Illinois HB 2452: PROP TX-SENIOR HOMESTEAD

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB2452

Introduced 2/4/2025, by Rep. Amy Elik 

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-170

35 ILCS 200/15-172

 Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.

LRB104 03125 HLH 13146 b

A BILL FOR

HB2452LRB104 03125 HLH 13146 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Property Tax Code is amended by changing 

5Sections 15-170 and 15-172 as follows:

6 (35 ILCS 200/15-170)

7 (Text of Section before amendment by P.A. 103-592)

8 Sec. 15-170. Senior citizens homestead exemption. 

9 (a) An annual homestead exemption limited, except as 

10described here with relation to cooperatives or life care 

11facilities, to a maximum reduction set forth below from the 

12property's value, as equalized or assessed by the Department, 

13is granted for property that is occupied as a residence by a 

14person 65 years of age or older who is liable for paying real 

15estate taxes on the property and is an owner of record of the 

16property or has a legal or equitable interest therein as 

17evidenced by a written instrument, except for a leasehold 

18interest, other than a leasehold interest of land on which a 

19singl