Chicago Senior Property Tax Exemptions 2026–27: Cook County's Senior Exemption, Senior Freeze and How to Claim Missed Savings
Updated: 1 day ago
Property taxes are one of the few housing costs that keep climbing after the mortgage is paid off. For Chicago homeowners 65 and older on fixed incomes, that can make staying in a longtime home harder each year. Cook County offers several exemptions that lower the taxable value of a senior's home. Two matter most: the Senior Exemption, which most older homeowners qualify for, and the Low-Income Senior Freeze Exemption, which can keep a home's taxable value from rising.
Both are run by the Cook County Assessor's Office. This guide explains who qualifies for the current filing year, what each exemption actually does to your bill, which one renews automatically (only one does), and how to get money back if you missed out in past years.
Last reviewed: October 2026. Read how we verify guides in our Editorial Standards.
The Assessor's current pages cover tax year 2025, which is billed in 2026. Figures for the next tax year may change.
Cook County senior tax relief at a glance
Senior Exemption: for homeowners born in 1960 or earlier who live in the home. It cuts the home's equalized assessed value (EAV) by $8,000 and renews automatically.
Senior Freeze: for seniors with total household income of $65,000 or less (2024 income for tax year 2025). It freezes your home's EAV. You must reapply every year.
You can usually stack them with the Homeowner Exemption, which takes $10,000 off EAV.
Missed a year? A Certificate of Error can get you a refund for eligible past years.
Help: Cook County Assessor's Office, (312) 443-7550.
First, a Quick Word on EAV
Cook County exemptions don't take a fixed dollar amount off your tax bill. They reduce your home's equalized assessed value, the partial value that tax rates are applied to. The Assessor's Office stresses that the exemption amount isn't the amount your bill goes down.
Here's how the Assessor's own example works for tax year 2024:
Step | Example amount |
Estimated fair market value | $100,000 |
Times 10% residential assessment level | $10,000 assessed value |
Times state equalizer of 2.9237 | $29,237 EAV |
Minus Senior Exemption | $8,000 |
Adjusted EAV | $21,237 |
Times example tax rate of 8% | about $1,699 estimated bill |
In that example, the $8,000 Senior Exemption saves about $640 (that's $8,000 times the 8% example rate). Your real savings depend on your local tax rate, which the Assessor doesn't set.
The Senior Exemption
Who qualifies
For the current tax year shown on the Assessor's site (2025), you must:
be born in 1960 or earlier, meaning 65 or older;
own the property, or have a lease or contract that makes you responsible for the real estate taxes; and
live in the property as your principal residence in 2025.
If you moved, or plan to, you may be eligible for a prorated Senior Exemption based on how long you lived there. That requires a paper application with proof of age and residency.
What it's worth
The Senior Exemption reduces your home's EAV by $8,000 each year. It's on top of the Homeowner Exemption, which the Assessor says reduces EAV by $10,000 for owner-occupants.
Renewal
Once the Assessor's Office applies the Senior Exemption, it renews automatically every year. You don't need to refile unless something changes, such as moving.
Documents you'll need
The Assessor asks for proof of age, identity and occupancy. A photo ID showing the property address usually covers this. If your ID shows a different address, you'll need one document from the Assessor's "List B," one from "List C" and an Occupancy Affidavit.
If you're listed on the deed recorded with the Cook County Clerk, staff can verify that for you. If you aren't on the recorded deed, you'll need a document showing you're responsible for the taxes, such as an unrecorded deed or a contract for deed.
The Low-Income Senior Freeze Exemption
Who qualifies
For tax year 2025, the Assessor says you must:
be born in 1960 or earlier;
have a total adjusted gross household income of $65,000 or less for 2024; and
own the property, or have a legal, equitable or leasehold interest in it, on both January 1, 2024, and January 1, 2025, and live there as your principal residence.
"Household" income means income for everyone in the household. The online application walks you through what counts, and the Assessor publishes step-by-step income instructions.
Shortcut for some applicants. If you were enrolled in 2024 in any of these programs, you can show proof of enrollment and skip the income section:
Aid to the Aged, Blind or Disabled (AABD);
Supplemental Nutrition Assistance Program (SNAP);
Low Income Home Energy Assistance Program (LIHEAP);
the Benefit Access Program; or
the Senior Citizens Real Estate Tax Deferral Program.
What the freeze does, and doesn't do
The Senior Freeze locks your home's EAV at a fixed amount. That protects you from rising assessments.
It does not freeze your tax bill. As the Assessor explains, your bill depends on both EAV and the tax rate, and rates are recalculated every year. If rates go up, your bill can still go up.
You must reapply every year
Unlike the Senior Exemption, the Senior Freeze does not renew automatically. The Assessor says seniors must apply every year during the normal filing period in spring. Returning applicants get a quicker renewal filing to update their information.
If a homeowner dies
According to the Assessor, a spouse or child may still be able to get the exemption for the year if the owner was alive and living in the home as their principal residence on January 1 of that tax year. The Assessor's FAQ explains how to sign the application and what paperwork, such as letters of office or power of attorney documents, may be needed.
Which One Fits You?
Question | Senior Exemption | Senior Freeze |
Age | Born 1960 or earlier | Born 1960 or earlier |
Income limit | None | $65,000 household (2024 income) |
What it does | Cuts EAV by $8,000 | Freezes EAV |
Renews automatically? | Yes | No, apply every year |
Many seniors qualify for both. Because the Senior Exemption has no income test, it's worth confirming you have it even if your income is too high for the freeze.
Missed It? Use a Certificate of Error
The Assessor's normal filing period for tax year 2025 has ended. Applications filed now are processed as Certificates of Error, which let homeowners claim missing exemptions.
The Assessor also accepts Certificates of Error for past tax years 2024, 2023, 2022 and 2021 if you were eligible but the exemption wasn't applied to your bill. That can lead to a refund. The Assessor notes processing for past years is taking longer than usual. You'll get an email with the result, and you can check status under "My Filings" in your online account.
How to check: look at your tax bill's exemptions section, or use the Assessor's website to check your recent savings for a tax year.
Common Mistakes to Avoid
Assuming the freeze carried over. The Senior Exemption renews on its own, but the Senior Freeze doesn't. If you got the freeze last year and didn't reapply, it may be missing from your next bill.
Reading the exemption as a bill credit. An $8,000 Senior Exemption doesn't mean $8,000 off your bill. It reduces your home's taxable value, and your savings depend on your tax rate.
Counting only your own income. The freeze uses total household income, so include income from others in the household. The application explains what counts.
Waiting after a move. If you moved during the year, ask about a prorated Senior Exemption instead of skipping it.
Giving up on past years. If you qualified in 2021 through 2024 and the exemption wasn't on your bill, a Certificate of Error may still get you a refund.
Missing the spring window. The Assessor says the freeze must be filed every year during the normal filing period in spring. Watch for the next filing period on the Assessor's website.
Other Cook County Exemptions to Know
Homeowner Exemption: cuts EAV by $10,000 for owner-occupants and renews automatically. The Assessor says it saves an average of about $950 a year.
Persons with Disabilities Exemption: an annual $2,000 EAV reduction for homeowners with disabilities.
Longtime Homeowner Exemption: an expanded exemption with strict income and assessment-increase rules, including household income of $100,000 or less. The Assessor says only about 2% of Cook County homeowners qualify.
Veterans exemptions: the Assessor also lists exemptions for returning veterans and veterans with disabilities.
Property Tax Deferral
The Assessor's Office points seniors to the Senior Citizen Real Estate Tax Deferral Program, offered through the Cook County Treasurer's Office. For details, call the Treasurer at (312) 443-5100. We weren't able to confirm the program's current terms from the Treasurer's website, so ask about eligibility, interest and repayment before you enroll.
How to Apply
Online: through the Cook County Assessor's website, where you can start an application and track it.
By mail: download the paper form and mail it to 118 North Clark St., Room 320, Chicago, IL 60602.
By phone: (312) 443-7550 for questions.
Forms are available in English, Spanish, Polish and Chinese.
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