A new law backed by State Representative Norine Hammond provides expanded property tax relief for Illinois seniors.

Senate Bill 642 (P.A. 104-452) increases the maximum income limitation for the Senior Freeze Homestead Exemption from $65,000 to $75,000 for 2026, increasing to $77,000 in 2027, and $79,000 for 2028 and thereafter.

Representative Hammond is encouraging eligible senior homeowners to apply for the Senior Citizens Real Estate Tax Deferral Program that was expanded as part of the new law.

"I am encouraging all seniors to take advantage of the expanded senior property tax exemption that we passed during Veto Session," said Rep. Hammond. "Now, more seniors will be eligible for property tax relief, something that I have been adamant about providing. All Illinoisans are concerned about affordability, especially seniors who are being taxed out of their homes, and I'm pleased that expanded property tax relief for our seniors is being implemented."

To qualify for the expanded property tax deferral, senior homeowners must:

• 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
• Maintain adequate fire or casualty insurance

Eligible senior homeowners may defer up to $7,500 per year, including interest or fees included in property tax bills, or as much as 80% of the equity in their home, whichever is the lesser amount.

Seniors must apply for the taxable year 2026 by March 1, 2026. For more information, visit tax.illinois.gov.