IL · Flat dollar exemption

Illinois homestead exemption

Yes.

Main exemption: $6,000 off assessed valueEqualized assessed value (EAV) of the owner-occupied principal residence
Filing deadline: Not in our data
Own and live there by: Not in our data
Renewal: Not in our data
Where to file: Chief County Assessment Office (Cook County Assessor in Cook County)

Yes. Illinois' General Homestead Exemption lowers your home's equalized assessed value (EAV) by up to $10,000 in Cook County, $8,000 in counties next to Cook, and $6,000 in all other counties. It covers the increase in EAV above the 1977 value, so nearly all homes get the full amount. Apply through your Chief County Assessment Office (the Cook County Assessor in Cook).

Last verified November 4, 2026 · Sources

How much the Illinois exemption is worth

The exemption is the increase in EAV above the 1977 EAV, up to $6,000 in most counties, $8,000 in counties contiguous to Cook, and $10,000 in Cook County.

$6,000 off assessed value · applies to equalized assessed value (eav) of the owner-occupied principal residence · source

Who qualifies

You own (or have a qualifying leasehold or equitable interest in) the home and live there as your principal dwelling
You are liable for paying the property taxes on it

Deadline and renewal

Illinois does not set one statewide deadline on its relief page. Contact your Chief County Assessment Office (Cook County Assessor in Cook) for the local deadline.

The state calls it an annual exemption; filing and renewal rules vary by county. The senior freeze and disability exemptions must be refiled every year.

Extra breaks for seniors, veterans and disabled owners

Illinois additional homestead exemptions
Who	Program	Amount	Details
Seniors	Senior Citizens Homestead Exemption (65+)	$8,000 off assessed value	Owners 65 or older get up to $8,000 off EAV in Cook and its neighboring counties, or $5,000 elsewhere. Cook County requires a yearly application. Source
Seniors	Low-income Senior Citizens Assessment Freeze	Not in our data	Owners 65+ with household income of $75,000 or less (tax year 2026) can freeze their home's EAV at the base year. File Form PTAX-340 every year. Source
Seniors	Senior Citizens Real Estate Tax Deferral	Not in our data	Income-qualified owners 65+ can defer all or part of their property taxes as a lien repaid on sale or death, up to 80% of their equity. Apply through the county treasurer. Source
Veterans	Standard Homestead Exemption for Veterans with Disabilities	$250,000 off assessed value	Veterans rated 70% or more get the first $250,000 of EAV exempt; 50–69% get $5,000 and 30–49% get $2,500. World War II veterans are fully exempt regardless of rating. Source
Veterans	Specially-Adapted Housing exemption	$100,000 off assessed value	Up to $100,000 off assessed value for veterans with disabilities whose housing was bought or built with federal specially-adapted housing funds. Source
Veterans	Returning Veterans' Homestead Exemption	$5,000 off assessed value	$5,000 off EAV for the year a veteran returns from active duty in an armed conflict and the following year. Source
Disabled owners	Homestead Exemption for Persons with Disabilities	$2,000 off assessed value	$2,000 off EAV each year for an owner with a disability. File PTAX-343 with proof, then renew yearly with PTAX-343-R. Source
Surviving spouses	Surviving spouse of veteran killed in the line of duty	Not in our data	An unremarried surviving spouse of a veteran killed in the line of duty gets a 100% reduction in EAV on the primary residence. Surviving spouses can also keep or transfer a disabled veteran's exemption. Source

Law: 35 ILCS 200/15-175

Illinois county guides

Local offices, online filing links and local amounts for 6 counties, largest first.

Frequently asked questions

Is there an income tax break for property taxes too?

Yes. The Illinois Property Tax Credit on Form IL-1040 equals 5% of the property tax you paid on your principal residence.

Do seniors have to reapply every year?

For the Senior Assessment Freeze, yes: file Form PTAX-340 every year. For the regular senior exemption, rules vary by county; in Cook County it renews automatically once granted.

When is the homestead exemption deadline in Illinois?