This past Friday, Governor Pritzker signed into law SB 1975 (now Public Act 102-0895). There has been a lot of press coverage about this new public act that seeks to provide property tax relief. Since its signing, many questions are coming into assessment offices around the state. To assist you in handling inquires, we have prepared the following overview.

Included within Public Act 102-895 are changes to some homestead exemptions amounts. These changes only apply to certain homestead exemptions and only impact residents of the Collar Counties (Lake, McHenry, Kane, DuPage, and Will). The changes are noted in the chart below:

In addition to the changes above, it should be noted Public Act 102-0895 also includes an end to annual reapplications for SHEVD for veterans with a combined service-connected disability rating of 100% and is deemed to be permanently and totally disabled, as certified by the United States Department of Veterans Affairs (read the text). This is an important point for all counties, but especially those with a significant number of veteran residents who may inquire about this update to state statute.

There were more provisions touching multiple sections of the Property Tax Code included in Public Act 102-0895. A full listing of those provisions with links to text within ILCS can be found below. A full report with updates will be released by IDOR this summer.

CAOA will continue to monitor proposed legislation and any trailer bills that may arise as we head toward the veto session this fall.


Jennifer Gomric Minton, CIAO-I
St. Clair County Assessor
County Assessment Officers Association Legislative Committee Chair

Public Act 102-0895 Additional Provisions:

• Creates a task force to study the impacts of veterans exemptions (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=1);
• Adds optometrists to those who can certify a disability for the HEPD (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=19);
• Provides a five-year pilot program where Cook County (and any other county where the county board opts in) can waive annual reapplications for the HEPD in certain circumstances (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=23);
• Adds surviving spouses who receive “dependency and indemnity compensation under federal law” to receive the SHEVD beginning in 2023 (payable 2024) (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=25);
• Adds surviving spouses of veterans who die while the disability certification was in process but not complete to receive the SHEVD beginning in 2023 (payable 2024) (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=26);
• Increases the SCHE from $5,000 to $8,000 in DuPage, Kane, Lake, McHenry, and Will Counties only beginning in the 2023 (payable 2024) tax year (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=32);
• Changes the name of the SCAFHE to the “Low-Income Senior Citizens Assessment Freeze Homestead Exemption (LISCAFHE—we may need a new acronym . . .) (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=39);
• Provides alternative means for income verification for LISCAFHE (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=42;
• Increases the GHE from $6,000 to $8,000 in DuPage, Kane, Lake, McHenry, and Will Counties only beginning in the 2023 (payable 2024) tax year (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=55);
• Provides a change to calculating the “aggregate Extension base” in PTELL so as to permit taxing districts to NOT levy the maximum while preserving the ability to do so in future years https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=76); and
• Changes the statutory interest rate for the Senior Tax Deferral program from 6% to 3% (https://www.ilga.gov/legislation/102/SB/PDF/10200SB1975enr.pdf#page=89);