Exemptions

Download the Application Forms, in the Forms, Documents and Links section of Supervisor of Assessments Website.

Residential

Illinois statutes provide for an exemption of up to $5,500 (2008 tax year) in equalized assessed value on homes occupied by the person legally responsible for the payment of real estate taxes. The maximum amount of assessment reduction is increased from $5,000 (2007 tax year) to $5,500 for the 2008 tax year, and $6,000 in 2009, payable in the 2010 tax year.

Home Improvement

Granted to owner-occupied property where an assessed improvement or addition has been constructed. It deducts the assessment attributable to the new improvement, up to 25,000, from the total assessment ($75,000 actual value). This four year exemption is automatic, an application is not required.

Senior Homestead

To qualify you must be 65 by December 31st of the assessment year for which the application is made, own and occupy the property, and be liable for the payment of real estate taxes on the property. The exemption reduces the equalized assessed value by $4,000 (2012 tax year). The minimum amount of assessment reduction is increased from $4,000 (2012 tax year) to $5,000 for the 2013 tax year, payable 2014. Proof of age and ownership is required with the application. An application is available at the Assessor’s Office or the Supervisor of Assessments Office.

Senior Exemption Handout
Download the Senior Homestead Exemption form.

Proof of Ownership – one of the following is required

Note: These documents must be recorded.

* Deed in Trust, plus a copy of the trust agreement
* Warranty Deed
* Trustee Deed
* Quit Claim Deed
* Release of Mortgage
* Release of Deed by Corporation

Note: These documents are not recorded.

* Contract Buying
* Title Insurance Policy – must include Schedule “A”

Note: These documents are not acceptable for Proof of Ownership.

* Affidavit of Sale
* Bill of Sale
* Closing Statement
* Mortgage Policy
* Receivers’ Deed
* Title Commitment
* Trust Deed

Proof of Age – one of the following is required

* State of Illinois Driver’s License
* Passport (current)
* Baptismal Certificate
* State of Illinois ID
* Birth Certificate
* Citizenship Papers – must include birth date

Senior Freeze

This is an additional exemption provided to senior citizens eligible for the Homestead Exemption, with one additional requirement: the total annual GROSS HOUSEHOLD income must not exceed $55,000. For applications or questions concerning the exemption, please call the Assessor’s Office or the Supervisor of Assessments Office at (630) 407-5858 for more information.

Senior Exemption Handout
Download the Senior Freeze Exemption form.

To quality you must:

* Establish age, ownership and residency, by applying for the Senior Homestead Exemption.

* Have a total household income (before deductions) of $55,000.

* Own and occupy the property on or before January 1st of the application year and prior base year.

* Be liable for payment of real estate taxes on the property.

How do I apply?

Eligible senior taxpayers must complete an application/affidavit. This form must be signed and notarized. Income from all household members needs to be itemized and totaled. For 2011 eligibility, the senior taxpayer must complete an application showing 2010 household income.

Please bring the following for ALL household residents:

* US 1040

* Social Security 1099

* All other 1099?s

Senior Real Estate Tax Deferral Program

To qualify you must:

* be age 65 by June 1st of the year for which the application is made

* have a household income of less than $50,000 [Effective 1/1/2007]

* own and occupy the property

* have lived in Illinois in a qualifying property at least 3 years

* be liable for payment of real estate taxes on the property

* have no delinquent real estate taxes

* have fire and casualty insurance on the property

* file application by March 1st, in the year the taxes are due

How do I apply?

Applications and guidelines are available from:

Gwen Henry
DuPage County Collector
421 N. County Farm Road
Wheaton, Illinois 60187
Phone (630) 407-5900

http://www.dupageco.org/treasurer/

What benefits does this program provide?

This program allows a qualifying senior to defer payment of real estate taxes and any special assessments on his or her residence. The State pays the real estate taxes and repayment plus interest of 6% annually is made when the senior sells the property or within a year of his or her passing.

Returning Veterans’ Homestead

To qualify you must:

* Must be an Illinois resident who has served as a member of the U.S. Armed Forces, Illinois National Guard, or U.S. Reserve Forces and returned from active duty in an armed conflict involving the armed forces of the U.S;

* Must own or lease and occupy the property as a primary residence and be liable for paying the property taxes.

Application Process
File a completed PTAX-341 application form with additional documentation demonstrating eligibility.

Proof of Ownership

Proof of Service

* If you were discharged from active duty service, you will need to provide the Department of Defense DD Form 214.

* If you are still on active duty after returning home, you will need to provide your military orders and travel voucher showing the date of your return.

* The documents must state that you are returning from an armed conflict involving the armed forces of the U.S. within the tax year that you are requesting this exemption.

Renewal Process
This program is only available for veterans for the year returning from the armed conflict therefore there is no renewal.

Disabled Persons’ Homestead

To qualify for this exemption:

* You must be disabled or become disabled during the assessment year (i.e., 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).

* The applicant must own or have a legal or equitable interest in the property, or a leasehold interest of a single-family residence. The applicant must occupy the property as your principal residence on January 1 of the assessment year, and is liable for the payment of the property taxes.

Application Process
File a completed PTAX-343 application form with additional documentation demonstrating eligibility.

Proof of Ownership

Proof of Disability

* A Class 2 Illinois Disabled Person Identification Card from the Illinois Secretary of State’s Office. Note: Class 2 or Class 2A qualifies for this exemption; a Class 1 or 1A does not qualify.

* Proof of Social Security Administration disability benefits. This proof includes an award letter, verification letter, or annual cost of living adjustment (COLA).

* Proof of Veterans Administration disability benefits. This proof includes an award letter of total (100%) disability, pension statement, or statement showing compensation rated at 100%.

* Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability.

If you cannot provide proof of your disability listed in Items 1 through 4, then you will need to submit to the Illinois Department of Revenue (IDOR) a Form PTAX 343-A Physician’s Statement for Proof of Disability completed by a physician.
You may also be required to be re-examined by an IDOR designated physician. Note: You will be responsible for any costs incurred for your examination by any physician.

Renewal Process
Our office will annually mail a PTAX-343-R renewal form to prior year’s recipients of this exemption. Please complete and return this form to our office by October 1st of the assessment year in question.

Disabled Veterans’ Standard Homestead

The applicant must be an Illinois resident who is a veteran with at least a 50 % service-related disability as certified by U.S. Department of Veterans Affairs.

The home must be owner-occupied by the disabled veteran or the surviving unmarried spouse of the disabled veteran as of January 1st of eligibility year, and the property value must not be more than $750,000.

Please note that you will not be eligible if you are claiming exemption under the Disabled Persons Homestead Exemption or the Disabled Veterans Homestead Exemption.

Application Process
Complete and file a PTAX-342 application form along with the required documentation with the Supervisor of Assessments.

Proof of Ownership

Proof of Service/Disability

* Form DD214 or a copy or Certification of Military Service Form with a Disability Certification Letter from the U.S. Department of Veterans Affairs for the current assessment year.

* Surviving un-remarried spouse will need to provide the disabled veteran’s marriage and death certificates.

Renewal Process
Complete and file a PTAX-342-R application form.

Disabled Veterans’ Exemption for Adaptive Housing

The applicant must be a disabled veteran (or surviving un-remarried spouse) who has served in the Armed Forces of the United States and who has acquired, in connection with that service, a disability of such a nature that the Federal Government has authorized payment for purchase or construction of specially adapted housing as set forth in the U.S. Code Title 38, Chapter 21.

The applicant’s home must be owner-occupied by the disabled veteran, the disabled veteran’s spouse, or the surviving un-remarried spouse of the disabled veteran as of January 1st of eligibility year.

Application Process
Upon notification by the Illinois Department of Veterans Affairs of eligibility, the exemption will be automatically processed on behalf of eligible individual.

Renewal Process
The exemption renewal is initiated when the Illinois Department of Veterans Affairs notifies the Supervisor of Assessments of eligibility and does not require any action by the recipient.

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