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More seniors now eligible for
property tax relief under new Illinois law
[December 17, 2025]
Chicago - The Illinois
Department of Revenue (IDOR) is reminding senior homeowners of the
Senior Citizens Real Estate Tax Deferral Program, which has been
expanded thanks to legislation signed by Governor JB Pritzker.
Governor JB Pritzker emphasized the importance of this legislation
stating, “Our seniors have spent their lives building our
communities and strengthening our state, and they deserve stability
and peace of mind. This legislation helps ensure that more older
Illinoisans can remain in their homes without the fear of losing
them to rising property costs.”
The new law amends the Senior Citizens Real Estate Tax Deferral Act,
introducing income eligibility enhancements effective in tax year
2025 and beyond:
Starting in tax year 2025:
The maximum household income for eligibility will increase from
$65,000 to $75,000 in 2026, then to $77,000 in 2027, and to $79,000
beginning in 2028 and thereafter.
To qualify for the Senior Tax Deferral Program, homeowners must meet
the following criteria:
- be 65 years of age or older by June 1 of the filing year,
- own and occupy the primary residence for a minimum of three years,
- have no outstanding property taxes or special assessments on the
property, and
- maintain adequate fire or casualty insurance.
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Eligible seniors
may defer up to $7,500 per year, including interest and fees, or
as much as 80 percent of the equity in their home, whichever is
lower.
The deadline to apply for the 2025 Senior Tax Deferral Program
is March 1, 2026.
“The new law allows more Illinois seniors to qualify for tax
deferral and stay current on their property taxes without
risking their homes,” said Illinois Department of Revenue
Director David Harris. “We thank Governor Pritzker for his
leadership and encourage anyone 65 or older who owns and lives
in their home to see if they now qualify and apply with their
county collector.”
To apply, seniors must contact their local county collector's
office to receive an application. For general questions
concerning the program, taxpayers may visit IDOR's website at
tax.illinois.gov or contact their local county collector's
office.

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