Low-Income Senior Citizens Assessment Freeze "Senior Freeze" (2024)

The filing period for tax year 2023 will begin on Tuesday, March 5, 2024. Homeowners are encouraged to apply online and save their "filing ID" to help track the progress of their application.

APPLY ONLINE

Downloadable application:
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Mail the form to: 118 North Clark St., Room 320, Chicago, IL 60602

If your home was eligible for the Senior Freeze Exemption in tax years2022, 2021, 2020,2019, or 2018andthe exemption was not applied to yourproperty tax bill,the Assessor’s Office can help you obtain a refundthrough what is called a Certificate of Error.

Certificateof Error applications for tax years 2022,2021, 2020, 2019, or 2018can be filed now by clicking the links below.As a reminder, it is recommended to apply online so that the application can be easily tracked and our representatives can provide status updates. The online application will be available the week of October 30th.

Apply online

Downloadable application:
English Spanish Polish Chinese
Mail this form to: 118 North Clark St., Room 320, Chicago, IL 60602

1. Must be born in 1958 or prior.
2. Have a total adjusted gross household income of no more than $65,000 for 2022.
3. Either own the property, or have a legal, equitable, or leasehold interest in the property on January 1, 2022, and January 1, 2023.
4. Be liable for the payment of 2022 and 2023 property taxes.
5. Occupythe property as a principal place of residence on January 1, 2022, and January 1, 2023.

Deceased homeowner: If a homeowner passes away, a spouse or child of the deceased may be eligible to receive the exemption. As long as the owner was alive and resided in the home on January 1, 2023, and used the home as their principal place of residence, the property would be eligible. Please see the FAQ section for more information and additional forms that need to be completed.

Note: If an applicant was enrolled in any of the following programs in 2022, the applicant must provide proof of enrollment in 2022 and they do not need to fill out the income verification portion of the application.

• Aid to the Aged, Blind or Disabled (AABD) Program
• Supplemental Nutrition Assistance Program (SNAP)
• Low Income Home Energy Assistance Program (LIHEAP)
• The Benefit Access Program
• Senior Citizens Real Estate Tax Deferral Program

Please Note: The Senior Freeze Exemption freezes the Equalized Assessed Value (EAV) of a home. A property's total tax bill depends on the EAV and the tax rate. Because the tax rate is calculated each year and can change each year, so can the property tax bill. It is important to note that the exemption amount is not the dollar amount by which a tax bill is lowered. EAV is the partial value of a property to which tax rates are applied; it is this figure on which a tax bill is calculated. The Assessor does not set tax rates.

1. Proof of age and identity and occupancy in 2023.

• A copy of one photo ID from List A must be provided along with an Occupancy Affidavit (the affidavit is provided within the online application). The name and property addressmustmatchthe application and the date of issue must verify that you occupied this property in 2023.

• List A: Photo IDs that verify identity and occupancy
  • Illinois Drivers License / ID Card
  • Matrícula Consular ID
  • City of Chicago ID Card

If the address on your photo ID does not match the property address, include a copy of one document from List Bandone from List C,andanOccupancy Affidavit.

• List B: Photo IDs that verify identity and date of birth • Illinois Drivers License / ID Card • Matrícula Consular ID • City of Chicago ID Card • Passport • Certificate of Naturalization (N-550/N-570) • Permanent Resident Card (I-551) • Refugee Travel Document (I-571) • Employment Authorization Card (I-766)

  List C:Documents that verify 2023 occupancy • Bank statement • Landline, cable, or internet bill • Pay stub or Social Security Award letter • Voting record from 2023 (from Cook County Clerk’s office or Chicago Board of Elections)

2. Proof of Property Tax Liability

• If youarelisted on the deed recorded at the Cook County Clerk's Office, this verifies your property tax liability. The Assessor’s Office staff can verify recorded deeds for you, soyou do not need to provide a document.
  
• If you areNOTlisted on the recorded deed, please provide one of the following documents to verify you are liable for payment of property taxes for this property:
  • Deed (if not recorded) or contract for a deed
  • Lease
  • Trust Agreement
  • Stock Certificate
  • Occupancy Agreement

3. Total Household Income Verification

• The application will guide you through what counts as income for every member of the household.

  4. If the applicant was enrolled in any of the following programs in 2023, proof of enrollment in 2023 is needed. In this instance, the Income Verification doesn't need to be completed.

• Aid to the Aged, Blind or Disabled (AABD) Program
• Supplemental Nutrition Assistance Program (SNAP)
• Low Income Home Energy Assistance Program (LIHEAP)
• The Benefit Access Program
• Senior Citizens Real Estate Tax Deferral Program

My parent passed away in 2023, is the property still eligible for the Senior Exemption?
Yes, as long as your parent was alive and resided in the home on January 1, 2023, and used the home as their principal place of residence, the property would be eligible. Follow the instructionslisted below. Follow the instructions below.

1. Sign your parent’s name on the application and in parentheses write deceased and underneath it write your name and in parenthesis write son/daughter,
2. Complete anAffidavit of Person Claiming Senior Citizens Freeze Exemption Due to a Deceased Taxpayerform.
3. Provide a copy of the death certificate.
4. Submit a copy of their driver’s license or state ID along with a copy of your driver’s license or state ID.
5. Provide letters of office, successor trustee paperwork, or power of attorney paperwork, if applicable.