ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/15-175 (2026)

✓ current as of May 2026
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(35 ILCS 200/15-175). The permanent real estate index number for the premises is (insert number), and, according to the most recent property tax bill, the current amount of real estate taxes associated with the premises is (insert amount) per year. The parties agree that the monthly rent set forth above shall be increased or decreased pro rata (effective January 1 of each calendar year) to reflect any increase or decrease in real estate taxes. Lessee shall be deemed to be satisfying Lessee's liability for the above mentioned real estate taxes with the monthly rent payments as set forth above (or increased or decreased as set forth herein).".
    In addition, if there is a change in lessee, or if the lessee vacates the property, then the chief county assessment officer may require the owner of the property to notify the chief county assessment officer of that change.
    This subsection (e) does not apply to leasehold interests in property owned by a municipality.
    (f) "Homestead property" under this Section includes residential property that is occupied by its owner or owners as his or their principal dwelling place, or that is a leasehold interest on which a single family residence is situated, which is occupied as a residence by a person who has an ownership interest therein, legal or equitable or as a lessee, and on which the person is liable for the payment of property taxes. For land improved with an apartment building owned and operated as a cooperative, the maximum reduction from the equalized assessed value shall be limited to the increase in the value above the equalized assessed value of the property for 1977, up to the maximum reduction set forth above, multiplied by the number of apartments or units occupied by a person or persons who is liable, by contract with the owner or owners of record, for paying property taxes on the property and is an owner of record of a legal or equitable interest in the cooperative apartment building, other than a leasehold interest. For land improved with a life care facility, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied by the number of apartments or units occupied by a person or persons, irrespective of any legal, equitable, or leasehold interest in the facility, who are liable, under a life care contract with the owner or owners of record of the facility, for paying property taxes on the property. For purposes of this Section, the term "life care facility" has the meaning stated in Section 15-170.
    "Household", as used in this Section, means the owner, the spouse of the owner, and all persons using the residence of the owner as their principal place of residence.
    "Household income", as used in this Section, means the combined income of the members of a household for the calendar year preceding the taxable year.
    "Income", as used in this Section, has the same meaning as provided in Section 3.07 of the Senior Citizens and Persons with Disabilities Property Tax Relief Act, except that "income" does not include veteran's benefits.
    (g) In a cooperative or life care facility where a homestead exemption has been granted, the cooperative association or the management of the cooperative or life care facility shall credit the savings resulting from that exemption only to the apportioned tax liability of the owner or resident who qualified for the exemption. Any person who willfully refuses to so credit the savings shall be guilty of a Class B misdemeanor.
    (h) Where married persons maintain and reside in separate residences qualifying as homestead property, each residence shall receive 50% of the total reduction in equalized assessed valuation provided by this Section.
    (i) In all counties, the assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption and the amount of the exemption by application, visual inspection, questionnaire or other reasonable methods. The determination shall be made in accordance with guidelines established by the Department, provided that the taxpayer applying for an additional general exemption under this Section shall submit to the chief county assessment officer an application with an affidavit of the applicant's total household income, age, marital status (and, if married, the name and address of the applicant's spouse, if known), and principal dwelling place of members of the household on January 1 of the taxable year. The Department shall issue guidelines establishing a method for verifying the accuracy of the affidavits filed by applicants under this paragraph. The applications shall be clearly marked as applications for the Additional General Homestead Exemption.
    (i-5) This subsection (i-5) applies to counties with 3,000,000 or more inhabitants. In the event of a sale of homestead property, the homestead exemption shall remain in effect for the remainder of the assessment year of the sale. Upon receipt of a transfer declaration transmitted by the recorder pursuant to Section 31-30 of the Real Estate Transfer Tax Law for property receiving an exemption under this Section, the assessor shall mail a notice and forms to the new owner of the property providing information pertaining to the rules and applicable filing periods for applying or reapplying for homestead exemptions under this Code for which the property may be eligible. If the new owner fails to apply or reapply for a homestead exemption during the applicable filing period or the property no longer qualifies for an existing homestead exemption, the assessor shall cancel such exemption for any ensuing assessment year.
    (j) In counties with fewer than 3,000,000 inhabitants, in the event of a sale of homestead property the homestead exemption shall remain in effect for the remainder of the assessment year of the sale. The assessor or chief county assessment officer may require the new owner of the property to apply for the homestead exemption for the following assessment year.
    (k) Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.
    (l) The changes made to this Section by this amendatory Act of the 100th General Assembly are effective for the 2018 tax year and thereafter.
(Source: P.A. 102-895, eff. 5-23-22.)

    
Notes of Decisions
Cited in 15 cases (3 in the last 5 years), 2012–2025 · leading case: Jackson v. Bd. of Election Commissioners of the City of Chicago, 2012 IL 111928 (Ill. 2012).
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Jackson v. Bd. of Election Commissioners of the City of Chicago, 2012 IL 111928 (Ill. 2012). “The letter explained that homestead-exempted property must be the “ ‘principal dwelling place of members of the household on January 1 of the taxable year’ [(see 35 ILCS 200/15-175, 15- 177 (West 2008)) and that a] taxpayer is only entitled to one homeowner exemption on one…”
Blanchard v. Berrios, 2016 IL 120315 (Ill. 2016). “See 35 ILCS 200/15-175 (West 2014). As part of the investigation, the Inspector General sent a written request to the Assessor’s office seeking information and documents relating to the homeowner’s exemptions granted by the Assessor’s office.”
Mulry v. Berrios, 2017 IL App (1st) 152563 (Ill. App. Ct. 2017). “An Illinois “homestead” is “residential property occupied by the owner or owners thereof as his or her principal dwelling place” (see 35 ILCS 200/15-175(f) (West 2014) (“ ‘Homestead property’ under this Section includes residential property that is occupied by its owner or…”
Goral v. Kulys, 2014 IL App (1st) 133236 (Ill. App. Ct. 2014). “See 35 ILCS 200/15-175 (West 2010) (requiring property to be the owner's "principal dwelling place" in order to qualify for a homestead exemption).”
Blanchard v. Berrios, 2016 IL 120315 (Ill. 2017). “See 35 ILCS 200/15-175 (West 2014). As part of the investigation, the Inspector General sent a written request to the Assessor’s office seeking information and documents relating to the homeowner’s exemptions granted by the Assessor’s office.”
Goral v. Kulys, 2014 IL App (1st) 133236 (Ill. App. Ct. 2014). “See 35 ILCS 200/15-175 (West 2010) (requiring property to be the owner’s “principal dwelling place” in order to qualify for a homestead exemption).”
Shrake v. The Rock Island Cnty. Treasurer, 2019 IL App (3d) 180556 (Ill. App. Ct. 2019). “ed; (3) that the lease must expressly state that the lessee is liable for the payment of property taxes; and (4) that the lease must include the following language in substantially the following form: ‘Lessee shall be liable for the payment of real estate taxes with respect to…”
Friendship Manor, Inc. v. Wilson, 2017 IL App (3d) 160391 (Ill. App. Ct. 2017). · cites it 3× “For many years, Friendship Manor applied for and received the general homestead exemption ( 35 ILCS 200/15-175 (West 2014) ) and a senior citizens homestead exemption ( 35 ILCS 200/15-170 (West 2014) ) pursuant to the Illinois Property Tax Code.”
Friendship Manor, Inc. v. Wilson, 2017 IL App (3d) 160391 (Ill. App. Ct. 2017). · cites it 2× “For many years, Friendship Manor applied for and received the general homestead exemption (35 ILCS 200/15-175 (West 2014)) and a senior citizens homestead exemption (35 ILCS 200/15-170 (West 2014)) pursuant to the Illinois Property Tax Code.”
Friendship Manor, Inc. v. Wilson, 2017 IL App (3d) 160391 (Ill. App. Ct. 2018). · cites it 2× “For many years, Friendship Manor applied for and received the general homestead exemption (35 ILCS 200/15-175 (West 2014)) and a senior citizens homestead exemption (35 ILCS 200/15-170 (West 2014)) pursuant to the Illinois Property Tax Code.”
Blanchard v. Berrios, 2016 IL 120315 (Ill. 2016). “See 35 ILCS 200/15-175 (West 2014). As part of the investigation, the Inspector General sent a written request to the Assessor’s office seeking information and documents relating to the homeowner’s exemptions granted by the Assessor’s office.”
Blanchard v. Berrios, 2016 IL 120315 (Ill. 2016). “See 35 ILCS 200/15-175 (West 2014). As part of the investigation, the Inspector General sent a written request to the Assessor’s office seeking information and documents relating to the homeowner’s exemptions granted by the Assessor’s office.”
Show all 15 citing cases →
— 35 ILCS 200/15-175(a) — 1 case
Poulos v. Smith, 2025 IL App (1st) 250133-U (Ill. App. Ct. 2025).
— 35 ILCS 200/15-175(e)(4) — 1 case
Wesley Estates, Inc v. Bourn, 2022 IL App (3d) 210232-U (Ill. App. Ct. 2022).
— 35 ILCS 200/15-175(f) — 5 cases
Mulry v. Berrios, 2017 IL App (1st) 152563 (Ill. App. Ct. 2017). “An Illinois “homestead” is “residential property occupied by the owner or owners thereof as his or her principal dwelling place” (see 35 ILCS 200/15-175(f) (West 2014) (“ ‘Homestead property’ under this Section includes residential property that is occupied by its owner or…”
Friendship Manor, Inc. v. Wilson, 2017 IL App (3d) 160391 (Ill. App. Ct. 2017). “For many years, Friendship Manor applied for and received the general homestead exemption ( 35 ILCS 200/15-175 (West 2014) ) and a senior citizens homestead exemption ( 35 ILCS 200/15-170 (West 2014) ) pursuant to the Illinois Property Tax Code.”
Friendship Manor, Inc. v. Wilson, 2017 IL App (3d) 160391 (Ill. App. Ct. 2017). “For many years, Friendship Manor applied for and received the general homestead exemption (35 ILCS 200/15-175 (West 2014)) and a senior citizens homestead exemption (35 ILCS 200/15-170 (West 2014)) pursuant to the Illinois Property Tax Code.”
Friendship Manor, Inc. v. Wilson, 2017 IL App (3d) 160391 (Ill. App. Ct. 2018). “For many years, Friendship Manor applied for and received the general homestead exemption (35 ILCS 200/15-175 (West 2014)) and a senior citizens homestead exemption (35 ILCS 200/15-170 (West 2014)) pursuant to the Illinois Property Tax Code.”
Robert W. Egizii (Bankr. C.D. Ill. 2021).
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