The County of Will, IllinoisRhonda R. Novak, CIAO/I
The County of Will, Illinois
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Will County Supervisor of Assessments:
 Exemptions


General Homestead Exemption

Homestead Improvement Exemption
Disabled Persons' Homestead Exemption 
Senior Citizens' Homestead Exemption
Senior Citizens' Assessment Freeze Homestead Exemption
Disabled Veterans' 
Disabled Veterans' Standard Homestead Exemption 
Veterans' Organization Assessment Freeze
Returning Veterans' Homestead Exemption   
  



In accordance with:
 "Section 15-175 of the Property Tax Code (35 ILCS 200/15-175)"

GENERAL HOMESTEAD EXEMPTION:

This exemption is administered and applied by your local Township Assessor.  If you are not receiving this exemption, please contact your local Township Assessor. 

Homestead property is entitled to an annual homestead exemption. "Homestead property" under this Section includes residential property that is occupied by its owner or owners as his or their principal dwelling place, or that is a leasehold interest on which a single family residence by a person who has an ownership interest therein or as a lessee, and on which the person is liable for the payment of property taxes.

Where married persons maintain and reside in separate residences qualifying as homestead property, each residence shall receive 50% of the total reduction in equalized assessed valuation provided by this Section.

In counties with fewer than 3,000,000 inhabitants, in the event of a sale of homestead property the homestead exemption shall remain in effect for the remainder of the assessment year of the sale. The assessor or chief county assessment officer may require the new owner of the property to apply for the homestead exemption for the following assessment year.

The maximum reduction shall be $5,000 in counties with less than 3,000,000 inhabitants for 2007, $5,500 for 2008, and $6,000 for 2009 and thereafter.

(Please review the right hand column of your tax bill to see if you are receiving this exemption.)


 HOMESTEAD IMPROVEMENT EXEMPTION:

To receive this exemption, please apply with your local Township Assessor. If you qualify for this exemption, your local Assessor files the appropriate paperwork with our office.

The Homestead Improvement Exemption is an exemption allowed for new improvements to existing structures on homestead property or the rebuilding of residential structures following a catastrophic event.  The exemption is limited to a maximum of $75,000 per year in fair cash value and continues for four years from the date the improvement or rebuilding is completed and occupied, not the date you file this application.

You may have more than one homestead improvement exemption on the same property.  However, you cannot receive a homestead improvement exemption for any other property in Illinois for the same assessment year and the total exemption cannot be more than $75,000 per year.

Any repair work performed to prolong or maintain the condition of an existing structure does not qualify for this exemption.

The following is a small list of examples of what does qualify for a Homestead Improvement Exemption:

 

Added Living Area Dormers
Asphalt Drive Elevator
Attached Garage Garage
Bathhouse Garage Addition
Basement Garage Conversion to Living Area
Bathroom Gazebo
Bay Windows Greenhouse
Brick Patio Lawn Sprinkler System
Central Air Conditioning Open Frame Porch (OFP)
Concrete Patio Parking Pad or Parking Pad Extensions
Covered Patio Pergola
Convert to Living Space Porch
Deck Shed
Detached Frame Garage Wood Deck
Please remember, this is only a small list of examples.  Contact your local Township Assessor for more details and any questions you may have.

 
In accordance with (35 ILCS 200/15-168)

DISABLED PERSONS' HOMESTEAD EXEMPTION: (PTAX-343)

An annual $2,000 reduction in the EAV of the property. The property must have been occupied on January 1 of the assessment year by a disabled person who is liable for the payment of property taxes.

Qualify if disabled or become disabled during the assessment year.

Disabled person cannot participate in any "substantial gainful activity by reason of a medically determinable physical or mental impairment" which will result in the person's death or that will last for at least 12 continuous months.
 

In accordance with:
 "Section 15-170 of the Property Tax Code (35 ILCS 200/15-170)" 

SENIOR CITIZENS HOMESTEAD EXEMPTION: (PTAX-324)

An annual homestead exemption is granted for property that is occupied as a residence by a person 65 years of age or older who is liable for paying real estate taxes on the property and is an owner of record of the property or has a legal or equitable interest therein as evidence by a written instrument, except for a leasehold interest, other than a leasehold interest of land which a single family residence is located which is occupied as a residence by a person 65 years or older, who has an ownership interest therein, legal, equitable or as a lessee, and or which he or she is liable for the payment of property taxes.

When a homestead exemption has been granted under this Section and the person qualifying subsequently becomes a resident of a facility licensed under the Nursing Home Care Act, the exemption shall continue so long as the residence continues to be occupied by the qualifying person's spouse if the spouse is 65 years of age or older, or if the residence remains unoccupied but is still owned by the person qualified for the homestead exemption.

A person who will be 65 years of age during the current assessment year shall be eligible to apply for the homestead exemption during that assessment year. Application shall be made during the application period in effect for the county of his residence.

For taxable years 2013 and thereafter, the maximum reduction is $5,000 in all counties.

To file for a Senior Citizen Homestead Exemption you will need

1. Copy of your recorded deed.
2. Copy of Birth Certificate, Illinois Drivers License, or Illinois ID.
3. Copy of current Tax Bill or P.I.N. (property index number)

You may request an application from the Supervisor of Assessments office or your local Township Assessors Office. If the application is returned in the mail, the application must be notarized and the information requested above must accompany the application.


In accordance with:
"Section 15-172 of the Property Tax Code (35 ILCS 200/15-172)"


SENIOR CITIZENS ASSESSMENT FREEZE HOMESTEAD EXEMPTION:

Contact us at (815) 740-4648 for this form (also downloadable here) or you may contact us through our web site contact form.

As used in this Section:
"Applicant" means an individual who has filed an application under this Section.

"Base amount" means the base year equalized assessed value of the residence plus the first year's equalized assessed value of any added improvements which increased the assessed value of the residence after the base year.

"Base Year" means the taxable year prior to the taxable year for which the applicant first qualifies and applies for the exemption provided that in the prior taxable year the property was improved with a permanent structure that was occupied as a residence by the applicant who was liable for paying real property taxes on the property and who was either

(i) an owner of record of the property or had legal or equitable interest in the property as evidenced by a written instrument or

(ii) had a legal or equitable interest as a lessee in the parcel of property that was single family residence.

Beginning in taxable year 1994, a senior citizens assessment freeze homestead exemption is granted for real property that is improved with a permanent structure that is occupied as a residence by an applicant who

(i) is 65 years of age or older during the taxable year,

(ii) has a household income of $50,000 or less prior to taxable year 2006 or $55,000 or less in taxable year 2007 and thereafter,

(iii) is liable for paying real property taxes on the property and,

(iv) is an owner of record of the property or has a legal or equitable interest in the property as evidenced by a written instrument.

This homestead exemption shall also apply to a leasehold interest in a parcel of property improved with a permanent structure that is a single family residence that is occupied as a residence by a person who

(i) is 65 years of age or older during the taxable year,

(ii) has a household income of $50,000 or less prior to taxable year 2006 or $55,000 or less in taxable year 2007 and thereafter,

(iii) has a legal or equitable ownership interest in the property as lessee and,

(iv) is liable for the payment of real property taxes on that property.

When married persons maintain separate residences, the exemption provided for in this Section may be claimed by only one of such persons and for only one residence.

In counties having less than 3,000,000 inhabitants, beginning with taxable year 1995 and thereafter, to receive the exemption, a person shall submit an application by July 1 of each taxable year to the Chief County Assessment Officer of the county in which the property is located. A county may, by ordinance, establish a date for submission of applications that is different than July 1. The applicant shall submit with the application an affidavit of the applicant's total household income, age, marital status (and if married the name and address of the applicant's spouse, if known), and principal dwelling place of members of the household on January 1 of the taxable year. The Department shall establish, by rule, a method for verifying the accuracy of affidavits filed by applicants under this Section. The applications shall be clearly marked as applications for the Senior Citizens Assessment Freeze Homestead Exemption.

For purposes of this Section, a person who will be 65 years of age during the current taxable year shall be eligible to apply for the homestead exemption during that taxable year. Application shall be made during the application period in effect for the county of his or her residence.

Except as provided in this Section, all information received by the chief county assessment officer or the Department from applications filed under this Section, or from any investigation conducted under the provisions of this Section, shall be confidential, except for official purposes or pursuant to official procedures for collection of any State or local tax or enforcement of any civil or criminal penalty or sanction imposed by this Act or by any statute or ordinance imposing a State or local tax. Any person who divulges any such information in any manner, except in accordance with a proper judicial order, is guilty of a Class A misdemeanor.

In accordance with:
 "Section 15-165 of the Property Tax Code (35 ILCS 200/15-165)"

DISABLED VETERANS:

This exemption is established by contacting the Illinois Department of Veterans' Affairs

Property up to an assessed value of $70,000, owned and used exclusively by a disabled veteran, or the spouse or unmarried surviving spouse of the veteran, as a home, is exempt. As used in this Section, a disabled veteran means a person who has served in the Armed Forces of the United States and whose disability is of such a nature that the Federal Government has authorized payment for purchase or construction of Specially Adapted Housing as set forth in the United States Code, Title 38, Chapter 21, Section 2101.

This exemption must be reestablished on an annual basis by certification from the Illinois Department of Veterans' Affairs to the Department, which shall forward a copy of the certification to local assessing officials. (Source: P.A. 91-401, eff. 1-1-00.)


In accordance with "Section 15-165"


DISABLED VETERANS' STANDARD HOMESTEAD EXEMPTION:  (PTAX-342)

Property can receive only one of the disability exemptions per assessment year under Section 15-165 Disabled Veterans' Homestead Exemption, Section 15-168 Disabled Persons' Homestead Exemption, or Section 15-168 Disabled Veterans' Standard Homestead Exemption.

The veteran must have a service-connected disability that is approved by the Federal Department of Veterans' Affairs to receive a "Specially Adapted Housing Grant" Application for the Specially Adapted Housing Grant is through the U.S. Dept. of Veterans' Affairs by calling (312) 980-4219 for Northern Region of Illinois (North of Springfield) or (314) 552-9864 for Southern Region of Illinois (includes Springfield and south of Springfield).




In accordance with:
 "Section 10-300 of the Property Tax Code (35 ILCS 200/10-240"


VETERANS ORGANIZATION ASSESSMENT FREEZE:    (PTAX-763)

For the Taxable year 2000 and thereafter, the assessed value of real property owned and used by a veterans' organization chartered under federal law, on which is located the principal building for the post, camp, or chapter, must be frozen by the chief county assessment officer at (i) 15% of the 1999 assessed value of the property for property that qualifies for the assessment freeze in taxable year 2000 or (ii) 15% of the assessed value of the property for the taxable year that the property first qualifies for the assessment freeze after taxable year 2000.

The veterans organization must annually submit an application to the chief county assessment officer on or before December 31 of the assessment year in counties with a population of less than 3,000,000.


This Section shall not apply to parcels exempt under Section 15-145 (Source: P.A. 91-635, eff. 8-20-99.) 

(35 ILCS 200/15-167)


RETURNING VETERANS' STANDARD HOMESTEAD EXEMPTION:  (PTAX-341)

A one-time $5,000 in EAV of the veteran's principal residence for the taxable year that the veteran returns from active duty in an armed conflict involving the United States. This means the exemption is only for a single year, but the veteran can receive the exemption again if they return from active duty in a subsequent year.

The veteran files form PTAX-341 each assessment year when they return home to receive the exemption.


 


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