November 3, 2025
Dear editor;
Property taxes in Illinois are too high and the highest of any state in the U.S., recently surpassing New Jersey.
I remember 30 years ago, as a freshman State senator assigned to the Revenue Committee because of my tax background, working on the as “Low-Income Senior Citizen’s Assessment Freeze Homestead Exception” (whew – – long title; LISCAFHE for short!) At that time, any property taxpayer who was over 65 years old with total annual household income under $35,000 could have their home property tax assessment frozen.
Over the next 30 years that income threshold was gradually raised to $65,000. Over night October 30, the annual income upper limit was raised to $75,000 by the Illinois General Assembly. The effective date for this property tax relief for lower-income Seniors will be for 2026 property taxes paid in 2027.
This threshold goes up to $77,000 in the 2027 (paid in 2028) tax year and $79,000 in the 2028 (paid in 2029) tax year. These upper household income limits (and age qualifications) also apply for the “Deferral Program” where basically lower-income seniors may be able to borrow the amount of their tax from the State and pay them back when the home is sold or the homeowner passes away.
I am especially grateful to Mark Armstrong, Kane County’s supervisor of assessments, and Kane County clerk Jack Cunningham and John Emerson, director of tax extensions, and our staff members in these three offices (including the Treasurer’s Office) which share responsibility to effectively and sympathetically administer the property tax system.
We will send out a special letter in March of 2026 describing these new thresholds and potential advantages to these tax exemptions, at a time when homeowners whom we serve are working on their annual income taxes.
Thank you for your patience and enormous sacrifices in paying your property taxes on time. I appreciate the opportunity that you give me to serve you.
Very sincerely,
Chris Lauzen, Kane County treasurer, Geneva