Exemptions
An exemption is intended to provide partial property tax relief. The statutory requirements differ for each, and you may qualify for more than one.
Exemptions are deducted from the equalized assessed value of your property before any tax rate is applied. Once exemptions are granted, they appear on your property tax bill. To see which exemptions are on your property, look up your property in the DuPage County property records search.
Amounts and income limits are set by the State and may change.
The information below is based on the most current information available to our office. Before you rely on an exemption amount or requirement, call our office and we will confirm the current year's information.
Homeowners
These two property tax exemptions for owner-occupied homes require no application process.
Residential Homestead Exemption
For any owner who occupies the property as their principal residence.
- The property must be owner-occupied.
- If it is tenant-occupied, the tenant must be responsible for paying the property taxes.
- The property must be a single family home, townhome or condominium.
- None for an owner-occupied property.
- If tenant-occupied, an affidavit from the owner attesting that the tenant pays the property taxes.
Automatic. When a qualifying property is completed and occupied, this office processes the exemption. No action is required, and once granted it renews every year.
Exempts $8,000 of equalized assessed value on your property. The savings from this exemption vary depending on your local tax rate, as do savings from all property tax exemptions.
Homestead Improvement Exemption (HIE)
For an owner-occupied home whose assessment rose because of an improvement to the home.
- The property must be residential and owner-occupied on January 1st of the eligibility year.
- The improvement must actually cause the assessment to increase.
- The property must be a single family home, townhome or condominium.
None.
Automatic. When the improvement is finished we send a field inspection team, record its nature and extent, calculate the assessment increase and post it to your property record card. The exemption matches the increase in assessment (up to the statutory maximum - see "What It Is Worth"). No action is required by the homeowner.
Exempts the portion of an assessment increase caused by the improvement, capped at $25,000 of assessed value per property at any one time. The HIE is valid for four years.The savings from this exemption vary depending on your local tax rate, as do savings from all property tax exemptions.
Seniors
Four programs for owners aged 65 and over. Three are filed with this office; all of them start with a phone call.
Senior Homestead Exemption
For an owner-occupier aged 65 or over.
- Owner-occupied by the senior during the year, or unoccupied but owned by a senior who moved into a nursing home during the year.
- You must be 65 or older during the assessment year.
- The property must be a single family home, townhome or condominium.
- A recorded property deed or title insurance policy.
- Proof of age: driving license, State ID, passport, birth certificate or baptismal certificate showing date of birth.
- The exemption application, signed by the senior.
Call for an appointment and bring the documents in. We photocopy them and return the originals. Every year after, you receive a status letter that renews the exemption automatically. The deadline is December 31.
$8,000 off equalized assessed value. The exemption may be pro-rated if you move in during the year. The savings from this exemption vary depending on your local tax rate, as do savings from all property tax exemptions.
Low-Income Senior Assessment Freeze Exemption
Effectively "freezes" assessed value for seniors (as long as they stay under the household income limit).
- Owner-occupied by the senior on 1 January of the application year and on 1 January of the year before.
- You must be 65 or older in the application year.
- Household income of $75,000 or less, based on the previous year.
- The property must be a single family home, townhome or condominium.
- Proof of income from the previous year: Social Security statements, a 1040 if filed, 1099 forms, pension or annuity information.
- The Senior Freeze application, completed and signed.
Call for an appointment and bring the documents in. We photocopy them and return the originals, and ask you to sign the application. All information is confidential and is not part of any public record. The deadline is October 1st.
Exempts you from assessment increases, except for new additions or improvements, for as long as you qualify. NOTE: This exemption freezes your assessment, NOT your property tax bill: your tax bill can still rise if local taxing bodies raise their rates.
Benefit Access Program for Seniors
A license plate discount and a free transit ride card, for seniors under the income limit.
- You must be 65 or older during the assessment year.
- You must be an Illinois resident occupying a residence in Illinois.
- Household income no more than $33,562 for yourself alone, $44,533 with a spouse, or $55,500 for you, your spouse and one qualified additional resident.
- The Benefit Access application, which is online only.
- Proof of household income: a 1040 if filed, Social Security statements, 1099 forms, pension and annuity statements.
- Proof of age.
Call for an appointment and bring the documents in. We complete the application with you. Applications are online only, no mail-in. The deadline is December 31.
A discount on your license plate fee and a free transit ride card. Benefits last two years, and you can reapply up to 90 days before they expire.
Senior Citizens Real Estate Tax Deferral
The State pays your property tax and treats it as a loan against the property.
- Owner-occupied by the senior on 1 January of the application year.
- You must be 65 or older by 1 June of the assessment year.
- You must have owned and occupied an Illinois residence for three years and be liable for the property taxes.
- Household income of $75,000 or less in the year before you apply.
- No delinquent real estate taxes or special assessments on the property.
- The property must be a single family home, townhome or condominium.
- A recorded property deed.
- If the property is in trust, the trust declaration or agreement and the signature page.
- Proof of age.
- Your federal income tax return from the year before you file.
- A paid homeowner insurance receipt and the declaration page showing fire and casualty coverage.
- Your latest mortgage and home equity line of credit balance statements.
- The completed application forms.
Call for an appointment and bring the documents in. We photocopy them, return the originals, and notarise your signature on the application. Filing runs from February 1 to March 1.
The State of Illinois pays the tax and treats it as a loan at 3 per cent interest. A lien is placed on the property, repayable on sale or on the death of the owner. In DuPage County the deferral cannot exceed $7,500 per taxpayer per year, and the total deferred including interest is capped at 80 per cent of your net equity.
Veterans
Three exemptions for veterans. All are filed with the DuPage County Supervisor of Assessments, not with this office, and all have an October 1 deadline.
Disabled Veteran Exemption for Adaptive Housing
For a veteran whose service-connected disability led the federal government to fund specially adapted housing.
- Owner-occupied by the disabled veteran, or by their surviving unmarried spouse, as of 1 January of the eligibility year.
- The property must be a single family home, townhome or condominium.
- The federal government must have authorized payment for the purchase or construction of specially adapted housing under U.S. Code Title 38, Chapter 21.
- You cannot claim this alongside the Disabled Persons Homestead Exemption or the Disabled Veterans Standard Homestead Exemption.
Certification from the Illinois Department of Veterans Affairs.
File a copy of the certification each year with the Supervisor of Assessments Office. The deadline is October 1.
Exempts up to $100,000 of equalized assessed value each year. The savings from this exemption vary depending on your local tax rate, as do savings from all property tax exemptions.
Returning Veteran Homestead Exemption
A one-year exemption for the year a veteran returns from active duty in an armed conflict.
- An Illinois resident who served in the U.S. Armed Forces, Illinois National Guard or U.S. Reserve Forces and returned from active duty in an armed conflict.
- You must own or lease and occupy the property as your primary residence and be liable for the property taxes.
- The property must be a single family home, townhome or condominium.
- Proof of ownership, such as a recorded deed or title policy.
- If discharged, the original DD Form 214 or a certified copy.
- If still on active duty after returning, either a DD220, or military orders and a travel voucher showing the return date, or a letter from your unit commander or personnel office.
File the documents and application with the County Supervisor of Assessments. Forms come from that office. The deadline is October 1.
A one-time, one-year-only $5,000 exemption off equalized assessed value in the year the veteran returns. The savings from this exemption vary depending on your local tax rate, as do savings from all property tax exemptions.
Disabled Veterans Standard Homestead Exemption
For a veteran with a service-connected disability of 30 per cent or more.
- Owner-occupied by the disabled veteran or their surviving unmarried spouse as of 1 January, and the equalized assessed value must be no more than $250,000.
- An Illinois resident who is a veteran with at least a 30 per cent service-connected disability certified by the U.S. Department of Veterans Affairs.
- The property must be a single family home, townhome or condominium.
- You cannot claim this alongside the Disabled Persons Homestead Exemption or the Adaptive Housing exemption.
- Form DD214, or a copy or Certification of Military Service form.
- A disability certification letter from the U.S. Department of Veterans Affairs for the current assessment year.
- A surviving unmarried spouse also needs the veteran marriage and death certificates and proof of ownership.
- Proof of ownership of the home.
- Completed application form PTAX-342.
File all documents with the County Supervisor of Assessments Office each year. The deadline is October 1.
$2,500 off equalized assessed value for a 30 to 49 per cent disability; $5,000 for 50 to 69 per cent; and totally exempt at 70 per cent or more where the equalized assessed value is $250,000 or less.
Persons with Disabilities
Two programs. The Disabled Persons Homestead Exemption is filed with DuPage County; the Benefit Access Program application is completed with our office's help (online only).
Disabled Persons Homestead Exemption
For an owner-occupier who is disabled, or who becomes disabled during the assessment year.
- You must be disabled, or become disabled during the assessment year.
- Owner-occupied by the disabled person as of 1 January and liable for the property taxes.
- The property must be a single family home, townhome or condominium.
- You cannot claim this alongside either Disabled Veterans exemption.
- A Class 2 or Class 2A Illinois Disabled Person Identification card, or a Social Security disability award letter, or a Veterans Administration award letter for a non-service-connected disability, or a Railroad or Civil Service disability award letter.
- If you have none of those, Illinois Department of Revenue form PTAX-343-A, a physician statement of proof of disability.
- Proof of ownership of the home.
- Completed application form PTAX-343.
File all documents with the County Supervisor of Assessments Office. Forms come from that office. The deadline is October 1st.
A $2,000 annual exemption off total assessed value. The savings from this exemption vary depending on your local tax rate, as do savings from all property tax exemptions.
Benefit Access Program for Persons with Disabilities
A license plate discount and a free transit ride card, for disabled residents under the income limit.
- You must be disabled, or become disabled during the assessment year. The minimum age is 16.
- You must be an Illinois resident occupying a residence in Illinois.
- Household income no more than $33,562 for yourself alone, $44,533 with a spouse, or $55,500 for you, your spouse and one qualified additional resident.
- The Benefit Access application, which is online only.
- Proof of household income: a 1040 if filed, Social Security statements, 1099 forms, pension and annuity statements.
- Proof of disability, as for the Disabled Persons Homestead Exemption.
Call this office for an appointment and bring the documents in. We complete the application with you. Applications are online only, no mail-in. The deadline is December 31.
A discount on your license plate fee and a free transit ride card. Benefits last two years, and you can reapply up to 90 days before they expire.
Deadlines at a glance
Miss a filing date and the usual remedy is to wait a year. These are the dates that matter.
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