Bill
SB 1750
Allows Cook County to renew senior tax freeze exemptions administratively if ownership, residence, and income still qualify, with notice to the applicant.
Purpose / intent
- SB 1750 amends Section 15‑172 of the Illinois Property Tax Code, which establishes the Low‑Income Senior Citizens Assessment Freeze Homestead Exemption (commonly called the “senior assessment freeze”). The bill’s changes are intended to improve administration of the exemption—particularly in large counties—by (1) allowing limited collection of identity numbers for verification and (2) permitting administrative renewal of the exemption where eligibility can be confirmed.
Key provisions (what the bill does)
- Authorizes a Chief County Assessment Officer in counties with 3,000,000 or more inhabitants (i.e., Cook County) to request full Social Security numbers (SSNs) or Individual Taxpayer Identification Numbers (ITINs) for all household members on exemption applications to verify identity/eligibility.
- Permits the Chief County Assessment Officer to renew a senior assessment‑freeze exemption without requiring a new annual application if the officer can confirm:
- the applicant still owns and resides in the property, and
- the applicant’s household income still qualifies for the exemption.
- Requires the county officer to notify the applicant when the exemption is renewed administratively and to inform the applicant of the continuing duty to report any changes that would affect eligibility.
- Leaves existing program definitions and eligibility framework intact, including:
- the residency/ownership and age (65+) requirements,
- the household income limits (historical schedule in statute; current cap for taxable years 2018 and after is $65,000), and
- alternative presumptions of income eligibility based on enrollment in certain public assistance programs (e.g., SNAP, LIHEAP, Benefit Access).
- Maintains privacy protections in statute: counties may indicate verification but are restricted from disclosing which assistance program the applicant used; personal information release remains constrained by existing privacy rules.
Who is affected / likely impacts
- Primary beneficiaries: low‑income homeowners or lessees age 65+ who currently qualify (or would qualify) for the assessment‑freeze exemption—especially those in large counties where administrative renewal could reduce paperwork and improve continuity of tax relief.
- County assessment offices (administrative impact): may need procedures/IT to securely collect and verify SSNs/ITINs and to implement renewal and notification workflows. The change could reduce annual application processing but increase verification and data‑privacy responsibilities.
- Privacy considerations: collecting full SSNs/ITINs raises data‑security and confidentiality concerns; the bill retains limits on program disclosure but requires careful handling of personally identifying information.
Procedural / timeline notes
- Sponsor / primary author: Senator Javier L. Cervantes (with numerous co‑sponsors).
- Amendment containing these changes (Senate Committee Amendment No. 001) was filed April 30, 2025.
- The bill was referred to committees (Assignments; Revenue) and has had public hearings and committee action (see legislative record for exact dates).
- Check the Illinois General Assembly legislative status page for the most current status (committee votes, amendments, floor action, or final disposition).
Considerations for stakeholders
- Seniors and advocates: administrative renewals can prevent lapses in relief; ensure clear notice requirements and appeal processes.
- County officials: will need secure collection/storage procedures for SSNs/ITINs and training/documentation for renewal determinations.
- Privacy/security: recommend explicit data‑security protocols and limited use/retention rules if SSNs/ITINs are collected.
Compiled from official sources — confirm details with the bill’s official record.
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