Bill Text: IL HB3253 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, on and after July 1, 2026, any bill to amend an existing homestead exemption or to create a new homestead exemption shall include the submission of an impact statement prepared by the sponsor of the bill. Provides that the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be $85,000 for taxable year 2025 and shall be subject to a cost-of-living adjustment in subsequent years. Provides that, for any tax certificates held by a county, the county clerk may create and administer a payment plan during the redemption period. Amends the Senior Citizens Real Estate Tax Deferral Act. Makes changes concerning the maximum household income. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-06 - Filed with the Clerk by Rep. Mary Beth Canty [HB3253 Detail]

Download: Illinois-2025-HB3253-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3253 Introduced , by Rep. Mary Beth Canty SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-163 new
35 ILCS 200/15-172
35 ILCS 200/21-385
320 ILCS 30/2 from Ch. 67 1/2, par. 452
320 ILCS 30/3 from Ch. 67 1/2, par. 453
Amends the Property Tax Code. Provides that, on and after July 1, 2026, any bill to amend an existing homestead exemption or to create a new homestead exemption shall include the submission of an impact statement prepared by the sponsor of the bill. Provides that the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be $85,000 for taxable year 2025 and shall be subject to a cost-of-living adjustment in subsequent years. Provides that, for any tax certificates held by a county, the county clerk may create and administer a payment plan during the redemption period. Amends the Senior Citizens Real Estate Tax Deferral Act. Makes changes concerning the maximum household income. Effective immediately.
LRB104 09206 HLH 19263 b
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 15-172 and 21-385 and by adding Section 15-163 as
follows:
(35 ILCS 200/15-163 new)
Sec. 15-163. Homestead exemption impact statement.
(a) On and after July 1, 2026, any bill to amend an
existing homestead exemption or to create a new homestead
exemption shall include the submission of an impact statement
prepared by the sponsor of the bill, to accompany the bill,
that identifies the following:
(1) the policy purpose, goal, and demographics of who
may be impacted by proposal;
(2) the effect of the homestead exemption on taxing
districts, including a description of how the homestead
exemption could have varying effects across communities,
counties, and townships; and
(3) optional funding sources that could be considered
by taxing districts to replace any identified additional
burdens placed on taxpayers through the adoption of
additional exemptions.

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(b) The impact statement must be provided before the first
legislative vote on a bill to create new or amend homestead
exemptions.
(c) As used in this Section:
"Homestead" means the land and buildings thereon,
including a condominium or a dwelling unit in a multi-dwelling
building that is owned and operated as a cooperative, occupied
by the taxpayer as the taxpayer's principal residence, or
which is temporarily unoccupied by the taxpayer because the
taxpayer is temporarily residing, for not more than one year,
in a licensed facility as defined in Section 1-113 of the
Nursing Home Care Act.
"Homestead exemption" means a property tax exemption that
decreases all or a portion of the equalized assessed value of
homestead property for a designated group of taxpayers. The
term "homestead exemption" is limited to an exemption that is
granted for the purpose of residential property tax relief and
that has one or more of the following goals: (i) lowering the
tax burden on targeted and identified groups; (ii) promoting
progressivity into property tax system; (iii) sheltering
groups at risk by lowering tax burden; or (iv) supporting
rehabilitation and maintenance of existing housing.
(35 ILCS 200/15-172)
Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
Homestead Exemption.

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(a) This Section may be cited as the Low-Income Senior
Citizens Assessment Freeze Homestead Exemption.
(b) As used in this Section:
"Applicant" means an individual who has filed an
application under this Section.
"Base amount" means the base year equalized assessed value
of the residence plus the first year's equalized assessed
value of any added improvements which increased the assessed
value of the residence after the base year.
"Base year" means the taxable year prior to the taxable
year for which the applicant first qualifies and applies for
the exemption provided that in the prior taxable year the
property was improved with a permanent structure that was
occupied as a residence by the applicant who was liable for
paying real property taxes on the property and who was either
(i) an owner of record of the property or had legal or
equitable interest in the property as evidenced by a written
instrument or (ii) had a legal or equitable interest as a
lessee in the parcel of property that was single family
residence. If in any subsequent taxable year for which the
applicant applies and qualifies for the exemption the
equalized assessed value of the residence is less than the
equalized assessed value in the existing base year (provided
that such equalized assessed value is not based on an assessed
value that results from a temporary irregularity in the
property that reduces the assessed value for one or more

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taxable years), then that subsequent taxable year shall become
the base year until a new base year is established under the
terms of this paragraph. For taxable year 1999 only, the Chief
County Assessment Officer shall review (i) all taxable years
for which the applicant applied and qualified for the
exemption and (ii) the existing base year. The assessment
officer shall select as the new base year the year with the
lowest equalized assessed value. An equalized assessed value
that is based on an assessed value that results from a
temporary irregularity in the property that reduces the
assessed value for one or more taxable years shall not be
considered the lowest equalized assessed value. The selected
year shall be the base year for taxable year 1999 and
thereafter until a new base year is established under the
terms of this paragraph.
"Chief County Assessment Officer" means the County
Assessor or Supervisor of Assessments of the county in which
the property is located.
"Consumer Price Index" means the index published by the
Bureau of Labor Statistics of the United States Department of
Labor that measures the average change in prices of goods and
services purchased by all urban consumers, United States city
average, all items, 1982-84 = 100.
"Equalized assessed value" means the assessed value as
equalized by the Illinois Department of Revenue.
"Household" means the applicant, the spouse of the

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applicant, and all persons using the residence of the
applicant as their principal place of residence.
"Household income" means the combined income of the
members of a household for the calendar year preceding the
taxable year.
"Income" has the same meaning as provided in Section 3.07
of the Senior Citizens and Persons with Disabilities Property
Tax Relief Act, except that, beginning in assessment year
2001, "income" does not include veteran's benefits.
"Internal Revenue Code of 1986" means the United States
Internal Revenue Code of 1986 or any successor law or laws
relating to federal income taxes in effect for the year
preceding the taxable year.
"Life care facility that qualifies as a cooperative" means
a facility as defined in Section 2 of the Life Care Facilities
Act.
"Maximum income limitation" means:
(1) $35,000 prior to taxable year 1999;
(2) $40,000 in taxable years 1999 through 2003;
(3) $45,000 in taxable years 2004 through 2005;
(4) $50,000 in taxable years 2006 and 2007;
(5) $55,000 in taxable years 2008 through 2016;
(6) for taxable year 2017, (i) $65,000 for qualified
property located in a county with 3,000,000 or more
inhabitants and (ii) $55,000 for qualified property
located in a county with fewer than 3,000,000 inhabitants;

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and
(7) for taxable years 2018 through 2024 and
thereafter, $65,000 for all qualified property; .
(8) for taxable year 2025, $85,000 for all qualified
property; and
(9) for taxable years 2026 and thereafter, the maximum
income limitation for the immediately preceding taxable
year, multiplied by one plus the lesser of (i) the
percentage increase, if any, in the Consumer Price Index
for All Urban Consumers for the 12 months ending in March
of the immediately preceding calendar year or (ii) 3%; the
maximum income limitation under this item (9) shall be
rounded to the nearest dollar.
By June 1, 2026, and by June 1 of each year thereafter, the
Department of Revenue shall determine the maximum income
limitation for the applicable taxable year and shall post that
amount on its website.
As an alternative income valuation, a homeowner who is
enrolled in any of the following programs may be presumed to
have household income that does not exceed the maximum income
limitation for that tax year as required by this Section: Aid
to the Aged, Blind or Disabled (AABD) Program or the
Supplemental Nutrition Assistance Program (SNAP), both of
which are administered by the Department of Human Services;
the Low Income Home Energy Assistance Program (LIHEAP), which
is administered by the Department of Commerce and Economic

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Opportunity; The Benefit Access program, which is administered
by the Department on Aging; and the Senior Citizens Real
Estate Tax Deferral Program.
A chief county assessment officer may indicate that he or
she has verified an applicant's income eligibility for this
exemption but may not report which program or programs, if
any, enroll the applicant. Release of personal information
submitted pursuant to this Section shall be deemed an
unwarranted invasion of personal privacy under the Freedom of
Information Act.
"Residence" means the principal dwelling place and
appurtenant structures used for residential purposes in this
State occupied on January 1 of the taxable year by a household
and so much of the surrounding land, constituting the parcel
upon which the dwelling place is situated, as is used for
residential purposes. If the Chief County Assessment Officer
has established a specific legal description for a portion of
property constituting the residence, then that portion of
property shall be deemed the residence for the purposes of
this Section.
"Taxable year" means the calendar year during which ad
valorem property taxes payable in the next succeeding year are
levied.
(c) Beginning in taxable year 1994, a low-income senior
citizens assessment freeze homestead exemption is granted for
real property that is improved with a permanent structure that

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is occupied as a residence by an applicant who (i) is 65 years
of age or older during the taxable year, (ii) has a household
income that does not exceed the maximum income limitation,
(iii) is liable for paying real property taxes on the
property, and (iv) is an owner of record of the property or has
a legal or equitable interest in the property as evidenced by a
written instrument. This homestead exemption shall also apply
to a leasehold interest in a parcel of property improved with a
permanent structure that is a single family residence that is
occupied as a residence by a person who (i) is 65 years of age
or older during the taxable year, (ii) has a household income
that does not exceed the maximum income limitation, (iii) has
a legal or equitable ownership interest in the property as
lessee, and (iv) is liable for the payment of real property
taxes on that property.
In counties of 3,000,000 or more inhabitants, the amount
of the exemption for all taxable years is the equalized
assessed value of the residence in the taxable year for which
application is made minus the base amount. In all other
counties, the amount of the exemption is as follows: (i)
through taxable year 2005 and for taxable year 2007 and
thereafter, the amount of this exemption shall be the
equalized assessed value of the residence in the taxable year
for which application is made minus the base amount; and (ii)
for taxable year 2006, the amount of the exemption is as
follows:

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(1) For an applicant who has a household income of
$45,000 or less, the amount of the exemption is the
equalized assessed value of the residence in the taxable
year for which application is made minus the base amount.
(2) For an applicant who has a household income
exceeding $45,000 but not exceeding $46,250, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is
made minus the base amount (ii) multiplied by 0.8.
(3) For an applicant who has a household income
exceeding $46,250 but not exceeding $47,500, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is
made minus the base amount (ii) multiplied by 0.6.
(4) For an applicant who has a household income
exceeding $47,500 but not exceeding $48,750, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is
made minus the base amount (ii) multiplied by 0.4.
(5) For an applicant who has a household income
exceeding $48,750 but not exceeding $50,000, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is
made minus the base amount (ii) multiplied by 0.2.
When the applicant is a surviving spouse of an applicant
for a prior year for the same residence for which an exemption

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under this Section has been granted, the base year and base
amount for that residence are the same as for the applicant for
the prior year.
Each year at the time the assessment books are certified
to the County Clerk, the Board of Review or Board of Appeals
shall give to the County Clerk a list of the assessed values of
improvements on each parcel qualifying for this exemption that
were added after the base year for this parcel and that
increased the assessed value of the property.
In the case of land improved with an apartment building
owned and operated as a cooperative or a building that is a
life care facility that qualifies as a cooperative, the
maximum reduction from the equalized assessed value of the
property is limited to the sum of the reductions calculated
for each unit occupied as a residence by a person or persons
(i) 65 years of age or older, (ii) with a household income that
does not exceed the maximum income limitation, (iii) who is
liable, by contract with the owner or owners of record, for
paying real property taxes on the property, and (iv) who is an
owner of record of a legal or equitable interest in the
cooperative apartment building, other than a leasehold
interest. In the instance of a cooperative where a homestead
exemption has been granted under this Section, the cooperative
association or its management firm shall credit the savings
resulting from that exemption only to the apportioned tax
liability of the owner who qualified for the exemption. Any

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person who willfully refuses to credit that savings to an
owner who qualifies for the exemption is guilty of a Class B
misdemeanor.
When a homestead exemption has been granted under this
Section and an applicant then becomes a resident of a facility
licensed under the Assisted Living and Shared Housing Act, the
Nursing Home Care Act, the Specialized Mental Health
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
the MC/DD Act, the exemption shall be granted in subsequent
years so long as the residence (i) continues to be occupied by
the qualified applicant's spouse or (ii) if remaining
unoccupied, is still owned by the qualified applicant for the
homestead exemption.
Beginning January 1, 1997, when an individual dies who
would have qualified for an exemption under this Section, and
the surviving spouse does not independently qualify for this
exemption because of age, the exemption under this Section
shall be granted to the surviving spouse for the taxable year
preceding and the taxable year of the death, provided that,
except for age, the surviving spouse meets all other
qualifications for the granting of this exemption for those
years.
When married persons maintain separate residences, the
exemption provided for in this Section may be claimed by only
one of such persons and for only one residence.
For taxable year 1994 only, in counties having less than

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3,000,000 inhabitants, to receive the exemption, a person
shall submit an application by February 15, 1995 to the Chief
County Assessment Officer of the county in which the property
is located. In counties having 3,000,000 or more inhabitants,
for taxable year 1994 and all subsequent taxable years, to
receive the exemption, a person may submit an application to
the Chief County Assessment Officer of the county in which the
property is located during such period as may be specified by
the Chief County Assessment Officer. The Chief County
Assessment Officer in counties of 3,000,000 or more
inhabitants shall annually give notice of the application
period by mail or by publication. In counties having less than
3,000,000 inhabitants, beginning with taxable year 1995 and
thereafter, to receive the exemption, a person shall submit an
application by July 1 of each taxable year to the Chief County
Assessment Officer of the county in which the property is
located. A county may, by ordinance, establish a date for
submission of applications that is different than July 1. The
applicant shall submit with the application an affidavit of
the applicant's total household income, age, marital status
(and if married the name and address of the applicant's
spouse, if known), and principal dwelling place of members of
the household on January 1 of the taxable year. The Department
shall establish, by rule, a method for verifying the accuracy
of affidavits filed by applicants under this Section, and the
Chief County Assessment Officer may conduct audits of any

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taxpayer claiming an exemption under this Section to verify
that the taxpayer is eligible to receive the exemption. Each
application shall contain or be verified by a written
declaration that it is made under the penalties of perjury. A
taxpayer's signing a fraudulent application under this Act is
perjury, as defined in Section 32-2 of the Criminal Code of
2012. The applications shall be clearly marked as applications
for the Low-Income Senior Citizens Assessment Freeze Homestead
Exemption and must contain a notice that any taxpayer who
receives the exemption is subject to an audit by the Chief
County Assessment Officer.
Notwithstanding any other provision to the contrary, in
counties having fewer than 3,000,000 inhabitants, if an
applicant fails to file the application required by this
Section in a timely manner and this failure to file is due to a
mental or physical condition sufficiently severe so as to
render the applicant incapable of filing the application in a
timely manner, the Chief County Assessment Officer may extend
the filing deadline for a period of 30 days after the applicant
regains the capability to file the application, but in no case
may the filing deadline be extended beyond 3 months of the
original filing deadline. In order to receive the extension
provided in this paragraph, the applicant shall provide the
Chief County Assessment Officer with a signed statement from
the applicant's physician, advanced practice registered nurse,
or physician assistant stating the nature and extent of the

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condition, that, in the physician's, advanced practice
registered nurse's, or physician assistant's opinion, the
condition was so severe that it rendered the applicant
incapable of filing the application in a timely manner, and
the date on which the applicant regained the capability to
file the application.
Beginning January 1, 1998, notwithstanding any other
provision to the contrary, in counties having fewer than
3,000,000 inhabitants, if an applicant fails to file the
application required by this Section in a timely manner and
this failure to file is due to a mental or physical condition
sufficiently severe so as to render the applicant incapable of
filing the application in a timely manner, the Chief County
Assessment Officer may extend the filing deadline for a period
of 3 months. In order to receive the extension provided in this
paragraph, the applicant shall provide the Chief County
Assessment Officer with a signed statement from the
applicant's physician, advanced practice registered nurse, or
physician assistant stating the nature and extent of the
condition, and that, in the physician's, advanced practice
registered nurse's, or physician assistant's opinion, the
condition was so severe that it rendered the applicant
incapable of filing the application in a timely manner.
In counties having less than 3,000,000 inhabitants, if an
applicant was denied an exemption in taxable year 1994 and the
denial occurred due to an error on the part of an assessment

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official, or his or her agent or employee, then beginning in
taxable year 1997 the applicant's base year, for purposes of
determining the amount of the exemption, shall be 1993 rather
than 1994. In addition, in taxable year 1997, the applicant's
exemption shall also include an amount equal to (i) the amount
of any exemption denied to the applicant in taxable year 1995
as a result of using 1994, rather than 1993, as the base year,
(ii) the amount of any exemption denied to the applicant in
taxable year 1996 as a result of using 1994, rather than 1993,
as the base year, and (iii) the amount of the exemption
erroneously denied for taxable year 1994.
For purposes of this Section, a person who will be 65 years
of age during the current taxable year shall be eligible to
apply for the homestead exemption during that taxable year.
Application shall be made during the application period in
effect for the county of his or her residence.
The Chief County Assessment Officer may determine the
eligibility of a life care facility that qualifies as a
cooperative to receive the benefits provided by this Section
by use of an affidavit, application, visual inspection,
questionnaire, or other reasonable method in order to insure
that the tax savings resulting from the exemption are credited
by the management firm to the apportioned tax liability of
each qualifying resident. The Chief County Assessment Officer
may request reasonable proof that the management firm has so
credited that exemption.

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Except as provided in this Section, all information
received by the chief county assessment officer or the
Department from applications filed under this Section, or from
any investigation conducted under the provisions of this
Section, shall be confidential, except for official purposes
or pursuant to official procedures for collection of any State
or local tax or enforcement of any civil or criminal penalty or
sanction imposed by this Act or by any statute or ordinance
imposing a State or local tax. Any person who divulges any such
information in any manner, except in accordance with a proper
judicial order, is guilty of a Class A misdemeanor.
Nothing contained in this Section shall prevent the
Director or chief county assessment officer from publishing or
making available reasonable statistics concerning the
operation of the exemption contained in this Section in which
the contents of claims are grouped into aggregates in such a
way that information contained in any individual claim shall
not be disclosed.
Notwithstanding any other provision of law, for taxable
year 2017 and thereafter, in counties of 3,000,000 or more
inhabitants, the amount of the exemption shall be the greater
of (i) the amount of the exemption otherwise calculated under
this Section or (ii) $2,000.
(c-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property

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that was approved for this exemption for the 2019 taxable
year, provided that:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2020 is the same as the owner of record of the property
as of January 1, 2019;
(3) the exemption for the 2019 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the applicant for the 2019 taxable year has not
asked for the exemption to be removed for the 2019 or 2020
taxable years.
Nothing in this subsection shall preclude or impair the
authority of a chief county assessment officer to conduct
audits of any taxpayer claiming an exemption under this
Section to verify that the taxpayer is eligible to receive the
exemption as provided elsewhere in this Section.
(c-10) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2021 taxable year, without application, for any property
that was approved for this exemption for the 2020 taxable
year, if:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act

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related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2021 is the same as the owner of record of the property
as of January 1, 2020;
(3) the exemption for the 2020 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the taxpayer for the 2020 taxable year has not
asked for the exemption to be removed for the 2020 or 2021
taxable years.
Nothing in this subsection shall preclude or impair the
authority of a chief county assessment officer to conduct
audits of any taxpayer claiming an exemption under this
Section to verify that the taxpayer is eligible to receive the
exemption as provided elsewhere in this Section.
(d) Each Chief County Assessment Officer shall annually
publish a notice of availability of the exemption provided
under this Section. The notice shall be published at least 60
days but no more than 75 days prior to the date on which the
application must be submitted to the Chief County Assessment
Officer of the county in which the property is located. The
notice shall appear in a newspaper of general circulation in
the county.
Notwithstanding Sections 6 and 8 of the State Mandates
Act, no reimbursement by the State is required for the
implementation of any mandate created by this Section.

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(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
102-895, eff. 5-23-22.)
(35 ILCS 200/21-385)
Sec. 21-385. Extension of period of redemption.
(a) For any tax certificates held by a county pursuant to
Section 21-90, the redemption period for each tax certificate
shall be extended by operation of law until the date
established by the county as the redemption deadline in a
petition for tax deed filed under Section 22-30. The
redemption deadline established in the petition shall be
identified in the notices provided under Sections 22-10
through 22-25 of this Code. After a redemption deadline is
established in the petition for tax deed, the county may
further extend the redemption deadline by filing with the
county clerk of the county in which the property is located a
written notice to that effect describing the property,
identifying the certificate number, and specifying the
extended period of redemption. Notwithstanding any expiration
of a prior redemption period, all tax certificates forfeited
to the county and held pursuant to Section 21-90 shall remain
enforceable by the county or its assignee, and redemption
shall be extended by operation of law until the date
established by the county as the redemption deadline in a
petition for tax deed filed under Section 22-30.
(b) Within 60 days of the date of assignment, assignees of

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forfeited certificates under Section 21-90 or Section 21-145
of this Code must file with the county clerk of the county in
which the property is located a written notice describing the
property, stating the date of the assignment, identifying the
certificate number and specifying a deadline for redemption
that is not later than 3 years from the date of assignment.
Upon receiving the notice, the county clerk shall stamp the
date of receipt upon the notice. If the notice is submitted as
an electronic record, the county clerk shall acknowledge
receipt of the record and shall provide confirmation in the
same manner to the certificate holder. The confirmation from
the county clerk shall include the date of receipt and shall
serve as proof that the notice was filed with the county clerk.
In no event shall a county clerk permit an assignee of
forfeited certificates under Section 21-90 or Section 21-145
of this Code to extend the period of redemption beyond 3 years
from the date of assignment. If the redemption period expires
and no petition for tax deed has been filed under Section
22-30, the assigned tax certificate shall be forfeited to and
held by the county pursuant to Section 21-90.
(c) Except for the county as trustee pursuant to Section
21-90, the purchaser or his or her assignee of property sold
for nonpayment of general taxes or special assessments may
extend the period of redemption at any time before the
expiration of the original period of redemption, or thereafter
prior to the expiration of any extended period of redemption,

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but only for a period that will expire not later than 3 years
from the date of sale, by filing with the county clerk of the
county in which the property is located a written notice to
that effect describing the property, stating the date of the
sale and specifying the extended period of redemption. Upon
receiving the notice, the county clerk shall stamp the date of
receipt upon the notice. If the notice is submitted as an
electronic record, the county clerk shall acknowledge receipt
of the record and shall provide confirmation in the same
manner to the certificate holder. The confirmation from the
county clerk shall include the date of receipt and shall serve
as proof that the notice was filed with the county clerk. The
county clerk shall not be required to extend the period of
redemption unless the purchaser or his or her assignee obtains
this acknowledgement of delivery. If prior to the expiration
of the period of redemption or extended period of redemption a
petition for tax deed has been filed under Section 22-30, upon
application of the petitioner, the court shall allow the
purchaser or his or her assignee to extend the period of
redemption after expiration of the original period or any
extended period of redemption, provided that any extension
allowed will expire not later than 3 years from the date of
sale. If the period of redemption is extended, the purchaser
or his or her assignee must give the notices provided for in
Section 22-10 at the specified times prior to the expiration
of the extended period of redemption by causing a sheriff (or

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if he or she is disqualified, a coroner) of the county in which
the property, or any part thereof, is located to serve the
notices as provided in Sections 22-15 and 22-20. The notices
may also be served as provided in Sections 22-15 and 22-20 by a
special process server appointed by the court under Section
22-15 and as provided in Sections 22-15 and 22-20.
The changes made to this Section by this amendatory Act of
the 103rd General Assembly apply to matters concerning tax
certificates issued on or after January 1, 2024.
(d) For any tax certificates held by a county, the county
clerk may create and administer a payment plan during the
redemption period. Under the payment plan, the county clerk
may waive interest penalties when payments are made in
accordance with the parameters set forth in the payment plan.
(Source: P.A. 103-555, eff. 1-1-24.)
Section 10. The Senior Citizens Real Estate Tax Deferral
Act is amended by changing Sections 2 and 3 as follows:
(320 ILCS 30/2) (from Ch. 67 1/2, par. 452)
Sec. 2. Definitions. As used in this Act:
(a) "Qualified Taxpayer" means an individual (i) who will
be 65 years of age or older by June 1 of the year for which a
tax deferral is claimed; (ii) who certifies that they have
owned and occupied as their residence such property or other
qualifying property in the State for at least the last 3 years,

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except for any periods during which the taxpayer may have
temporarily resided in a nursing or sheltered care home; and
(iii) whose household income for the year is no greater than
the maximum household income. : (i) $40,000 through tax year
2005; (ii) $50,000 for tax years 2006 through 2011; (iii)
$55,000 for tax years 2012 through 2021; (iv) $65,000 for tax
years 2022 through 2025; and (v) $55,000 for tax year 2026 and
thereafter.
(b) "Tax deferred property" means the property upon which
real estate taxes are deferred under this Act.
(c) "Homestead" means the land and buildings thereon,
including a condominium or a dwelling unit in a multidwelling
building that is owned and operated as a cooperative, occupied
by the taxpayer as his residence or which are temporarily
unoccupied by the taxpayer because such taxpayer is
temporarily residing, for not more than 1 year, in a licensed
facility as defined in Section 1-113 of the Nursing Home Care
Act.
(d) "Real estate taxes" or "taxes" means the taxes on real
property for which the taxpayer would be liable under the
Property Tax Code, including special service area taxes, and
special assessments on benefited real property for which the
taxpayer would be liable to a unit of local government.
(e) "Department" means the Department of Revenue.
(f) "Qualifying property" means a homestead which (a) the
taxpayer or the taxpayer and his spouse own in fee simple or

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are purchasing in fee simple under a recorded instrument of
sale, (b) is not income-producing property, (c) is not subject
to a lien for unpaid real estate taxes when a claim under this
Act is filed, and (d) is not held in trust, other than an
Illinois land trust with the taxpayer identified as the sole
beneficiary, if the taxpayer is filing for the program for the
first time effective as of the January 1, 2011 assessment year
or tax year 2012 and thereafter.
(g) "Equity interest" means the current assessed valuation
of the qualified property times the fraction necessary to
convert that figure to full market value minus any outstanding
debts or liens on that property. In the case of qualifying
property not having a separate assessed valuation, the
appraised value as determined by a qualified real estate
appraiser shall be used instead of the current assessed
valuation.
(h) "Household income" has the meaning ascribed to that
term in the Senior Citizens and Persons with Disabilities
Property Tax Relief Act.
(i) "Collector" means the county collector or, if the
taxes to be deferred are special assessments, an official
designated by a unit of local government to collect special
assessments.
(j) "Maximum household income" means:
(1) $40,000 through tax year 2005;
(2) $50,000 for tax years 2006 through 2011;

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(3) $55,000 for tax years 2012 through 2021;
(4) $65,000 for tax years 2022 through 2024;
(5) $95,000 for tax year 2025; and
(6) for tax year 2026 and thereafter, the maximum
household income for the immediately preceding taxable
year, multiplied by one plus the lesser of (i) the
percentage increase, if any, in the Consumer Price Index
for All Urban Consumers for the 12 months ending in March
of the immediately preceding calendar year or (ii) 3%; the
maximum income limitation under this item (6) shall be
rounded to the nearest dollar.
By June 1, 2026, and by June 1 of each year thereafter, the
Department of Revenue shall determine the maximum household
income for the applicable taxable year and shall post that
amount on its website.
(k) "Consumer Price Index" means the index published by
the Bureau of Labor Statistics of the United States Department
of Labor that measures the average change in prices of goods
and services purchased by all urban consumers, United States
city average, all items, 1982-84 = 100.
(Source: P.A. 102-644, eff. 8-27-21.)
(320 ILCS 30/3) (from Ch. 67 1/2, par. 453)
Sec. 3. A taxpayer may, on or before March 1 of each year,
apply to the county collector of the county where his
qualifying property is located, or to the official designated

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by a unit of local government to collect special assessments
on the qualifying property, as the case may be, for a deferral
of all or a part of real estate taxes payable during that year
for the preceding year in the case of real estate taxes other
than special assessments, or for a deferral of any
installments payable during that year in the case of special
assessments, on all or part of his qualifying property. The
application shall be on a form prescribed by the Department
and furnished by the collector, (a) showing that the applicant
will be 65 years of age or older by June 1 of the year for
which a tax deferral is claimed, (b) describing the property
and verifying that the property is qualifying property as
defined in Section 2, (c) certifying that the taxpayer has
owned and occupied as his residence such property or other
qualifying property in the State for at least the last 3 years
except for any periods during which the taxpayer may have
temporarily resided in a nursing or sheltered care home, and
(d) specifying whether the deferral is for all or a part of the
taxes, and, if for a part, the amount of deferral applied for.
As to qualifying property not having a separate assessed
valuation, the taxpayer shall also file with the county
collector a written appraisal of the property prepared by a
qualified real estate appraiser together with a certificate
signed by the appraiser stating that he has personally
examined the property and setting forth the value of the land
and the value of the buildings thereon occupied by the

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taxpayer as his residence. The county collector may use
eligibility for the Low-Income Senior Citizens Assessment
Freeze Homestead Exemption under Section 15-172 of the
Property Tax Code as qualification for items (a) and (c).
The collector shall grant the tax deferral provided such
deferral does not exceed funds available in the Senior
Citizens Real Estate Deferred Tax Revolving Fund and provided
that the owner or owners of such real property have entered
into a tax deferral and recovery agreement with the collector
on behalf of the county or other unit of local government,
which agreement expressly states:
(1) That the total amount of taxes deferred under this
Act, plus interest, for the year for which a tax deferral is
claimed as well as for those previous years for which taxes are
not delinquent and for which such deferral has been claimed
may not exceed 80% of the taxpayer's equity interest in the
property for which taxes are to be deferred and that, if the
total deferred taxes plus interest equals 80% of the
taxpayer's equity interest in the property, the taxpayer shall
thereafter pay the annual interest due on such deferred taxes
plus interest so that total deferred taxes plus interest will
not exceed such 80% of the taxpayer's equity interest in the
property. Effective as of the January 1, 2011 assessment year
or tax year 2012 and through the 2021 tax year, and beginning
again with the 2026 tax year, the total amount of any such
deferral shall not exceed $5,000 per taxpayer in each tax

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year. For the 2022 tax year and every tax year after through
the 2025 tax year, the total amount of any such deferral shall
not exceed $7,500 per taxpayer in each tax year.
(2) That any real estate taxes deferred under this Act and
any interest accrued thereon are a lien on the real estate and
improvements thereon until paid. If the taxes deferred are for
a tax year prior to 2023, then interest shall accrue at the
rate of 6% per year. If the taxes deferred are for the 2023 tax
year or any tax year thereafter, then interest shall accrue at
the rate of 3% per year. No sale or transfer of such real
property may be legally closed and recorded until the taxes
which would otherwise have been due on the property, plus
accrued interest, have been paid unless the collector
certifies in writing that an arrangement for prompt payment of
the amount due has been made with his office. The same shall
apply if the property is to be made the subject of a contract
of sale.
(3) That upon the death of the taxpayer claiming the
deferral the heirs-at-law, assignees or legatees shall have
first priority to the real property upon which taxes have been
deferred by paying in full the total taxes which would
otherwise have been due, plus interest. However, if such
heir-at-law, assignee, or legatee is a surviving spouse, the
tax deferred status of the property shall be continued during
the life of that surviving spouse if the spouse is 55 years of
age or older within 6 months of the date of death of the

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taxpayer and enters into a tax deferral and recovery agreement
before the time when deferred taxes become due under this
Section. Any additional taxes deferred, plus interest, on the
real property under a tax deferral and recovery agreement
signed by a surviving spouse shall be added to the taxes and
interest which would otherwise have been due, and the payment
of which has been postponed during the life of such surviving
spouse, in determining the 80% equity requirement provided by
this Section.
(4) That if the taxes due, plus interest, are not paid by
the heir-at-law, assignee or legatee or if payment is not
postponed during the life of a surviving spouse, the deferred
taxes and interest shall be recovered from the estate of the
taxpayer within one year of the date of his death. In addition,
deferred real estate taxes and any interest accrued thereon
are due within 90 days after any tax deferred property ceases
to be qualifying property as defined in Section 2.
If payment is not made when required by this Section,
foreclosure proceedings may be instituted under the Property
Tax Code.
(5) That any joint owner has given written prior approval
for such agreement, which written approval shall be made a
part of such agreement.
(6) That a guardian for a person under legal disability
appointed for a taxpayer who otherwise qualifies under this
Act may act for the taxpayer in complying with this Act.

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(7) That a taxpayer or his agent has provided to the
satisfaction of the collector, sufficient evidence that the
qualifying property on which the taxes are to be deferred is
insured against fire or casualty loss for at least the total
amount of taxes which have been deferred.
If the taxes to be deferred are special assessments, the
unit of local government making the assessments shall forward
a copy of the agreement entered into pursuant to this Section
and the bills for such assessments to the county collector of
the county in which the qualifying property is located.
(Source: P.A. 102-644, eff. 8-27-21; 102-895, eff. 5-23-22.)
Section 99. Effective date. This Act takes effect upon
becoming law.