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

Through tax year 2007 (payable in 2008), this exemption lowers the equalized assessed value of your property by $5,000. For tax year 2008 (payable in 2009) this exemption increases to $5,500. For tax year 2009 (payable in 2010), this exemption again increases to $6,000. To receive this exemption, you must:

• Have lived and owned the property which is your principal residence on or before January 1st of the tax year.

Owner Occupied Application (PDF)

Homestead Improvement Exemption

This exemption defers for four years any increase in the assessment of your property due to an addition or other improvement to your home for which the township assessor would add value.

• A maximum of $25,000 of assessed value may be deferred under this program.
• The property has to be the taxpayer's principal residence.

Senior Homestead Exemption

This exemption lowers the equalized assessed value of your property by $3,500 starting in tax year 2006, and may be claimed in addition to the Homestead Limited Exemption. For tax year 2013 (payable in 2014), this exemption increases to $5,000. To receive this exemption, you must:

Have lived on the property which is your principal residence on or before January 1st of the tax year; otherwise, the value may be prorated for the portion of the year that it was owner occupied by a senior citizen.

• Have reached age 65 during the tax year.
• Please Note: This exemption must be renewed annually.

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

Low-Income Senior Citizens Assessment Freeze Homestead Exemption

This exemption freezes the assessment on your property if your total household income is $65,000 or less. (This exemption may be claimed in addition to those described above. This exemption does not freeze your tax rate; you need to understand that the actual taxes which you pay may continue to increase based upon the amounts levied by the taxing bodies where you reside (school, park, village or city, township, etc.).

• Have fulfilled a property residency requirement as explained on the application form.
• Be age 65 or older.
• Have a maximum household income of $65,000 (increased in 2018 payable 2019).
• The household income includes that of ALL persons using the property as their principle dwelling place on January 1 of the tax year.

Please Note: This exemption must be renewed annually.
PTAX-340 Low-Income Senior Citizens Assessment Freeze Homestead Exemption Application Affidavit (PDF)

Homestead Exemption For Persons With Disabilities

This exemption lowers the equalized assessed value of your property by $2000 starting in tax year 2007, and may be claimed in addition to the Homestead Limited Exemption and the Senior Citizen's Homestead Exemptions, if applicable. This exemption cannot be claimed in addition to the Disabled Veterans' Standard Homestead Exemption or the Disabled Veterans' Exemption of $70,000; you can only receive one of these exemptions and, if you are a veteran, you should choose to apply for the one most beneficial to you. To receive this exemption, you must:

• Have lived on the property on or before January 1st of the tax year; own or have a legal or equitable interest and be liable for the payment of the property taxes.
• Be disabled or become disabled during the assessment year under the Federal Social Security Act.
• Supply a copy of your Illinois Disabled Person Identification Card that you are under a Class 2 disability (for each year you qualify) or Social Security Administration disability benefits, Veterans Administration disability benefits, Railroad or Civil Service disability benefits or the Form PTAX-343A Physicians Statement.

Please Note: This exemption must be renewed annually.
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)

Standard Homestead Exemption for Veterans with Disabilities

This exemption started in tax year 2007 and starting the 2015 assessment year (payable 2016) lowers the equalized assessed value of your property $2,500 if your disability is service-connected and you are at least 30-49% disabled; $5,000 if you are at least 50-69% disabled and up to $250,000 EAV (equalized assessed value on the residential portion only) if you are at least 70-100% disabled.

This exemption may be claimed in addition to the General Homestead Limited Exemption and the Senior Citizen's Homestead Exemptions, if applicable; however, it cannot be claimed in addition to the Disabled Veterans' Exemption of $70,000, or the Disabled Persons' Homestead Exemption. To receive this exemption, you must:

• Be a LaSalle County, Illinois resident and have served in the United States Armed Forces, The Illinois National Guard, or Reserve Forces, and have received an honorable discharge.
• Have owned and occupied the property as the primary residence during all or a portion of the assessment year or lease and occupy a single family residence during all or a portion of the assessment year and be liable for the payment of the property taxes.
• Supply a copy of your Award Letter for the assessment year in which you are applying.
• Supply a certified copy of your DD214 or separation papers for service prior to 1950.
• Note that this exemption is limited to residential property with an equalized assessed value of less than $250,000.

This exemption can be prorated starting in 2018 for homes purchased after January 1 of the assessment year.

Please Note: This exemption must be renewed annually.
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)

Returning Veterans' Homestead Exemption

This exemption started in tax year 2007 and lowers the equalized assessed value of your property by $5,000 for each new tax year you return from active duty in an armed conflict. It is a two-year exemption and can be claimed in addition to the General Homestead Limited Exemption and any applicable Senior Citizen's Exemptions. To receive this exemption, you must:

• Have lived on the property on or before January 1st of the tax year; own or have a legal or equitable interest and be liable for the payment of the property taxes.
• Supply your original DD214, or a certified copy. If you are still on active duty supply form DD220 or a copy of your military orders and travel vouchers.

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

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