Senior Exemption | Cook County Assessor's Office (2024)

If your home was eligible for the Homeowner Exemption for past tax years including 2023, 2022, 2021,2020,or 2019andthe exemption was not applied to yourproperty tax bill,the Assessor’s Office can help you obtain a refundthrough what is called a Certificate of Error.

Apply online for tax years 2019 through 2023.
Apply Online

Download the paper form for tax years 2019 through 2023.
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Paper forms can be mailed to: 118 North Clark St., Room 320, Chicago, IL 60602

1. Must be born in 1958 or prior.
2. Either own the property or have a lease or contract which makes you responsible for the real estate taxes.
3. Occupythe property as your principal place of residence in 2023.If you have moved or plan to move in the future, you may be entitled to a prorated Senior Exemption, based on the time of occupancy. To apply for a prorated Senior Exemption you must submit the following:
   • Senior Exemption application form
   • Closing or settlement statement
   • Copy of proof of age and residency

1. Proof of age and identity and occupancy in 2023.

• A copy of one photo ID from List A must be provided along with an Occupancy Affidavit (the affidavit is provided within the online application). The name and property addressmustmatchthe application and the date of issue must verify that you occupied this property in the calendar year 2023.

  List A: Photo IDs that verify identity and occupancy
  • Illinois Drivers License / ID Card
  • Matrícula Consular ID
  • City of Chicago ID Card

• If the address on your photo ID does not match the property address, a copy of onedocument from List Bandone from List C,andan Occupancy Affidavitmust be provided.
  

• List B: Photo IDs that verify identity and date of birth • Illinois Drivers License / ID Card • Matrícula Consular ID • City of Chicago ID Card • Passport • Certificate of Naturalization (N-550/N-570) • Permanent Resident Card (I-551) • Refugee Travel Document (I-571) • Employment Authorization Card (I-766)

  List C:Documents that verify 2023 occupancy • Bank statement • Landline, cable, or internet bill • Pay stub or Social Security Award letter • Voting record from 2023 (from Cook County Clerk’s office or Chicago Board of Elections)

2. Proof of Property Tax Liability

• If youarelisted on the deed recorded at theCook County Clerk's Office, this verifies your property tax liability. The Assessor’s Office staff can verify recorded deeds for you, soyou do not need to provide a document.
  
• If you areNOTlisted on the recorded deed, please provide one of the following documents to verify you are liable for payment of property taxes for this property:
  • Deed (if not recorded) or contract for a deed
  • Lease
  • Trust Agreement
  • Stock Certificate
  • Occupancy Agreement

I received the Senior Exemption on my tax bill last year. Do I have to reapply for the Senior Exemption this year?
No. Senior exemptions renew automatically, meaning you only have to apply once.If you received a Senior Exemption on the last second-installment tax bill, you do not have to reapply for this exemption.

I qualified for a Senior Exemption. Do I have to apply for a Homeowner Exemption separately?
No. Seniors receiving the Senior Exemption automatically qualify for the Homeowner Exemption and do not have to apply for it separately.

How are Senior Exemption savings calculated?

The Senior Exemption reduces the Equalized Assessed Value (EAV) of a property by $8,000. EAV is the partial value of a property used to calculate tax bills. It is important to note that the exemption amount is not the dollar amount by which a tax bill is lowered. Your property tax savings from the Senior Exemption is calculated by multiplying the Senior Exemption savings amount ($8,000) by your local tax rate.

Your local tax rate is determined each year by the Cook County Clerk and can be found on your second-installment tax bill or by contacting the Cook County Clerk’s Office at 312-603-6566.

Please see the example below.

Are there other property tax savings available to seniors?
The Cook County Assessor's Office also administers theSenior Freeze Exemption.
TheCook County Treasurer's Officeoffers aSenior Citizen's Tax Deferral program, please contact their office at(312) 443-5100.

What if I own a cooperative?
Owners of cooperative apartments must also submit a stock certificate, occupancy agreement, or trust agreement, along with their applications.

I would like to apply by mail. Is there anything I should know?
If you apply by mail, do not send the originals of the above documents. Please send copies because the documents cannot be returned to you.

What happens after I have filed for a Senior Exemption?
The Assessor's Office will notify you when your application is approved.

Can I still receive the Senior Exemption if my property is listed in the name of my late spouse?
If you are 65 or over, you will qualify for this exemption in your name and can apply online. Otherwise, your property will receive the exemption for the remainder of the year of your spouse's death. You will then have to apply when you turn 65.

My parent passed away in 2023, is the property still eligible for the Senior Exemption?
Yes, as long as your parent was alive and resided in the home on January 1, 2023, and used the home as their principal place of residence, the property would be eligible. Follow the instructionslisted below.

1. Sign your parent’s name on the application and in parenthesis write deceased and underneath it write your name and in parenthesis write son/daughter.
2. Provide a copy of the death certificate.
3. Submit a copy of their driver’s license or state ID along with a copy of your driver’s license or state ID.
4. Provide letters of office, successor trustee paperwork, or power of attorney paperwork, if applicable.

I am no longer eligible for the Senior Exemption, how do I opt out?
Please complete theExemption Removal Waiver. For more information on how to remove an exemption visit, www.cookcountyassessor.com/erroneous-exemptions.

How do I apply for prior tax years?
If you were eligible for the exemption in a prior Tax Year but the exemption was not on your bill, you can apply for a refund or corrected bill by filing for a certificate of error. Learn morehere.
• A complete application requires supporting documents (listed above) and your home's PIN.How do I find my PIN?
• Avoid thesecommon application errorsin your application.