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Illinois property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

35 ILCS 200/21-15: monthly interest is 1.5% in counties below 3 million population; in counties of 3 million or more, 0.75% for tax years 2023 onward.

Official source. Statutory. Verified .

Appeal process

After county Board of Review, appeal to the State Property Tax Appeal Board or file a tax-objection complaint in circuit court.

Official source. Verified .

Who may represent homeowners

Before PTAB, an individual may self-represent or hire an attorney; nonlawyer tax representatives and consultants cannot appear in a representative capacity.

Official source. Verified .

General Homestead Exemption (GHE)

Principal-dwelling owner occupants, including qualifying legal/equitable/leasehold interests liable for property taxes.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Homestead Exemption for Persons with Disabilities

Primary residence occupied by a disabled person liable for taxes who has a recorded ownership or qualifying written legal/equitable interest.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Senior Citizens Homestead Exemption

Resident aged 65+, liable for the real-estate tax, with qualifying ownership or legal/equitable interest; qualifying single-family land leases are included.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Low-income Senior Citizens Assessment Freeze Homestead Exemption

Age 65+; household income at most $75,000 for tax year 2026, $77,000 for 2027, $79,000 for 2028 onward; other qualifications apply.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Standard Homestead Exemption for Veterans with Disabilities

Qualified disabled veteran occupying an owned or leased single-family primary residence and liable for its property tax; excludes commercial-use portions. Disability-rating conditions determine the exemption amount.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Illinois?

After county Board of Review, appeal to the State Property Tax Appeal Board or file a tax-objection complaint in circuit court.

Who may represent a homeowner in a Illinois property tax appeal?

Before PTAB, an individual may self-represent or hire an attorney; nonlawyer tax representatives and consultants cannot appear in a representative capacity.

Sources

www.ilga.gov
For property located in a county with fewer than 3,000,000 inhabitants, the unpaid taxes shall bear interest at the rate of 1 1/2% per month or portion thereof. For property located in a county with 3,000,000 or more inhabitants, the unpaid taxes shall bear interest at the rate of (i) 1.5% per month, or portion thereof, if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any tax year thereafter.

Verified October 24, 2026

tax.illinois.gov
If you do not agree with the county board of review's decision, you can appeal the decision (in writing) to the State Property Tax Appeal Board or file a tax objection complaint in circuit court.

Verified October 24, 2026

www.ptab.illinois.gov
An individual taxpayer may represent himself or hire an attorney. PTAB rules prohibit accountants, tax representatives, real estate consultants and others not qualified to practice law from appearing at hearings before the PTAB in a representative capacity.

Verified October 24, 2026

tax.illinois.gov
General Homestead Exemption (GHE)

Verified October 24, 2026

tax.illinois.gov
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.

Verified October 24, 2026

tax.illinois.gov
Homestead Exemption for Persons with Disabilities

Verified October 24, 2026

tax.illinois.gov
This exemption is an annual $2,000 reduction in the EAV of the primary residence that is occupied by a person with a disability who is liable for the payment of property taxes. The person with a disability must be an owner of record of the property or have a legal or equitable interest in the property as evidenced by a written instrument.

Verified October 24, 2026

tax.illinois.gov
Senior Citizens Homestead Exemption

Verified October 24, 2026

tax.illinois.gov
This annual exemption is available for property that is occupied as a residence by a person 65 years of age or older who is liable for paying real estate taxes on the property and is an owner of record of the property or has a legal or equitable interest therein as evidenced by a written instrument, except for a leasehold interest, other than a leasehold interest of land on which a single family residence is located, which is occupied as a residence by a person 65 years or older who has an ownership interest therein, legal, equitable or as a lessee, and on which he or she is liable for the payment of property taxes.

Verified October 24, 2026

tax.illinois.gov
Low-income Senior Citizens Assessment Freeze Homestead Exemption (SCAFHE)

Verified October 24, 2026

tax.illinois.gov
A person qualifies for this exemption if the person is at least 65 years old; has a total household income of: $75,000 or less for taxable year 2026 (payable in 2027), $77,000 or less for taxable year 2027 (payable in 2028), $79,000 or less for taxable year 2028 (payable in 2029) and after; and meets certain other qualifications.

Verified October 24, 2026

tax.illinois.gov
Standard Homestead Exemption for Veterans with Disabilities

Verified October 24, 2026

tax.illinois.gov
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 as his or her primary residence and be liable for payment of property taxes. The portion used for commercial purposes is excluded from this exemption. The amount of the exemption depends on the percentage of the service-connected disability as certified by the United States Department of Veterans' Affairs.

Verified October 24, 2026