Illinois · Cook County · Local exemptions · Updated Oct 2026
Cook County, IL property tax exemptions (2026)
The property tax breaks that are set or run locally in Cook County, on top of Illinois’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Cook County
Cook County homeowners get larger exemptions than most of Illinois: the Homeowner Exemption cuts equalized assessed value (EAV) by $10,000 (vs. $6,000 downstate) and the Senior Exemption by $8,000 (vs. $5,000). Cook also offers the Longtime Homeowner Exemption for long-time owners with sharp assessment increases. All exemptions are filed with the Cook County Assessor, and the Homeowner and Senior exemptions renew automatically.
Reduces the home's equalized assessed value by $10,000; savings = $10,000 x your local tax rate (the Assessor says about $950 a year on average).
Set by
county
Tax year
2025
Who qualifies
Owner (or lessee/contract holder responsible for the taxes) who occupied the home as principal residence on January 1 of the tax year (prorated for new construction occupied later).
How to apply
Apply online on the Assessor's site or mail the paper form to 118 N. Clark St., Room 320, Chicago, IL 60602, with a photo ID showing the property address (or ID plus proof of occupancy) and the occupancy affidavit. Co-op owners use a separate form sent to [email protected].
Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026.
Reduces EAV by $8,000 (in addition to the Homeowner Exemption).
Set by
county
Tax year
2025
Who qualifies
Homeowner 65 or older during the tax year (born in 1960 or earlier for tax year 2025) who owns and occupies the home as principal residence. No income limit.
How to apply
Apply online or by paper form to the Assessor with proof of age, identity and 2025 occupancy (photo ID plus occupancy affidavit).
Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026.
Freezes the home's EAV at the base-year level; the tax bill can still change with tax rates.
Set by
state program, local amount
Tax year
2025 (income year 2024)
Who qualifies
Homeowner 65 or older (born in 1960 or earlier for tax year 2025) who owned/had an interest in and occupied the home on January 1, 2024 and January 1, 2025.
Income limit
Total household income of $65,000 or less in 2024 (tax year 2025). State law raises the limit to $75,000 for tax year 2026, $77,000 for 2027 and $79,000 for 2028 and after (Illinois Department of Revenue).
How to apply
File every year with the Assessor (online first-time or renewal application, or paper), with income verification for every household member; applicants enrolled in 2024 in AABD, SNAP, LIHEAP, the Benefit Access Program or the Senior Citizens Real Estate Tax Deferral Program send proof of enrollment instead of the income section.
Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026.
Additional savings on top of the Homeowner Exemption for long-time owners whose EAV rose sharply each year; about 11,000 Cook properties (under 2% of homeowners) qualified.
Set by
county
Tax year
2025
Who qualifies
Owned and occupied the home from January 1, 2015 to January 1, 2025, household income of $100,000 or less in 2024, and EAV increases of at least 7% a year (income $75,000 or less) or 10% a year (income $75,001-$100,000) for each year after the base year, over ten years.
Income limit
$100,000 household income (2024) for tax year 2025
How to apply
The Assessor identifies qualifying properties and mails them an application (mailed April 2026); return it with a recent tax bill and ID. If you think you qualify but got no form, call 312-443-7550.
Deadline
May 15, 2026 for tax year 2025 (mailed applications).
Reduces EAV by $5,000. The Assessor describes it as applying for each tax year in which the veteran returns; the Illinois Department of Revenue says it covers the year of return and the following tax year.
Set by
state program, local amount
Tax year
2025
Who qualifies
Veteran who returned from active duty in an armed conflict involving the U.S. in the tax year applied for, and owned and occupied the home as principal residence on January 1 of that year.
How to apply
Apply online or mail the paper form to the Assessor with a DD Form 214 certified by the Cook County Clerk or Illinois Department of Veterans Affairs (or, if still on active duty, military orders and a travel voucher showing the return date), plus photo ID and occupancy affidavit.
Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026.
Renewal
File for each tax year it applies (ask the Assessor about the year after your return).
Person with a disability who owns (or has a qualifying interest in) and occupies the home as principal residence on January 1 of the tax year.
How to apply
New applicants apply online or by paper with proof of disability (Class 2 Disabled Person Illinois ID card, Social Security disability award, VA 100% letter, Railroad/Civil Service total disability letter, or IDOR Form PTAX-343-A physician's statement) plus ID and proof of occupancy.
Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026.
Renewal
Automatic for prior recipients under new state legislation (per the Assessor); new applicants must apply.
Reduces EAV by $2,500 (30-49% service-connected disability), $5,000 (50-69%) or $250,000 (70% or more, which can make the home fully exempt); applies only to the veteran's own unit in a 2-6 unit building.
Set by
state program, local amount
Tax year
2025
Who qualifies
Veteran with at least a 30% service-connected disability certified by the U.S. Department of Veterans Affairs who owns and occupies the home (a non-remarried surviving spouse who has lived in Illinois since the veteran's death can apply and can transfer it to a new home).
How to apply
Apply online or by paper with a VA letter showing the disability percentage and effective date, ID and proof of occupancy; first-time applicants also send a DD Form 214 certified by the Cook County Clerk or Illinois Department of Veterans Affairs; a surviving spouse applying for the first time adds the veteran's death certificate and proof of ownership; owners of 2-6 unit buildings add the unit affidavit.
Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026.
Renewal
Every year, except veterans rated 100% and permanently and totally disabled, who now renew automatically.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Cook County
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Document checklist for Cook County
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Questions about property tax exemptions in Cook County
What property tax exemptions are there in Cook County?
Cook County homeowners get larger exemptions than most of Illinois: the Homeowner Exemption cuts equalized assessed value (EAV) by $10,000 (vs. $6,000 downstate) and the Senior Exemption by $8,000 (vs. $5,000). Cook also offers the Longtime Homeowner Exemption for long-time owners with sharp assessment increases. All exemptions are filed with the Cook County Assessor, and the Homeowner and Senior exemptions renew automatically. Local breaks here: Homeowner Exemption; Senior Exemption; Low-Income Senior Freeze Exemption; Longtime Homeowner Exemption; Returning Veterans Exemption; Persons with Disabilities Exemption; Veterans with Disabilities Exemption.
Where do I apply for a property tax exemption in Cook County?
Cook County Assessor's Office Phone: 312-443-7550 Address: 118 North Clark Street, Room 320, Chicago, IL 60602. Also: Cook County Treasurer's Office, which mails and collects the tax bill; refunds after an approved Certificate of Error. Also: Cook County Clerk's Office, which sets the local tax rates used to turn an exemption into dollar savings. Also: Illinois Department of Revenue, which state program: statewide exemption rules and amounts.
When is the deadline to apply in Cook County?
Homeowner Exemption: Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026. Senior Exemption: Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026. Low-Income Senior Freeze Exemption: Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026. Longtime Homeowner Exemption: May 15, 2026 for tax year 2025 (mailed applications). Returning Veterans Exemption: Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026. Persons with Disabilities Exemption: Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026. Veterans with Disabilities Exemption: Cook's normal filing period for tax year 2025 has ended; missed exemptions for 2025 and earlier years (back to 2021) are filed as a Certificate of Error. The tax year 2026 filing period had not been announced on the Assessor's site as of October 2026.
Is there an income limit for Cook County’s local breaks?
Homeowner Exemption: no income limit listed. Senior Exemption: no income limit listed. Low-Income Senior Freeze Exemption: Total household income of $65,000 or less in 2024 (tax year 2025). State law raises the limit to $75,000 for tax year 2026, $77,000 for 2027 and $79,000 for 2028 and after (Illinois Department of Revenue). Longtime Homeowner Exemption: $100,000 household income (2024) for tax year 2025. Returning Veterans Exemption: no income limit listed. Persons with Disabilities Exemption: no income limit listed. Veterans with Disabilities Exemption: no income limit listed.
Do I have to reapply every year in Cook County?
Homeowner Exemption: Automatic every year while you live there. Senior Exemption: Automatic every year. Low-Income Senior Freeze Exemption: Every year. Longtime Homeowner Exemption: not confirmed. Returning Veterans Exemption: File for each tax year it applies (ask the Assessor about the year after your return). Persons with Disabilities Exemption: Automatic for prior recipients under new state legislation (per the Assessor); new applicants must apply. Veterans with Disabilities Exemption: Every year, except veterans rated 100% and permanently and totally disabled, who now renew automatically.
Good to know in Cook County
Exemptions show up on the second-installment tax bill; for tax year 2025 it was mailed September 1, 2026 and due October 1, 2026 (Assessor).
To see which exemptions your home got, look up the property on the Assessor's site and check the Exemption History and Status section.
Missed an exemption for 2021-2025? File a Certificate of Error with the Assessor; the Treasurer issues the refund.
Median effective tax rate for Cook County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.