Illinois HB 1099: PROP TAX-HOMESTEAD EXEMPTION

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB1099

Introduced 1/9/2025, by Rep. Jed Davis 

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-172

 Amends the Property Tax Code. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year and that the term "household income" does not include the income of an exempt family member if the exempt family member used the residence as his or her principal place of residence for less than 12 months during the calendar year preceding the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Effective immediately.

LRB104 04199 HLH 14223 b

A BILL FOR

HB1099LRB104 04199 HLH 14223 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 

5Section 15-172 as follows:

6 (35 ILCS 200/15-172)

7 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze 

8Homestead Exemption. 

9 (a) This Section may be cited as the Low-Income Senior 

10Citizens Assessment Freeze Homestead Exemption.

11 (b) As used in this Section:

12 "Applicant" means an individual who has filed an 

13application under this Section.

14 "Base amount" means the base year equalized assessed value 

15of the residence plus the first year's equalized assessed 

16value of any added improvements which increased the assessed 

17value of