Assessors in Illinois will be handling a big change in the new year concerning eligibility for the senior freeze. On December 12, 2025, Governor Pritzker signed into law Senate Bill 642, now Public Act 104-0452. The most tangible change to us in the new public act is the increase in the “maximum income limitation” for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption (the “LISCAFHE”).

After years of facing rising costs and, for many, stagnating income, residents over the age of 65 will finally be seeing an adjustment in this benefit. This relief will be welcome for many of our taxpayers. However, there is one key consideration: The new public act does not affect taxes payable in 2026 but rather assessed in 2026.

The current limit is $65,000 per year in 2025. Thanks to this change, this will increase to $75,000 in 2026 (taxes payable in 2027), with the schedule set to increase to $77,000 in 2027 (taxes payable in 2028), and then to $79,000 for 2028 (taxes payable in 2029). After the 2028 year, the maximum income limitation will remain at $79,000 unless it is changed by the General Assembly.

Whose income is included in maximum household income? By state law, “Household Income” means the combined income of the members of a household for the calendar year preceding the taxable year (35 ILCS 200/15-172(b)). State law further defines a Household to include:

• The applicant; and
• The spouse of the applicant (even if the spouse resides elsewhere); and
• All other persons using the residence of the applicant as their principal place of residence as of January 1 of the year for which the LISCAFHE is sought.  

What this means is that the letters you or your CCAO send this winter will not have any bearing on the taxes due in June. Those taxes are still governed by the previous (2025 and before), lower limit.

There has been some well-meaning but erroneous information put out in the statewide media on this, and I have even seen instances of web search tools assisted by "AI" relaying this incorrect information.

This means, unfortunately, that a lot of unsuspecting folks will think they are eligible for more immediate relief than they actually will be. Consistent and clear communication with the seniors and other property tax stakeholders in your jurisdiction will be important as we all navigate this change together.

As always, your CCAO is going to be more than willing to help clarify the issue and explain when and how folks can avail themselves of this benefit.

Tim Jorczak, CAE, AAS, CIAO, serves as the McLean County Supervisor of Assessments. He is also the Illinois Association of County Officials (IACO) Legislative Committee Chair and a member of the IACO Board of Directors where he serves as Secretary/Treasurer. Tim is an instructor and course writer for the IPAI and serves on both the IPAI’s State Conference Committee and Legal Symposium Committee.