Illinois Disabled Person's Homestead Property Tax Exemption
The Disabled Person's Property Tax Exemption is available to disabled people who reside in Illinois and meet certain other requirements as outlined below.
Qualifying for the Disabled Home Owner's Exemption
For the purposes of this exemption the State of Illinois defines a disabled person as someone who is unable to engage in any substantial and gainful activity due to a physical or mental condition which is expected to result in death or last for at least a continuous 12 months. There are three ways of establishing disability:
- A person receives Social Security for a disability.
- A person has received a Illinois Disabled Person's Identification Card stating they have a Class 2 disability
- A person has seen a doctor, designated by the State, and the doctor has determined, using the same standards as used by Social Security, that the person is disabled.
In addition, the person must also meet the following conditions in relation to the home:
- The person must occupy the home as a principal residence.
- The person must be liable for paying the property taxes.
- The person must be the owner of record or have a legal or equitable interest in the property as evidenced by a written instrument.
In the case of a leasehold interest, the residence must be a single family home. For cooperative apartments, leasehold interests are specifically excluded, and the occupant must be obligated by contract to pay the property taxes.
Disabled Person's Exemption: Additional Considerations
Application Periods for the exemption
The person qualifies for the exemption in the taxable year they become disabled. Contact your township or county assessor's office for the specific application periods in your area.
Request for Duplicate Notice of Delinquency
Outside of Cook County the person granted the exemption can request that another person receive a duplicate of any notice of delinquency in the payment of real estate property taxes. There is a 5 dollar administrative fee payable at the time of the request. The person requesting the duplicate notice can rescind the request at any time
Continuation of Exemption If the Owner is Placed in a Nursing Home
The exemption continues if the owner is placed in a nursing home as long as the person owns the home and the home remains vacant or is occupied by a their spouse.
The Disabled Person's Homestead Exemption and Other Property Tax Exemptions
A person can not take this exemption in addition to either the Disabled Veterans Exemption or the Standard Disabled Veterans Exemption. The exemption can be taken in addition to other real estate property tax exemptions such as the General Homestead Exemption or one of the Alternatives in Cook County.
The Actual Cash Value of the Exemption
The reduction in assessed value provided by the exemption is 2000 dollars.
Example Calculations of the Disabled Person's Homestead Property Tax Exemption
Below is an example of how to calculate an estimate of the actual cash savings the Disabled Person's Homestead Property Tax Exemption provides.
Example One: Basic Calculation of the Exemption
You are eligible for the 2000 Dollar exemption and the tax rate where your home is located is 7.2 percent
2000 x 7.2% =144
144 Dollars is the actual cash savings in real estate property taxes that the exemption provides to you.
The full text of the section of the Illinois Property Tax Code that addresses this exemption can be found here:
The Illinois Disabled Person's Homestead Property Tax Exemption