Exemptions

Updated: January 15, 2026

**2025 Senior Freeze Renewal Applications will be mailed to all taxpayers who had the Senior Freeze Exemption deducted on their 2nd installment 2024 property tax bill in March 2026**

  

2025 EXEMPTION INFORMATION/REQUIREMENTS

 

HOMEOWNER EXEMPTION

-Homeowner must own and occupy the property as a primary residence on January 1, 2025
-Homeowner must provide an Illinois Driver’s License or State I.D.   The name and property address must match the application and the date of issue must verify that you occupied the property in 2025
-If the issue date of the Illinois Driver’s License or State I.D. is prior to 2025 or was issued in 2026, the homeowner will need to bring a 2025 landline phone bill or a 2025 cable or internet bill or a 2025 bank statement in your name and in the address you are applying an exemption for along with your Illinois Driver’s License or State I.D. 

SENIOR CITIZEN EXEMPTION

-Homeowner must own and occupy the property as a primary residence in 2025
-Homeowner must be born in 1960 or earlier 

SENIOR CITIZEN FREEZE EXEMPTION

-The home must be owner occupied on January 1, 2024 and January 1, 2025 by the same owner
-The homeowner must be born in 1960or earlier
-The total 2024 household income for EVERYONE that lives in the home must be $65,000 or less 
-The total household income includes all 2024 social security, pension, interest, dividends, unemployment, capital gains, etc. 
-You must bring the 2024 total household income with you when you apply for this exemption
-Total household income is calculated from 2024 income tax returns, or if you do not file income tax returns, you must provide proof of all 2024 income
-If you qualify for the senior freeze exemption you will receive the Senior Citizen and Homeowner exemptions 

PERSONS WITH DISABILITIES EXEMPTION

-All Homeowner Exemption requirements
-Homeowner must be disabled or become disabled during 2025
-If you receive Social Security Disability, you must bring the award letter indicating the date the disability was granted or have a completed PTAX-343-A form signed by your physician to be approved by Cook County. This form is available in our office or at www.cookcountyassessoril.gov. 

VETERANS WITH DISABILITIES EXEMPTION

-Veteran must own and occupy the home as a primary residence in 2025
-Veteran must have at least a 30% service connected disability certified by the U.S. Department of Veteran Affairs
-Veteran must provide current letter from Veterans Affairs indicating percentage of disability and a DD-214 

**IF YOU ARE A NEW HOMEOWNER PLEASE CONTACT US TO DETERMINE EXEMPTION ELIGIBILITY**

ALL INFORMATION IS AVAILABLE ONLINE AT WWW.LEYDENTOWNSHIP.COM OR AT WWW.COOKCOUNTYASSESSORIL.GOV