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Supporting Information Facts
City Services

Senior Citizen Exemption

Assessor Joseph Berrios announced Wednesday that Senior Exemption applications will be arriving in the mailboxes this week at the homes of more than 270,000 senior citizens. The Senior Exemption application also includes the income-based Senior Freeze application. This year, any homeowner born prior to, or in the year 1946, is eligible to apply. Although annual renewal has always been required for the Senior Freeze Exemption, Illinois law now requires seniors to re-apply annually for the Senior Citizen Exemption. The law went into effect last year. The Senior Citizen Exemption provides tax relief by reducing the equalized assessed valuation of an eligible residence.

Qualifications for SENIOR EXEMPTION for the taxable year 2011, the property owner must have:

  • Born prior to or in the year 1946
  • Owned the property, or have a lease or contract which makes them responsible for the real estate taxes, and
  • Used the property as a principal place of residence

Qualifications for SENIOR FREEZE EXEMPTION for the taxable year 2011 taxpayers must have:

  • Been born prior to or in the year 1946,
  • A total house income of $55,000 or less for income tax year 2010,
  • Owned the property or had a legal, equitable or leasehold interest in the property on January 1, 2010 and January 1, 2011
  • Used the property as a principal place of residence as of January 1, 2010 and January 1, 2011, and
  • Been liable for the payment of 2010 and 2011 property taxes.

All Senior Freeze Exemption applications must be notarized. The deadline date for applying for the Senior Exemptions is March 28th.

Eligible seniors who have never applies for the senior exemptions in the past may visit the Assessor’s Web site at www.cookcountyassessor.com and download an application or contact the Assessor’s office and request a form be mailed to them.