants must provide one of the following items to qualify for this exemption.  The proof of disability must be for the same year as the assessment year.

• A class 2 (or 2A) Illinois Persons with Disabilities Exemption Identification Card from the Illinois Secretary of State's Office. (Illinois Disabled Person Identification Card Application) Note: Class 2 or 2A qualifies for this exemption; a Class1 of 1A does not qualify. 
• Proof of Social Security Administration disability benefits.  This proof includes an award letter, verification letter or annual cost of living (COLA) letter for the current assessment year.  
• Proof of Veterans Administration disability benefits.  This proof includes an award letter or verification letter indicating you are receiving a pension for a non-service connected disability.
• Proof of Railroad or Civil Service disability benefits.  This is an award letter or verification letter of total (100%) disability. 
• An examination by a physician licensed to practice in Illinois.  The physical must file an affidavit (Form PTAX-343A), indicating that the taxpayer qualifies for the exemption. The costs of any required examination shall be borne by the taxpayer.  You may obtain form PTAX-343A below

An eligible taxpayer must occupy the property as their primary residence as of January 1 of the assessment year, must be liable for paying the real estate taxes and must be an owner of record or have a legal or equitable interest in the property as evidenced by a written instrument

 A taxpayer may not claim the exemption if they claim the Disabled Veterans Homestead Exemption (35ILCS 200/15-169).

 How do I apply for this exemption?

You must apply for the exemption with the County Assessment Office. You may also download the forms and mail them in.
Forms are available below:
PTAX-343 Application for the Homestead Exemption for Persons with Disabilities (HEPD)(PDF)
PTAX-343-R Annual Verification of Eligibility for the Homestead Exemption for Persons with Disabilities (HEPD) (PDF)
PTAX-343-A Physician's Statement for the Homestead Exemption for Persons with Disabilities (PDF)
Illinois Disabled Person Identification Card Application

35ILCS 200/15-168

Homestead Exemption for Veterans with Disabilities and Veterans of WWII

What does this exemption do?
 This exemption reduces the equalized assessed value (EAV) by the amount of the exemption. The reduction is as follows:

• All EAV up to $250,000 from the property (before taxes are calculated) for a veteran with at least a 70% service-connected disability.
• $5,000 of EAV from the property (before taxes are calculated) for a veteran with a 50%-69% service-connected disability.
• $2,500 of EAV from the property (before taxes are calculated) for a veteran with a 30%-49% service-connected disability.

 Who can qualify for this exemption?

To qualify for the Disabled Veterans' Standard Homestead Exemption the veteran must meet the following requirements:

• Be an Illinois resident who has served as a member of the U.S. Armed Forces on active duty or state active duty, Illinois National Guard, or U.S. Reserve Forces.
• Have at least a 30% service-connected disability certified by the U.S. Department of Veterans' Affairs.
• Or, starting in 2024 if the veteran was a member of the United States Armed Forces during World War II, the property is exempt from taxation (regardless of disability)
• Must be the owner of record and occupy the house as of January 1 of the assessment year.

How do I apply for this exemption?

You can download and complete the necessary property tax exemption form or come in to the LaSalle County Assessment Office to apply.  After the initial application is approved, you will be mailed a renewal form each subsequent year.

PTAX-342 Application For Standard Homestead Exemption for Veterans with Disabilities (SHEVD) (PDF)
PTAX-342-R Annual Verification of Eligibility for Standard Homestead Exemption for Veterans with Disabilities  (SHEVD ) (PDF)

35ILCS 200/15-169

Returning Veterans' Homestead Exemption

What does this exemption do?
 This exemption provides a one-time reduction (for two years) in the equalized assessed value (EAV) by the amount of the exemption. For the current tax assessment year, the reduction is $5,000 off the equalized assessed value from the property for a qualifying returning veteran.
 
Who can qualify for this exemption?
 To qualify for the Returning Veterans'; Homestead Exemption the veteran must meet the following requirements:

• Be an Illinois resident who has served as a member of the U.S. Armed Forces, Illinois National Guard, or U.S. Reserve Forces.
• Returning from active duty in an armed conflict involving the armed forces of the United States during the assessment year.
• A veteran who dies during his or her active-duty service is eligible to receive this exemption.
• Owned or had a legal or equitable interest in the property used as the principal place of residence on January 1 of the assessment year.
• Must be liable for the payment of the property taxes.

How do I apply for this exemption?
You must apply for the exemption with the County Assessment Office. You can get an application below, you can call (815) 434-8233 and one will be mailed to you. You can also come into the office to apply for this.

PTAX-341 Application For Returning Veterans' Homestead Exemption (PDF)

35ILCS 200/15-167

Homestead Improvement Exemption

What does this exemption do?
This exemption reduces the EAV attributable to the improvement for four years based on the Fair Cash Value (up to $75,000) of the improvement.

Who can qualify for this exemption?
A property must be the principal residence of the owner, and have new improvements (such as addition, patio, or deck) that increases the value of the property.

How do I apply for this exemption?
You need not file an application. Your Township Assessor will verify the amount to the County Assessment Office. If you have any questions contact your Township Assessor.

35ILCS 200/15-180

Senior Citizens Real Estate Tax Deferral Program

This program is designed to allow senior citizens to defer payment or part or all of the property taxes on their home. (This is a type of reverse mortgage)

This must be done through County Treasurer's Office.
Senior Citizens Tax Deferral Program

Request for Duplicate Delinquent Property Tax Notice

This must be done through County Treasurer's Office.
Request for Duplicate Delinquent Property Tax Notice