Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1750

Introduced
2/5/25  
Refer
2/5/25  
Refer
2/18/25  
Refer
6/2/25  
Refer
6/2/25  
Refer
5/22/26  
Refer
5/22/26  

Caption

PROP TX-SENIOR FREEZE

Summary

SB1750 amends the Illinois Property Tax Code’s low-income senior citizens assessment freeze homestead exemption. The bill would allow chief county assessment officers in counties with 3,000,000 or more residents to request full Social Security numbers or individual taxpayer identification numbers for all members of an applicant’s household. It also authorizes those officers to renew the senior freeze without requiring a new annual application, so long as they can confirm the applicant still owns and lives in the property and that household income still qualifies. The bill further requires notice to applicants when an exemption is renewed without a new application, including notice of the ongoing duty to report changes affecting eligibility. It preserves existing audit and verification authority and keeps the exemption tied to the applicant’s age, income, ownership or leasehold interest, and residence status. The measure is focused on administrative processing of the senior freeze rather than changing the core eligibility rules or income thresholds for the exemption.

Impact

SB1750 would modify Section 15-172 of the Property Tax Code, primarily affecting administration of the low-income senior citizens assessment freeze homestead exemption in Illinois, especially in Cook County and other counties with 3,000,000 or more inhabitants. It would expand the information that county assessment officers may request from household members and create a streamlined renewal process that can eliminate the need for an annual application when eligibility can be independently confirmed. Senior homeowners and qualifying lessees receiving the exemption would be the main affected parties, along with county assessors responsible for verifying eligibility and issuing notices.

Sentiment

No committee transcripts or recorded votes were provided, so there is no direct evidence of debate or formal support/opposition in the available record. Based on the bill text, the measure appears generally administrative and taxpayer-service oriented, with an emphasis on reducing paperwork for eligible seniors while preserving verification safeguards. The inclusion of additional identity information and continued audit authority suggests a balance between convenience and fraud prevention.

Contention

The most likely point of contention is the request for full Social Security numbers or ITINs for all household members in large counties, which raises privacy and data-security concerns even though the bill limits the request to eligibility administration. Another possible issue is the discretion given to assessment officers to renew exemptions without a new application, which could be viewed either as helpful simplification for seniors or as a process that depends heavily on local verification practices. No specific opposing stakeholders or arguments are documented in the provided materials.

Companion Bills

No companion bills found.

Previously Filed As

IL HB2536

PROP TX-SENIOR FREEZE

IL HB1826

PROP TX-SENIOR FREEZE

IL HB1877

PROP TX-SENIOR FREEZE

IL HB2530

PROP TX-SENIOR FREEZE

IL HB2520

PROP TX-SENIOR FREEZE

IL HB1757

PROP TX-SENIOR FREEZE

IL SB2086

PROP TX-SENIOR FREEZE

IL HB1701

PROP TX-SENIOR FREEZE

IL HB0069

PROP TX-SENIOR FREEZE

IL HB1092

PROP TX-SENIOR FREEZE

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