Sr. Citizen's Real Estate Tax Deferral Program

• The annual filing period for this program is January 1 through March 1. Completed applications must be received by March 1 each year. Please contact the DeKalb County Treasurer’s Office to obtain an application. 

The Senior Citizens Real Estate Deferral Program is governed by State of Illinois Statues and is facilitated by the County Treasurer/Collector.

View our brochure for additional information. DeKalb County Treasurer’s Senior Deferral Brochure

• What is the Senior Citizens Real Estate Deferral Program?

The Deferral Program provides tax relief for qualified seniors by allowing them to defer all or part of their property tax and special assessment payments on their principal residence.

The deferral is similar to a loan against the property’s market value. The amounts are “borrowed” from the State of Illinois. A 3% simple interest rate is charged on the deferred amounts and a lien is filed on the property. (Taxes deferred calendar year 2023 and prior have a 6% simple interest rate.)

• What Qualifications must be met to participate in the program? 

To participate, all of the following qualifications must be met each year:

• • • • The taxpayer must be 65 years old by June 1 of the year that the application for deferral is being filed.
      • Have a total annual household income of no more than $75,000.00.
        • $77,000 in the 2026 tax year, and
        • $79,000 in the 2027 tax year (and thereafter).
      • Have lived in the property or other qualifying property for at least the last three (3) years.
      • Own the property, or share joint ownership with a spouse, or be the sole beneficiaries of an Illinois land trust.
      • Have no delinquent property taxes or special assessments on the property.
      • Have adequate homeowners insurance against fire or casualty loss.
      • Have written approval from the spouse, if filing jointly, or trustee if the property is held in a qualifying Illinois Land Trust, to participate in the program.

• How much may be deferred? 

Annually, up to $7,500 may be deferred for the tax year.  The taxpayer is responsible for paying taxes due over the deferred amount. The maximum amount that can be deferred, including interest and lien fees, is 80% of the taxpayer’s equity interest in the property.

• I need to pay off deferred taxes, who do I Contact?

Contact the DeKalb County Treasurer’s Office,  treasurer@dekalbcounty.org or by phone at 815-895-7112, to request a payoff amount.  Payoff checks should be made payable to DeKalb County Treasurer 110 E. Sycamore St., Sycamore, IL 60178.

• Need additional assistance?

Contact the DeKalb County Treasurer’s Office via email treasurer@dekalbcounty.org or by phone 815-895-7112, if you have any questions regarding the deferral program, request an application, or need help completing an application form.