Low-Income Senior Citizen’s Assessment Freeze

Benefit:

The Low-Income Senior Freeze exemption provides seniors with limited income protection against real estate tax increases due to rising property values. It is not a tax freeze or a tax reduction and does not protect against increased taxes due to tax rate increases. This exemption provides for a base-year frozen assessment, potentially providing increased savings each year a senior is eligible. The base assessment used in the Senior Citizens Assessment Freeze Homestead Exemption initially equals the assessed value from the prior year’s tax calculation. In subsequent years, if the new assessed value is lower than the original base value, the lower value becomes the new base amount.

Each year, the Lake County Assessor’s Office mails a letter to residents who received a senior citizen freeze exemption in the prior year. The County requires applicants to file the annual renewal application online. You may also file annually with the Cuba Township Assessor’s Office. The County and the Township Assessor’s Office require proof of income, including US 1040 Tax Returns and all schedules (if applicable). If you do not file taxes, you are required to bring proof of income. A homeowner who is enrolled in any of the following programs: Aid to the Aged, Blind or Disabled (AABD) Program, Supplemental Nutrition Assistance Program (SNAP), Low Income Home Energy Assistance Program (LIHEAP), The Benefit Access Program or Senior Citizen’s Real Estate Tax Deferral Program, should submit certification of enrollment in place of the requested prior year’s tax return. 

The deadline to renew the Senior Citizen Assessment Freeze is October 31.

Instructions to file online are available here.

If you are unable to file online, please call our office at 847-381-1120 to schedule an appointment.

To Qualify:

To qualify, applicants must:

• Own the property as their principal residence for two consecutive years
• Be age 65 or older by December 31 of the tax assessment year

What are the income requirements?
For the 2025 (payable 2026) the maximum household income for this exemption is $65,000.  On December 12, 2025, the Governor signed Senate Bill 642 into law, creating Public Act 104-0452, which increases the maximum household income to $75,000 beginning with the 2026 (payable 2027) year. Below is a schedule indicating the increases for each year through 2028:

After 2028, the maximum income limitation will remain at $79,000 unless changed by the General Assembly.

Whose income is included in Maximum Household Income?
By state law, Household Income means the combined income of the members of a household for the calendar year preceding the taxable year.

State law further defines a Household to include:

• The applicant; and
• The spouse of the applicant (even if the spouse resides elsewhere); and
• ​All other persons using the residence of the applicant as their principal place of residence as of January 1 of the year for which the LISCAFHE is sought.​
• Have a total household income of $65,000 or less. Household income includes the income of all persons using the property as their principal dwelling place on January 1 of the tax year.
• Must provide proof of income for the prior year (e.g. U.S. 1040 Tax Return). A homeowner who is enrolled in any of the following programs: Aid to the Aged, Blind or Disabled (AABD) Program, Supplemental Nutrition Assistance Program (SNAP), Low Income Home Energy Assistance Program (LIHEAP), The Benefit Access Program or Senior Citizen’s Real Estate Tax Deferral Program, should submit certification of enrollment in place of the requested prior year’s tax return. 

Please note this exemption must be renewed annually. Each year in the Spring, the Chief County Assessment Office mails reminder notices to all taxpayers receiving Senior Homestead Exemptions. Applying is easy and available at the Cuba Township Assessor’s Office.

To Apply:

All applications must be submitted online through the Smartfile E-Filing Portal.  You can receive assistance by phone or in person by calling the Cuba Township Assessor’s Office at 847-381-1120.

To start the application process:

• Have a copy of your tax return handy (for example to file for 2026 you will need a copy of your 2025 tax return)
  • A homeowner who is enrolled in any of the following programs: Aid to the Aged, Blind or Disabled (AABD) Program, Supplemental Nutrition Assistance Program (SNAP), Low Income Home Energy Assistance Program (LIHEAP), The Benefit Access Program or Senior Citizen’s Real Estate Tax Deferral Program, should submit certification of enrollment in place of the requested prior year’s tax return. 
• Go to the Chief County Assessment Office Smart E-Filing Portal at assessor.lakecountyil.gov
• Log in to your account, create a new account, or log in as a guest
• Click “Available Filings”
  • EX02: Senior Freeze Application (Annual)
• Click “Begin Filing” and follow the instructions

Note: You will need to submit proof of income when filing. Please note: All applications are subject to audit (35ILCS200/15-172). A taxpayer’s signing a fraudulent application under the Act is perjury as defined in Section 32-2 of the Criminal Code of 2012.

35 ILCS 200/15-172

Properties Held in Trust

If your property is held in a trust, we must verify you are a beneficiary of the trust. The exemptions cannot be applied without this verification. Please include a copy of the pages of the actual trust agreement that state the applicant is a beneficiary. This can usually be found on the first few pages of the trust document. Should you have any questions, please feel free to contact us directly at 847-381-1120.