Property Tax Appeal Property Tax Motigation Specialist

Senior Citizens Assessment Freeze Homestead Exemption (SCAFHE)

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What is a Senior Freeze Exemption?

The Senior Freeze Exemption allows qualified senior citizens to apply for a freeze of the equalized assessed value (EAV) of their properties for the year preceding the year in which they first apply and qualify for this exemption. For example, a senior citizen who qualifies and applies for this exemption in taxable year 2017 will have the EAV of the property frozen at the 2016 EAV.

Those who qualify and receive this exemption should be aware that this does not automatically freeze the amount of their tax bill. Only the EAV remains at the fixed amount. The amount of dollars that the taxing districts asks for (levy) may change and thus alter a tax bill.

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Who qualifies for a Senior Freeze Exemption?

To qualify for the taxable year 2017, you must meet all of these requirements:

• Be born prior to or in the year 1952,

• Have a total gross household income of no more than $65,000 for 2016,

• Own the property, or have a legal, equitable or leasehold interest in the property on January 1, 2016 and January 1, 2017,

• Be liable for the payment of 2016 and 2017 property taxes, and

• Use the property as a principal place of residence on January 1, 2016 and January 1, 2017.

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When do I apply for a Senior Freeze Exemption?

Those who are currently receiving the Senior Citizen Exemption will automatically receive an application form for the Senior Freeze Exemption.

You must file each year in order to continue to receive the Senior Freeze Exemption and the requirements must be met each year.

 

For more information: http://www.cookcountyassessor.com/Exemptions/Exemption-Forms.aspx​

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