Exemptions

There are several exemptions available to homeowners that help ease your tax burden.

General Homestead or Homeowners Exemption

• This exemption reduces the Equalized Assessed Value (EAV) and the current reduction is $6,000
• To qualify the property must be the primary residence of the owner
• To apply either contact the County Assessment Office to have the form mailed or you can view and download the Homeowner's Exemption Form (PDF)

Senior Homestead or Homestead Exemption

• This exemption reduces the Equalized Assessed Value (EAV) and the current reduction is $5,000
• To qualify the property must be the primary residence of the owner, and the owner must be 65 or older by December 31 of the assessment year
• To apply either contact the County Assessment Office to have the form mailed or you can view and download the Homestead Exemption Form (PDF)

Senior Citizen Assessment Freeze or Senior Freeze

• This exemption freezes your assessment at a base year causing your net assessment not to increase. This does not freeze your taxes, only your assessed value
• To qualify the property must be the primary residence of the owner on January 1 for two consecutive years, and the owner must be 65 or older by December 31 of the assessment year, and must meet certain household income requirements. The current maximum household income is $65,000
• To apply either contact the County Assessment Office to have the form mailed or you can view and download the Senior Freeze Form (PDF) and Instructions (PDF). This exemption requires annual application. After the initial application is approved, you will be mailed a new form each subsequent year

Persons with Disabilities Homestead Exemption

• This exemption reduces the Equalized Assessed Value (EAV) and the current reduction is $2,000
• To qualify the property must be the primary residence of the owner on January 1 of the assessment year and the owner must be liable for the property taxes. Also, 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 month." A person becoming disabled during the assessment year is eligible in that same year. See the application form for a list of evidence that indicates the taxpayer meets the conditions for eligibility
• To apply either contact the County Assessment Office to have an application form mailed or you can get one by viewing and downloading the Persons with Disabilities Exemption Form (PDF). After the initial application is approved, you will be mailed a renewal form each subsequent year
• Physician's Statement Form (PDF)

Standard Homestead Exemption for Veteran's with Disabilities

• This exemption reduces the Equalized Assessed Value (EAV) and the reduction is one of the following:
  • All EAV from the property (before taxes are calculated) for a veteran with at least a 70% service-connected disability.
  • $5,000 in EAV from the property (before taxes are calculated) for a veteran with a 50% to 69% service-connected disability.
  • $2,500 of EAV from the property (before taxes are calculated) for a veteran with a 30% to 49% service-connected disability.
  • Must 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 and not dishonorably discharged.
  • Have at least a 30% service-connected disability certified by the U.S. Department of Veterans' Affairs
  • Must be the owner of record.
  • The property must have a total equalized assessed value of less than $250,000 for the primary residence.

  Returning Veterans' Homestead Exemption

  • This exemption provides a two year reduction in the Equalized Assessed Value (EAV) and the current reduction is $5,000.
  • 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

    This exemption may be claimed only in the year in which the eligible veteran taxpayer returns from active duty in an armed conflict. If a veteran taxpayer receives this exemption, then is again deployed on active duty in an armed conflict and returns again in a subsequent year, the veteran taxpayer is eligible for this exemption again if the other conditions are met.

    • To apply either contact the County Assessment Office to have an application form mailed or you can get one by viewing and download the Returning Veterans' Homestead Exemption (PDF)

    Homestead Improvement Exemption

    • This exemption reduces the EAV attributable to the value of the new improvement for four years. The maximum reduction per year is $25,000
    • To qualify the property must be the primary residence of the owner and have a new improvement (such as addition, patio, deck) that increases the value of the residential portion of the property
    • You do not need to apply for this exemption. Your township assessor will notify the assessment office of the improvement and verify the value. If you have any questions or think you qualify and did not receive the exemption call the County Assessment Office at 309-937-3570

    Non-Homestead Exemptions.

    Non-Homestead exemptions are for taxing districts, religious groups and charitable organizations. Click on the links below to view and print the applications. Contact the County Assessment Office at 309-937-3570 if you have any questions.

    • Non-Homestead Property Tax Exemption (PDF)
    • Federal/State Property Tax Exemption (PDF)
    • Religious Property Tax Exemption (PDF)
    • Parsonage Questionnaire (PDF)
    • Fraternal Organization Freeze (PDF)
    • Veterans Organization Freeze (PDF)