+ Guide to Appeals & Exemptions

For more information on Residential Property Tax Appeals, please refer to the Cook County Assessor's website here.

For an overview of the variety of exemptions, please click here for English, here for Spanish and here for Polish.

+ Avoid the Tax Sale

The Cook County Treasurer's office hosts annual Tax Sales, which includes properties in Cook County eligible for sale due to delinquent property taxes (including, without limitation, general property taxes, back taxes, etc.) and/or delinquent special assessments. Visit their website for more information or click the English and Spanish brochures to learn more about how to avoid the tax sale if you become deliquent on your property taxes.

+ Homeowner Exemption

The Homeowner Exemption provides tax relief by reducing the equalized assessed value (EAV) of a primary residence. You can receive the exemption if you own or have a lease/contract which makes you responsible for the real estate taxes of the property. The property must be your principal place of residence for the tax year in question.

+ Senior Citizen Exemption

Senior Exemption Provides property tax savings by reducing the equalized assessed value of an eligible property. Most homeowners are eligible for this exemption if they meet the requirements for the Homeowner Exemption and were 65 years of age or older during calendar year 2020. Once this exemption is applied, the Assessor’s Office auto-renews it for you each year.

Automatic Renewal: Yes, this exemption automatically renews each year.

Application Due Date: Applications will be available early February.

For More Information: Click here.

Senior Freeze” Exemption Provides property tax savings by freezing the equalized assessed value of an eligible property. Most homeowners are eligible for this exemption if they meet the requirements for the Senior Exemption and have a total household annual income of $65,000 or less in calendar year 2019. This exemption usually requires annual renewal, however it will be auto-renewed this year due to the COVID-19 pandemic.

Automatic Renewal: Yes, for tax year 2020 only, this exemption will automatically renew.

Application Due Date: Applications will be available early February.

For More Information: Click here.

The Senior Citizen Exemption provides tax relief by further reducing the EAV of a senior citizen’s primary residence. This savings is in the form of a deduction on the second installment real estate tax bill. Senior citizens who receive this exemption automatically qualify for the Homeowner Exemption and do not have to apply separately.

To be eligible for this exemption you must:

• be 65 years of age or older during the tax year for which you are applying
• own or have a lease/contract which makes you responsible for the real estate taxes of the property
• the property must be your principal place of residence (if you have moved or plan to move, you may be entitled to a prorated Senior Citizen Exemption).

To apply for the exemption, please provide the Assessor’s office with a signed and completed application form, the recent tax bill for your residence, and one official document that clearly shows your birth date (driver’s license, Illinois ID card, naturalization papers, birth certificate, etc). If you are sending the application via mail, please send copies of the requested documents. Click here for further information about exemptions and links to the required forms.

+ Senior Citizen Real Estate Tax Deferral Program

Seniors whose annual household income is $55,000 or less can apply for loans to cover property tax payments. The statewide deadline to apply is March 1, 2020.

To apply:

Download application here Submit the completed application and copies of the required documents to the Treasurer’s Office

The deadline is March 1, 2020. Applications cannot be accepted after that

The first installment for Tax Year 2019 is due March 3, 2020

Homeowners must apply every year

+ Senior Freeze Exemption

The Senior Freeze Exemption allows qualified senior citizens to apply for a freeze of the EAV of their properties for the year preceding the year in which they first apply and qualify for this exemption. Over time, in many areas, this program results in taxes changing minimally and often decreasing as surrounding properties continue to rise in assessed value. This is the most valuable homeowner exemption program. The value increases over the years as it eliminates the impact of regular reassessment increases that may occur every three years.
To be eligible for this exemption you must:

• be 65 years or older
• have a total gross income of $65,000 for 2017
• own the property, or have a legal, equitable or leasehold interest in the property on January 1, 2017 and January 1, 2018
• be liable for the payment of 2017 and 2018 property taxes
• use the property as a principal place of residence on January 1, 2017 and January 1, 2018 Any resident receiving the Senior Citizen Exemption will automatically receive an application for this exemption. The application for this exemption must be filed annually. Click here for further information about exemptions and links to the required forms.

+ Surviving Spouse Abatement

The Cook County Board of Commissioners and the Chicago City Council have passed ordinances to authorize a property tax abatement in their jurisdictions for the surviving spouses of Cook County’s fallen heroes. The program serves surviving spouses of a fallen police officer, soldier or rescue worker. This program will recognize and honor the ongoing impact of this sacrifice on these families.

To be eligible for this abatement you must:

• The surviving spouse of a fallen police officer, soldier, or rescue worker who has not remarried
• ILCS 200/18-178 defines a “Fallen police officer, soldier, or rescue worker” as an individual who dies
• As a result of or in the course of employment as a police officer
  • While in the active service of a fire, resuce, or emergency medical service
  • While on Active duty as a member of the United States Armed Service , including the National Guard, serving in Iraq or Afghanistan excluding any individual whose death was the result of that individual’s own willful misconduct or abuse of alcohol or drugs
• For abatement of City of Chicago property taxes, the fallen police officer, soldier or rescue worker must have had their primary residence in the City of Chicago at the time of his/her death.
• Qualifying properties are homes occupied by not more than 2 families, used as the principal residence by a surviving spouse, and are/were:
  • owned by the fallen police officer, soldier, or rescue worker or surviving spouse at the time of the death
  • acquired by the surviving spouse within 2 years after the death if the surviving spouse lived in Illinois at the time of that death
  • Was acquired more than 2 years after the death if the surviving spouse qualified for an abatement for previous property located in Cook County. To download the application and to find our more about the Surviving Spouse Abatement, click here.