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Senior Citizens Assessment Freeze Homestead Exemption

Cook County Assessor / Illinois Department of Revenue

open state

About This Program

Seniors 65 and older with total household income under $75,000 (2025) can freeze their property's equalized assessed value at the base year level, preventing increases due to inflation. The income limit is set to increase to $79,000 by 2028. Must file annually.

Freezes EAV at base year; savings grow as property values rise

Key Details

  • Freezes assessed value for qualifying seniors
  • Age 65+ with household income under $75,000
  • Must file Form PTAX-340 each year
  • Income limit rising to $79,000 by 2028
  • Savings increase as property values rise

How to Apply

Deadline: File PTAX-340 annually; income limit $75,000 (2025), increasing to $79,000 by 2028

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