Exemption Information

Persons with Disabilities Exception

What does this exemption do?

This exemption reduces the Equalized Assessed Value (EAV) by the amount of the exemption. For the current tax year, the reduction is $2,000.

Who can qualify for this exemption?

To be eligible for the exemption, the taxpayer must be “unable to engage in any substantial gainful activity by reason of a medically determinable physical or medical impairment which can be expected to result in death or can be expected to last for a continuous period of not less than 12 months.” A person becoming disabled during the assessment year is eligible in that same year.

Evidence that a taxpayer meets this condition includes:

  • A class 2 (or 2A) Illinois Persons with Disabilities Exemption Identification Card from the Illinois Secretary of State’s Office. Illinois Disabled Person Identification Card Application
  • Proof of Social Security Administration disability benefits.
  • Proof of Veterans Administration disability benefits.
  • Proof of Railroad or Civil Service disability benefits.
  • An examination by a physician (must meet the same standards as used by the Social Security Administration). Physicians Statement Form

An eligible taxpayer must occupy the property as their primary residence as of January 1 of the assessment year, must be liable for paying the real estate taxes and must be an owner of record or have a legal or equitable interest in the property as evidenced by a written instrument.

A taxpayer may not claim the exemption if they claim the Disabled Veterans Homestead Exemption (35ILCS 200/15-169).

How do I apply for this exemption?

You must apply for the exemption with the County Assessment Office. You can get an application here Persons with Disabilities Homestead Exemption Form or you can call (217)554-1940 and one will be mailed to you. After the initial application is approved, you will be mailed a renewal form each subsequent year.

35ILCS 200/15-168

Disabled Veterans’ Standard Exemption

What does this exemption do?

This exemption reduces the equalized assessed value (EAV) by the amount of the exemption. Beginning with the 2015 (payable 2016) year, the reduction is:

  • All EAV from the property (before taxes are calculated) for a veteran with at least a 70% service-connected disability.
  • $5,000 of EAV from the property (before taxes are calculated) for a veteran with a 50%-69% service-connected disability.
  • $2,500 of EAV from the property (before taxes are calculated) for a veteran with a 30%-49% service-connected disability.

Who can qualify for this exemption?

To qualify for the Disabled Veterans’; Standard Homestead Exemption the veteran must meet the following requirements:

  • Be an Illinois resident who has served as a member of the U.S. Armed Forces on active duty or state active duty, Illinois National Guard, or U.S. Reserve Forces, and not dishonorably discharged.
  • Have at least a 30% service-connected disability certified by the U.S. Department of Veterans’ Affairs.
  • Must be the owner of record and occupy the house as of January 1 of the assessment year.
  • The property must have a total equalized assessed value of less than $250,000 for the primary residence.

How do I apply for this exemption?

You must apply for the exemption with the County Assessment Office. You can get an application here Disabled Veterans Homestead Exemption Form or you can call (217) 554-1940 and one will be mailed to you. After the initial application is approved, you will be mailed a renewal form each subsequent year.

35ILCS 200/15-169

Homestead Improvement Exemption (H.I.E.)

What does this exemption do?

This exemption reduces the EAV attributable to the improvement for four years based on the Fair Cash Value (up to $75,000) of the improvement.

Who can qualify for this exemption?

A property must be the principal residence of the owner, and have new improvements (such as addition, patio, or deck) that increases the value of the property.

How do I apply for this exemption?

You need not file an application. Your Township Assessor will verify the amount to the County Assessment Office. If you have any questions contact your Township Assessor.

35ILCS 200/15-180

Owner Occupied Exemption

What does this exemption do?

This exemption reduces the Equalized Assessed Value(EAV) by the amount of the exemption. For the current tax assessment year, the reduction is $6,000.

Who can qualify for this exemption?

A property must be the principal residence of the owner. Exemptions may also be available for cooperatives and qualified life-care facilities. Contact the County Assessment Office for more information.

How do I apply for this exemption?

You must apply for the exemption with the County Assessment Office at the 3rd floor at 201 N Vermilion, Danville IL or you can call (217) 554-1940 and one will be mailed to you.

Leasehold General Homestead Exemption Form

35ILCS 200/15-175

Returning Veteran Exemption

What does this exemption do?

This exemption provides a one-time reduction in the equalized assessed value (EAV) by the amount of the exemption. For the current tax assessment year the reduction is $5,000 off the equalized assessed value from the property for a qualifying returning veteran.

Who can qualify for this exemption?

To qualify for the Returning Veterans’; Homestead Exemption the veteran must meet the following requirements:

  • Be an Illinois resident who has served as a member of the U.S. Armed Forces, Illinois National Guard, or U.S. Reserve Forces.
  • Returning from active duty in an armed conflict involving the armed forces of the United States during the assessment year.
  • A veteran who dies during his or her active duty service is eligible to receive this exemption.
  • Owned or had a legal or equitable interest in the property used as the principal place of residence on January 1 of the assessment year.
  • Must be liable for the payment of the property taxes.

This exemption may be claimed only in the year in which the eligible veteran taxpayer returns from active duty in an armed conflict. If a veteran taxpayer receives this exemption, then is again deployed on active duty in an armed conflict and returns again in a subsequent year, the veteran taxpayer is eligible for this exemption again if the other conditions are met.

How do I apply for this exemption?

You must apply for the exemption with the County Assessment Office. You can get an application here Returning Veterans Homestead Exemption Form or you can call (217) 554-1940 and one will be mailed to you.

After the initial application is approved, you will be mailed a renewal form each subsequent year.

35ILCS 200/15-167

Senior Citizens Assessment Freeze Homestead Exemption

What does this exemption do?

This exemption effective freezes your assessment at a base year causing your net assessment not to increase.  This does not freeze your taxes, only your assessment.

Who can qualify for this exemption?

A property must be the principal residence of the owner for the beginning of two consecutive years, and the owner must be 65 or older by December of the tax assessment year and meet certain household income requirements.  For 2018, the maximum household income for this exemption was increased to $65,000.  (for 2017, the maximum household income for this exemption is $55,000.)

How do I apply for this exemption?

You must apply for the exemption with the County Assessment Office.  You can get an application here:  Senior Assessment Freeze Homestead Exemption Form or you can call (217) 554-1940 and one will be mailed to you.

After the initial application is approved, you will be mailed a renewal form each subsequent year.

35ILCS 200/15-172

Senior Citizens Homestead Exemption

What does this exemption do?

This exemption reduces the Equalized Assessed Value (EAV) by the amount of the exemption. For the current tax assessment year, the reduction is $5,000.

Who can qualify for this exemption?

A property must be the principal residence of the owner, and the owner must be 65 or older by December 31 of the tax assessment year. Exemptions may also be available for cooperatives and qualified life-care facilities. Contact the County Assessment Office for more information.

How do I apply for this exemption?

You must apply for the exemption with the County Assessment Office. You can get an application here (Senior Citizen Exemption Form) or you can call (217) 554-1940 and one will be mailed to you.

You only need to apply once for this exemption (unless you move).

You will be mailed a Senior Citizen Assessment Freeze Homestead Exemption application each subsequent year in the event you may qualify for this exemption.

35ILCS 200/15-170