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Departments: Assessment Office

Exemptions

Homestead Exemptions Available to DeKalb County Residents

Homestead exemptions are annual reductions of assessed value on property that is occupied as a primary residence. You must own or have a legal interest in the property to qualify for homestead exemptions. Listed below are the available exemptions.

All of these exemptions may be filed anytime during the assessment year as applicable.

  • Owner Occupied General Homestead Exemption: Is an exemption of up to $6,000 off the equalized assessed value of property. To qualify, person must own and occupy, or have a legal interest in and occupy, as their primary residence January 1 of any given year. This is a one-time application and does not need to be renewed annually. For new construction property the exemption may be pro-rated if not receiving elsewhere.
  • Senior Citizen Homestead Exemption: Is an exemption available to all senior citizens, (65 years of age and older) that own and occupy, or have a legal interest in and occupy, as their primary residence. This exemption is $5,000 off the equalized assessed value of property. Person may file for this exemption anytime during the year they turn 65. This is a one-time application and does not need to be renewed annually. This exemption may be pro-rated from the date of occupancy if not receiving elsewhere.
  • Senior Citizen Assessment Freeze Homestead Exemption: Allows qualified senior citizens to freeze the equalized assessed value of their property for tax purposes. Property taxes will be calculated against the frozen value each qualifying year for the exemption. The frozen value is established at the time of initial application. To qualify, you must be 65 years of age or older, have owned and lived in your home for at least the prior two January first’s, and have a total household income of $65,000 or less. This income includes all taxable Federal income, plus total Social Security (as shown on Form SSA-1099) earned the year prior to application by ALL individuals living in the household. Beginning 2023, if the homeowner is enrolled in any of the following programs, may be presumed to have household income that does not exceed the maximum income limitation, to which, proof of program is required: Aid to the Aged, Blind or Disabled Program (AABD), the Supplemental Nutrition Assistance Program (SNAP), the Low-Income Home Energy Assistance Program (LIHEAP) or the Benefit Access Program. After the initial application is filed, a renewal application will be mailed and MUST be renewed annually. Senior citizens filing for this exemption are required to bring in their documentation of earnings for verification with their renewal application annually. There is no repayment of saved dollars when the exemption expires.
  • Homestead Exemption for Persons’ with Disability: Is an exemption of $2,000 off the equalized assessed value of property. Person must own and occupy property as their primary residence January 1 of the current assessment year, and have a qualified disability. Contact our office for required documentation to apply. This exemption MUST be renewed annually.
  • Standard Homestead Exemption for Veterans with Disabilities: Is an exemption that provides an annual reduction in the equalized assessed value (EAV) of a primary residence occupied by a veteran with a service-connected disability, or the veterans qualifying un-remarried, surviving spouse. To qualify, veteran must be an Illinois resident who served as a member of the U.S. Armed forces on active duty or state active duty, Illinois National Guard, or U.S. Reserve Forces, with honorable discharge, own and occupy the property as the primary residence during all or a portion of the assessment year or lease and occupy a single-family residence during all or a portion of the assessment year, in which applying, and be liable for the payment of the property taxes to the county, and have at least a 30% combined-disability rating given by the United States Veterans’ Affairs office. Exemption amount received per service-connected disability rating: 30% – 49% is $2,500; 50% – 69% is $5,000; 70% and above is tax exempt. Contact our office for required documentation to apply. REQUIRES ANNUAL RENEWAL.
  • Returning Veterans’ Homestead Exemption: Is an exemption of $5,000 off the equalized assessed value of property for two consecutive assessment years, being year returned and following year from active duty in an armed conflict involving the armed forces of the United States. Person must own and occupy property as primary residence January 1 of year returned, or have purchased the property in year returned, applying exemption to following year only. Contact our office for required documentation to apply.
  • Home Improvement Exemption: Is available for an added improvement (i.e. new garage, deck, central air, room addition, etc.), not general home maintenance, to an owner-occupied property for up to $25,000 off the increased assessed value for up to four years. This exemption is automatically granted upon certification by the township assessor as to the assessed value and kind of improvement. Contact your Township Assessor to see if you qualify. No application is necessary.
  • Natural Disaster Homestead Exemption – A homestead exemption shall be granted by the Chief County Assessment Officer for homestead properties containing a residential structure that has been rebuilt following a natural disaster occurring in the taxable year 2012 or any taxable year thereafter.
  • Leasehold Homestead Exemption – Is an exemption of up to $6000 off of the equalized assessed value of a property where a person(s) holds a legal Leasehold interest and occupancy.

Exemption forms can be submitted by mail, email or in person at the DeKalb County Chief County Assessment Office 110 E. Sycamore St., Sycamore, IL 60178 or emailCCAO@dekalbcounty.org

Effect of Exemptions on a Tax Bill

 

 

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