Property Tax Exemption Forms & Information
General Homestead Exemption (GHE)
(35 ILCS 200/15-175)
The General Homestead Exemption (GHE) provides property tax relief to qualifying homeowners. Here's what you need to know:
- Initial Application & Renewal: A one-time application is required. Once approved, the exemption automatically renews each year as long as the taxpayer continues to own and occupy the home as their primary residence.
- Eligibility Requirements:
- Must own and occupy the property as primary residence as of January 1 of the tax year.
- Must be liable for payment of property taxes.
- Married persons maintaining and residing in separate residences: Each residence may receive 50% of the total exemption reduction.
- Rental Properties: The exemption may be granted to single-family rental properties, if the tenant is responsible for paying the property taxes and a signed copy of the lease is provided. Must be renewed annually to maintain eligibility.
- Exemption Benefit: The exemption is calculated based on the increase in Equalized Assessed Value (EAV) above the 1977 EAV. The exemption reduces the property’s taxable value by the increased amount, up to $6,000, whichever is less.
- Estimated Savings: For 2024 property taxes (payable in 2025), the exemption offers an approximate savings of $569 in the City of Rockford.
- How to Apply:
- Applications are available online and in our office.
- Completed applications may be submitted in person or by mail to:
Supervisor of Assessments Office
404 Elm St., Room 301
Rockford, IL 61101
Senior Citizens Homestead Exemption (HES)
(35 ILCS 200/15-170)
The Senior Citizen Homestead Exemption (HES) provides property tax relief to qualifying senior citizens (persons 65 or older). Here's what you need to know:
- Initial Application & Renewal: A one-time application is required. Once approved, the exemption automatically renews each year as long as the senior continues to own and occupy the home as their primary residence.
- Eligibility Requirements:
- Homeowners may apply anytime during the year they turn 65.
- Must own and occupy the property as primary residence.
- Must be at least 65 years old.
- Must be liable for payment of property taxes.
- Exemption Benefit: Reduces the property’s taxable value by up to $5,000.
- Property that is first occupied as a residence after January 1 by an eligible senior citizen, shall be granted a pro-rata exemption for that year, calculated from the date of ownership and occupancy.
- Estimated Savings: For 2024 property taxes (payable in 2025), this exemption offers an approximate savings of $474 in the City of Rockford.
- How to Apply:
- Applications are available online or in office.
- Completed applications may be submitted in person or by mail to:
Supervisor of Assessments Office
404 Elm St., Room 301
Rockford, IL 61101
Low-Income Senior Citizen Assessment Freeze Homestead Exemption (SAF)
(35 ILCS 200/15-172)
The Senior Assessment Freeze (SAF) helps eligible seniors stabilize their property taxes by "freezing" the Equalized Assessed Value (EAV) of their home, preventing increases due to reassessment.
- Initial Application & Renewal: Application must be submitted annually to maintain the freeze. Renewal forms are automatically sent to properties that currently receive the exemption.
- Eligibility Requirements:
- Must have owned and occupied the property as primary residence on January 1st of both the application year and the previous year.
- Example: For 2025 taxes (payable 2026), the homeowner must have lived in the home on 1/1/2024 and 1/1/2025.
- Total household gross income must be $65,000 or less in the previous year.
- Example: 2025 application is based on 2024 income.
- Must have owned and occupied the property as primary residence on January 1st of both the application year and the previous year.
- Exemption Benefit:
- Does not apply to farm land and improvements being assessed in accordance with 35 ILCS 200/Art. 10 Div. 6.
- Only applies to the qualifying portion of multi-family primary residence.
- Base Year & Base Value: The exemption “freezes” the home’s taxable value based on the first year of eligibility (the "Base Year"), and continues to use this "Base Value" for future assessments.
- The exemption is calculated based on the increase in EAV above the Base Value.
- Estimated Savings: The freeze limits the increase in taxable value which can reduce future significant property tax increases. Tax bills can still fluctuate in response to the tax rate. There is no cap on the amount of reduction.
- How to Apply:
- Applications are available online or in office.
- Completed applications may be submitted in person or by mail to:
Supervisor of Assessments Office404 Elm St., Room 301Rockford, IL 61101
Homestead Exemption for Persons with Disabilities (HEPD)
(35 ILCS 200/15-168)
The Homestead Exemption for Persons with Disabilities (HEPD) offers property tax relief to qualifying homeowners with disabilities. Here's what you need to know:
- Initial Application & Renewal: An initial application is required and must be renewed annually to maintain eligibility. Renewal forms are automatically sent to properties that currently receive the exemption.
- Eligibility Requirements:
- Must own and occupy the property as primary residence as of January 1 of the tax year.
- Proof of Disability: Initial application must include documentation confirming disability, such as:
- A Social Security Disability Benefit Award Letter
- An Illinois Persons with Disabilities Identification Card
- A Physician’s Statement (PTAX-343-A)
- Exemption Benefit: Reduces the property’s taxable value by up to $2,000.
- Estimated Savings: For 2024 property taxes (payable in 2025), the exemption provides an approximate savings of $190 in the City of Rockford.
- How to Apply:
- Applications are available online or in office.
- Homestead Exemption for Persons with Disabilities Form (PTAX 343)
- Homestead Exemption for Persons with Disabilities (RENEWAL) Form (PTAX 343-R)
- Physician's Statement Form(PTAX 343-A)
- Applications are available online or in office.
- Completed applications may be submitted in person or by mail to:
Supervisor of Assessments Office
404 Elm St., Room 301
Rockford, IL 61101
Standard Homestead Exemption for Veterans with Disabilities (SHEVD)
(35 ILCS 200/15-169)
The Standard Homestead Exemption for Veterans with Disabilities (SHEVD) provides property tax relief to qualifying veterans with service-connected disabilities. Here's what you need to know:
- Initial Application & Renewal: An initial application is required and must be renewed annually to maintain eligibility. Renewal forms are automatically sent to properties that currently receive the exemption.
- If a veteran has a combined service-connected disability rating of 100% and is deemed permanently and totally disabled, as certified by the United States Department of Veterans Affairs, annual renewal is not required.
- Eligibility Requirements:
- Applicants must own and occupy the property as his/her primary residence.
- Proof of Disability: Initial application must include documentation confirming veteran & service-connected disability status, such as:
- Summary of Benefits Letter from the VA
- DD-214
- Disability must be service-connected.
- Can be granted to "un-remarried surviving spouses."
- Exemption Benefit:
- If disability level is from 30% to 49%, reduces the property’s taxable value by $2,500 EAV.
- If disability level is from 50% to 69%, reduces the property’s taxable value by $5,000 EAV.
- If disability level is from 70% to 100%, reduces the property’s taxable value by up to $250,000 EAV.
- Does not apply to farm land and improvements being assessed in accordance with 35 ILCS 200/ Art. 10 Div. 6.
- Only applies to the qualifying portion of multi-family primary residence.
- How to Apply:
- Applications are available online or in office
- Completed applications may be submitted in person or by mail to:
Supervisor of Assessments Office
404 Elm St., Room 301
Rockford, IL 61101
Standard Homestead Exemption for Veterans of WWII
(35 ILCS 200/15-169)
The Standard Homestead Exemption for Veterans of WWII provides property tax relief to qualifying veterans. Here's what you need to know:
- Initial Application & Renewal: A one-time application is required. Once approved, the exemption automatically renews each year as long as the veteran continues to own and occupy the home.
- Eligibility Requirements:
- Applicants must own and occupy the property as his/her primary residence.
- Must be a veteran who was a member of the US Armed Forces during WWII
- Proof of Service: Initial application for exemption requires proof of service
- Exemption Benefit: The exemption is a total exemption from ad valorem property taxes on the primary residence.
- Does not apply to farm land and improvements being assessed in accordance with 35 ILCS 200/Art. Div. 6.
- Only applies to the qualifying portion of multi-family primary residence.
- How to Apply:
- Applications are available online or in office
- Completed applications may be submitted in person or by mail to:
Supervisor of Assessments Office
404 Elm St., Room 301
Rockford, IL 61101
Returning Veterans Homestead Exemption
(35 ILCS 200/15-167)
The Returning Veterans Homestead Exemption provides property tax relief to qualifying veterans. Here's what you need to know:
- Initial Application & Renewal: A one-time application is required. Once approved, the exemption automatically renews for the second qualifying year.
- Eligibility Requirements:
- Veterans who return from active duty in an armed conflict involving the armed forces of the United States.
- Veterans or their spouses who owned and “occupied” the property as his/her primary residence on January 1st of each assessment year.
- Exemption Benefit:
- Applies for two consecutive years, beginning the year that the veteran returns from active duty in an armed conflict involving the armed forces of the United States.
- Reduces the property’s taxable value by up to $5,000.
- Estimated Savings: For 2024 property taxes (payable in 2025), this exemption offers an approximate savings of $474 in the City of Rockford.
- How to Apply:
- Applications are available online or in office
- Completed applications may be submitted in person or by mail to:
Supervisor of Assessments Office
404 Elm St., Room 301
Rockford, IL 61101
Veterans with Disabilities Exemption for Specially Adapted Housing (SAH)
(35 ILCS 200/15-165)
The Veterans with Disabilities Exemption for Specially Adapted Housing provides property tax relief to qualifying veterans. Here's what you need to know:
- Initial Application & Renewal: Initial application and renewal is certified annually by the Illinois Department of Veterans Affairs.
- Eligibility Requirements:
- Contact the Department of Veterans Affairs for detailed information
- Exemption Benefit: Reduces the property’s taxable value by up to $100,000.
- How to Apply:
- Contact the Department of Veterans Affairs;
- Or visit their website at https://www.va.gov/housing-assistance/disability-housing-grants/
Homestead Improvement Exemption
(35 ILCS 200/15-180)
The Homestead Improvement Exemption provides property tax relief to qualifying homeowners. Here's what you need to know:
- Initial Application: Application process may vary by township.
- Eligibility Requirements:
- Applicants must own and occupy the property as his/her primary residence.
- Property must be used exclusively for residential purposes
- Increase in assessed value must be solely due to new improvements (or rebuilding after a catastrophic event*)
- *Additional Requirements for After a Catastrophic Event
- The structure must be rebuilt within 2 years
- Exemption only covers the increase in value ABOVE the pre-event value
- Exemption Benefit:
- The amount of the exemption shall be limited to the fair cash value added by the new improvement or rebuilding, up to $75,000.
- Reduces the property’s taxable value by up to $25,000.
- The duration of the exemption is for 4 years from completion and occupancy of the improvement.
- How to Apply:
- Contact your Township Assessor
Non-Homestead Property Tax Exemptions
The Illinois Constitution gives the General Assembly the authorization to create exemptions for certain properties and add additional requirements necessary in order to obtain them.
- Initial Application: An initial application is required and must be certified annually to maintain eligibility. Re-application is required following any ownership or use change.
- Three Non-Homestead Exemption Categories:
- Property Exempt by Ownership
- Property Exempt by Use
- Property Exempt by Ownership and Use
- How to Apply:
- Applications are available in our office
- Completed applications may be submitted in duplicate in person or by mail to:
Supervisor of Assessments Office
404 Elm St., Room 301
Rockford, IL 61101
- Applications are reviewed by the Board of Review and then decisions are forwarded to the Illinois Department of Revenue for final administrative approval.
