Illinois · Property tax exemptions for surviving spouses · Updated Oct 2026
Illinois property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Illinois that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Illinois is the Standard Homestead Exemption for Veterans with Disabilities (and Specially-Adapted Housing exemption). Reduces EAV by $2,500 for a 30-49% service-connected disability, $5,000 for 50-69%, and exempts the first $250,000 of EAV (in practice, usually the whole home) for 70% or more.
Some amounts depend on where you live. In Illinois, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax breaks for surviving spouses in Illinois
Disabled veterans
Standard Homestead Exemption for Veterans with Disabilities (and Specially-Adapted Housing exemption)
Reduces EAV by $2,500 for a 30-49% service-connected disability, $5,000 for 50-69%, and exempts the first $250,000 of EAV (in practice, usually the whole home) for 70% or more. World War II veterans are fully exempt regardless of rating (from tax year 2024). A separate exemption of up to $100,000 of assessed value applies to VA-funded specially-adapted housing.
For surviving spouses: An unremarried surviving spouse can keep it or move it to a new home; the unremarried spouse of a veteran killed in the line of duty, or of a veteran whose death was service-connected and who receives DIC, can qualify even if the veteran never had it.
Who qualifies
Veteran with a VA-certified service-connected disability of at least 30% who owns or leases the single-family home as a primary residence and is liable for the taxes. An unremarried surviving spouse can keep it or move it to a new home; the unremarried spouse of a veteran killed in the line of duty, or of a veteran whose death was service-connected and who receives DIC, can qualify even if the veteran never had it.
How to apply
File Form PTAX-342 with the Chief County Assessment Office and attach the VA disability rating letter (and DD-214). For specially adapted housing, contact the county and your Veteran Service Officer.
Cook County requires annual filing; other counties vary. Cannot be combined in the same year with the disability exemption or specially-adapted housing exemption.
The state pays your property tax (up to $7,500 a year) as a loan at 3% simple interest (6% still applies to taxes deferred for tax years 2022 and earlier). It is repaid when you sell, within one year after death, or 90 days after the home stops qualifying. Total deferral cannot exceed 80% of your equity.
For surviving spouses: A surviving spouse who is at least 55 can continue it by filing within six months of the death.
Who qualifies
You are 65 or older by June 1 of the year you apply, own the home (not income-producing, no unpaid-tax lien), and have fire/casualty insurance. A surviving spouse who is at least 55 can continue it by filing within six months of the death.
Income limit
$75,000 household income for tax year 2025, $77,000 for 2026, $79,000 for 2027 and after.
How to apply
File Form IL-1017 (Application) and Form IL-1018 (Deferral and Recovery Agreement) with your county treasurer (collector).
Renewal: Cook County requires annual filing; other counties vary. Cannot be combined in the same year with the disability exemption or specially-adapted housing exemption.
Deadline: File with your county treasurer (collector) between January 1 and March 1 each year (IDOR PIO-64).
Renewal: Every year.
Savings estimate for Illinois
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Illinois
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for Illinois
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in Illinois
Who qualifies for property tax breaks for surviving spouses in Illinois?
Standard Homestead Exemption for Veterans with Disabilities (and Specially-Adapted Housing exemption): Veteran with a VA-certified service-connected disability of at least 30% who owns or leases the single-family home as a primary residence and is liable for the taxes. An unremarried surviving spouse can keep it or move it to a new home; the unremarried spouse of a veteran killed in the line of duty, or of a veteran whose death was service-connected and who receives DIC, can qualify even if the veteran never had it. Senior Citizens Real Estate Tax Deferral Program: You are 65 or older by June 1 of the year you apply, own the home (not income-producing, no unpaid-tax lien), and have fire/casualty insurance. A surviving spouse who is at least 55 can continue it by filing within six months of the death.
Is there an income limit for surviving spouses' property tax breaks in Illinois?
Standard Homestead Exemption for Veterans with Disabilities (and Specially-Adapted Housing exemption): no income limit is listed in our sources. Senior Citizens Real Estate Tax Deferral Program: $75,000 household income for tax year 2025, $77,000 for 2026, $79,000 for 2027 and after.
When is the deadline for surviving spouses to apply in Illinois?
Standard Homestead Exemption for Veterans with Disabilities (and Specially-Adapted Housing exemption): Set by each county. Senior Citizens Real Estate Tax Deferral Program: File with your county treasurer (collector) between January 1 and March 1 each year (IDOR PIO-64).
Do surviving spouses have to reapply every year in Illinois?
Standard Homestead Exemption for Veterans with Disabilities (and Specially-Adapted Housing exemption): Cook County requires annual filing; other counties vary. Cannot be combined in the same year with the disability exemption or specially-adapted housing exemption. Senior Citizens Real Estate Tax Deferral Program: Every year.
Where do surviving spouses apply for property tax breaks in Illinois?
The Chief County Assessment Office (supervisor of assessments) in each county grants homestead exemptions; in Cook County it is the Cook County Assessor's Office. The senior tax deferral is handled by the county treasurer (collector) and the Illinois Department of Revenue. For the Standard Homestead Exemption for Veterans with Disabilities (and Specially-Adapted Housing exemption): File Form PTAX-342 with the Chief County Assessment Office and attach the VA disability rating letter (and DD-214).
Can surviving spouses get more than one property tax break in Illinois?
Standard Homestead Exemption for Veterans with Disabilities (and Specially-Adapted Housing exemption): Cannot be combined in the same year with the disability exemption or specially-adapted housing exemption.