New State Law makes Changes to Senior Freeze Eligibility

What is Changing?

On December 12, 2025, the Governor signed Senate Bill 642 into law, creating Public Act 104-0452, which increases the “maximum income limitation” for the Low-Income Senior Citizen Assessment Freeze Homestead Exemption (the “LISCAFHE”). The change begins with the 2026 (payable 2027) year:

  • $75,000 for taxable year 2026,
  • $77,000 for taxable year 2027, and
  • $79,000 for taxable year 2028 and thereafter
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.1
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.

How is “Income” defined?

By state law, Income has the same meaning as provided in Section 3.07 of the Senior Citizens and Persons with Disabilities Property Tax Relief Act, except that it does not include veteran’s benefits.3 The amounts that must be reported for each member of the household include:
  • Adjusted gross income, properly reportable for federal income tax purposes; plus• An amount equal to all amounts paid or accrued as interest or dividends during the taxable year;
  • An amount equal to the amount of tax imposed by the Illinois Income Tax Act paid for the taxable year;
  • An amount equal to all amounts received during the taxable year as an annuity under an annuity, endowment or life insurance contract or under any other contract or agreement;
  • An amount equal to the amount of benefits paid under the Federal Social Security Act during the taxable year;
  • An amount equal to the amount of benefits paid under the Railroad Retirement Act during the taxable year;
  • An amount equal to the total amount of cash public assistance payments received from any governmental agency during the taxable year other than benefits received pursuant to this Act;
  • An amount equal to any net operating loss carryover deduction or capital loss carryover deduction during the taxable year; and
  • An amount equal to any benefits received under the Workers’ Compensation Act or the Workers’ Occupational Diseases Act during the taxable year.

When will the application forms with these changes be available?

LISCAFHE application forms for the 2026 (payable 2027) year will be mailed to all taxpayers who received the LISCAFHE or the Senior Citizen Homestead Exemption on or about March 15, 2026. The County Assessment Office will also have physical forms available in the office at 111 Sheriff St Suite A, Paris, Illinois 61944.

When will the applications be due back to the Assessment Office?

LISCAFHE application forms for the 2026 (payable 2027) year are due back in the Kane County Assessment Office no later than July 1, 2026.

What if I have further questions or need assistance?

For questions or further assistance, please contact the

Supervisor of Assessments
111 Sheriff St, Suite A
Paris, Illinois 61944

or call 217-466-7418

Read the Public Act