Contact our office for the following exemption forms

Returning Veterans’. Homestead Exemption (35 ILCS 200/15-167)

This exemption provides a $5,000 reduction in the EAV of a veteran's principal residence upon returning from active duty in an armed conflict involving the armed forces of the United States. The exemption is for two consecutive tax years, the tax year that the veteran returns from active duty in an armed conflict involving the armed forces of the United States and the following year. The veteran must own and occupy the property as his or her principal residence on January 1 of each assessment year. A veteran who acquires a principal residence after January 1 of the year he or she returns home is eligible for the RVHE on the principal residence owned and occupied on January 1 of the following tax year.

A veteran is eligible to receive the exemption for another tax year in which the veteran returns from active duty. Applicants must file a Form PTAX-341, Application for Returning Veterans' Homestead Exemption, with the Chief County Assessment Office.

Disabled Persons’ Homestead Exemption (35 ILCS 200/15-168)

This exemption is an annual $2,000 reduction in the EAV of the primary residence that is owned and occupied by a person with a disability who is liable for the payment of property taxes.

The initial Form PTAX-343, Application for the Homestead Exemption for Persons with Disabilities, along with the required proof of disability, must be filed with the Chief County Assessment Office. The exemption must be renewed each year by filing Form PTAX-343-R, Annual Verification of Eligibility for the Homestead Exemption for Persons with Disabilities, with the Chief County Assessment Office. The property cannot receive this exemption in the same year it is receiving the Veterans with Disabilities Exemption for Specially-Adapted Housing or the Standard Homestead Exemption for Veterans with Disabilities.

Disabled Veterans’ Standard Homestead Exemption(35 ILCS 200/15-169)

Beginning in tax year 2007 and after, this exemption is an annual reduction in equalized assessed value on the primary residence occupied by a qualified veteran with a disability. This veteran with a disability must own or lease a single family residence and be liable for payment of property taxes. The property's total EAV must be less than $250,000 after subtracting any portion used for commercial purposes. The amount of the exemption depends on the percentage of the service-connected disability as certified by the United States Department of Veterans' Affairs. A qualified veteran with a service-connected disability of at least 30% but less than 50% will receive a $2,500 reduction in EAV; if the veteran has a service-connected disability of 50% but less than 70%, the annual exemption is $5,000; and if the veteran has a service-connected disability of 70% or more, the residential property is exempt from taxation.

Note: An un-remarried surviving spouse of a veteran who was disabled and is now deceased can continue to receive this exemption on his or her spouse's primary residence, or transfer this exemption to another primary residence after the original primary residence of a veteran with a disability is sold, provided this exemption had previously been granted to the veteran with a disability.

The surviving spouse must occupy and hold legal or beneficial title to the primary residence during the assessment year and submit a Form PTAX-342, Application for the Standard Homestead Exemption for Veterans with Disabilities, available from your local assessment office, to transfer this exemption to themselves.

Beginning in tax year 2015 (property taxes payable in 2016), an un-remarried surviving spouse of a veteran killed in the line of duty will be eligible for a 100% reduction in the EAV on his/her primary residence, even if the veteran did not previously qualify for or obtain the SHEVD.

Beginning in tax year 2023 (property taxes payable in 2024), an un-remarried surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the U.S. Department of Veterans Affairs as a recipient of dependency and indemnity compensation under federal law, may also qualify even if the veteran did not previously qualify or obtain the SHEVD.

For a single tax year, the property cannot receive this exemption and the Veterans with Disabilities Exemption for Specially Adapted Housing or the Homestead Exemption for Persons with Disabilities.

For more information contact the Chief County Assessment Office at 217-742-5751.

Disabled Veterans’ Homestead Exemption (35 ILCS 200/15-165)

This exemption may be up to $100,000 reduction on the assessed value for certain types of housing owned and used exclusively by a veteran with a disability in which federal funds have been used for the purchase or construction of specially adapted housing. The exemption is valid for as long as the veteran, the spouse, or the unmarried surviving spouse resides on the property. Federal and state financial assistance is provided for service-connected veterans with disabilities for the purpose of acquiring or remodeling suitable dwelling units with special fixtures or moveable facilities made necessary by the veteran's permanent and total service-connected disabilities as determined by the U.S. Department of Veterans' Affairs.

Beginning with the 2015 tax year, the exemption also applies to housing that is specifically constructed or adapted to suit a qualifying veteran's disability if the housing or adaptations are donated by a charitable organization, and the veteran has been approved to receive funds or the purchase or construction of Specially Adapted Housing through the U.S. Department of Veterans Affairs. This exemption is also available on a mobile home owned and used exclusively by a veteran with a disability or his or her spouse.

For a single tax year, the property cannot receive this exemption and the Homestead Exemption for Persons with Disabilities or Standard Homestead Exemption for Veterans with Disabilities. For further information, please contact your local Veteran Service Officer.

Homestead Improvement Exemption (35 ILCS 200/15-180)

This exemption is limited to the fair cash value, up to an annual maximum of $75,000 (or $25,000 in assessed value, which is 33 1/3 percent of fair cash value), that was added to homestead property by any new improvement (e.g., remodeling, adding a new room) or rebuilding after a catastrophic event, and continues for four years from the date the improvement or rebuilding is completed and occupied. The exemption continues for four years from the date the improvement is completed and occupied. The Homestead Improvement Exemption may be granted automatically or a Form PTAX-323, Application for Homestead Improvement Exemption may be required by the Chief County Assessment Office.

General Homestead Exemption (35· ILCS 200/15-175)

This annual exemption is available for residential property that is occupied by its owner or owners as his or their principal dwelling place, or that is a leasehold interest on which a single family residence is situated, which is occupied as a residence by a person who has an ownership interest therein, legal or equitable or as a lessee, and on which the person is liable for the payment of property taxes. (35 ILCS 200/15-175) The amount of exemption is the increase in the current year's equalized assessed value (EAV), above the 1977 EAV, up to a maximum of $10,000 in Cook County, $8,000 in counties contiguous to Cook County, and $6,000 in all other counties.

UPDATED SENIOR FREEZE EXEMPTION INFORMATION - New State Law makes Changes to Senior Freeze Eligibility

Senior Citizens Homestead Exemption (35 ILCS 200/15-170)   

On December 12, 2025, the Governor signed Senate Bill 642 into law, creating Public Act 104-0452, which increases the “maximum income limitation” for the Senior Citizen Assessment Freeze Homestead Exemption (the “SCAFHE”). The change begins with the 2026 (payable 2027) year:

After the 2028 year, the maximum income limitation will remain at $79,000 unless it is changed by the General Assembly.

Whose income is included in Maximum Household Income?

By state law, Household Income means the combined income of the members of a household for the calendar year preceding the taxable year.

State law further defines a Household to include:

• The applicant; and
• The spouse of the applicant (even if the spouse resides elsewhere); and
• All other persons using the residence of the applicant as their principal place of residence as of January 1 of the year for which the SCAFHE is sought.  

How is “Income” defined?

By state law, 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 it does not include veteran's benefits.  The amounts that must be reported for each member of the household include:

• Adjusted gross income, properly reportable for federal income tax purposes; plus
• An amount equal to all amounts paid or accrued as interest or dividends during the taxable year;
• An amount equal to the amount of tax imposed by the Illinois Income Tax Act paid for the taxable year;
• An amount equal to all amounts received during the taxable year as an annuity under an annuity, endowment or life insurance contract or under any other contract or agreement;
• An amount equal to the amount of benefits paid under the Federal Social Security Act during the taxable year;
• An amount equal to the amount of benefits paid under the Railroad Retirement Act during the taxable year;
• An amount equal to the total amount of cash public assistance payments received from any governmental agency during the taxable year other than benefits received pursuant to this Act;
• An amount equal to any net operating loss carryover deduction or capital loss carryover deduction during the taxable year; and
• An amount equal to any benefits received under the Workers’ Compensation Act or the Workers' Occupational Diseases Act during the taxable year.

When will the application forms with these changes be available?

Senior Freeze application forms for the 2026 (payable 2027) year will be mailed to all taxpayers who received the Senior Citizen Homestead Exemption at the end of January 2026.  

When will the applications be due back to the Assessment Office?

Senior Freeze application forms for the 2026 (payable 2027) year are due back in the Scott County Assessment Office by June 8, 2026.

What if I have further questions or need assistance?

For questions or further assistance, please contact the Scott County Assessors office at 217-742-5751 or email assessor@scottcoil.gov

What proof of income is required to qualify for the SCAFHE?

In order to qualify for the exemption you must provide a copy of your Federal Income Tax return and all Schedules required.