COOK COUNTY ASSESSOR’S OFFICE
118 NORTH CLARK STREET, RM 320
CHICAGO, IL 60602
PHONE: 312.443.7550
WWW.COOKCOUNTYASSESSOR.COM
COOK COUNTY ASSESSOR
FRITZ KAEGI
Disabled Persons Homeowner Exemption General Information
All applications must include Photo ID and Occupancy Affidavit
What is the Disabled Persons Homeowner Exemption?
The Disabled Persons Homeowner Exemption provides an
annual $2,000 reduction in the Equalized Assessed Value (EAV)
of the property. The property must have been owned and
occupied on January 1st of the assessment year by a disabled
person who is liable for the payment of property taxes.
Who is eligible?
To qualify for this exemption, you must:
- be disabled or become disabled during the assessment
year, i.e. cannot participate in any “substantial gainful
activity by reason of a medically determinable physical
or mental impairment” which will result in the person's
death or that will last for at least 12 continuous months.
See the list of "What types of documents must be
provided with this form as proof of my disability?"
atop the right-hand column on this page.
- own or have a legal or equitable interest in the property, or a
leasehold interest in a single-family residence. Note: rental
or commercial property does not qualify for this exemption.
- occupy the property as your principal residence on January
1st of the assessment year, and
- be liable for the payment of the property taxes.
If you previously received a Disabled Persons Homeowner
exemption and now reside in a facility licensed under the
Nursing Home Care Act, you are still eligible to receive
this exemption, provided:
- your property is occupied only by your spouse, or
- your property remains unoccupied during the assessment
year.
A resident of a cooperative apartment building or life care facility
as defined under Section 2 of the Life Care Facilities Act qualifies
to receive this exemption, provided:
- the property is occupied as the primary residence by a
disabled person,
- the disabled person is liable by contract with the owner(s) of
record for the payment of the apportioned property taxes on
the property, and
- the disabled person is an owner of record of a legal or
equitable interest in the cooperative apartment building.
Note: A resident of a cooperative apartment building who has
leasehold interest does not qualify for this exemption.
Can I estimate the amount of exemption?
Yes. You can estimate the amount of your exemption by
multiplying the $2,000 reduction in EAV for this exemption by the
total tax rate that is shown on your most recent property tax bill.
(Example: $2,000 EAV x 10% = estimated amount of your
exemption savings.)
What types of documents must be provided with this form as
proof of my disability?
You will be required to provide one of the following documents to
qualify for this exemption. The proof of disability must be for the
same year as the assessment year you are applying for.
1. A Class 2 Illinois Disabled Person Identification Card from
the Illinois Secretary of State's Office. [Note: Class 2 or
Class 2A qualifies for this exemption; a Class 1 or 1A
does not qualify.]
2. Proof of Social Security Administration disability benefits
which includes an award letter, verification letter or
annual Cost of Living Adjustment (COLA) letter. If you
are under the age of 65 and receiving Supplemental
Security Income (SSI) disability benefits, proof
includes a letter indicating SSI payments for the
Certificate of Error Tax Year
3. Proof of Department of Veterans Affairs disability benefits
which includes an award letter or certification letter indicating
you are receiving a pension for a non-service connected
disability
4. Proof of pension for non-military-service-connected disability.
5. Proof of Railroad or Civil Service Disability benefits which
includes an award letter or verification letter of total (100%)
disability.
6. If you are unable to provide proof of your disability listed in
items 1 through 4 above, you must submit Form PTAX 343-A,
Physician's Statement for Proof of Disability, completed by a
physician. [Note: You may also be required to be re-examined
by an IDOR designated physician. You would be responsible
for any cost incurred for your examination by any physician.]
When will I receive my exemption?
The year that you apply for this exemption is referred to as the
"assessment year". If your exemption is granted, it will be applied to
the property tax bills that are paid the year following the
assessment year.
What are the different types of homeowner exemptions
available for Disabled persons and/or veterans?
The Disabled Veterans Homeowner Exemption allows various
levels of partial or possibly full exemption from property taxes in
Illinois for veterans with a service-connected disability. Service-
connected disabilities can be certified only by the United States
Department of Veterans Affairs (commonly known as the VA).
Full details are available on the Cook County Assessor’s Office
web site on the “Exemption Descriptions” page. This exemption
also allows, when applicable, up to a $70,000 reduction in
assessed value for federally approved, specially adapted
housing. The Disabled Persons Homeowner Exemption allows an
annual $2,000 reduction in EAV. [Please note: You cannot claim
Disabled Veterans Exemption provisions and the Disabled
Persons Exemption.]
The Returning Veterans Homeowner Exemption is also available
for veterans returning from active duty in an armed conflict
involving the United States. This exemption is applicable in the
Tax Year in which the veteran returned and can be received in
combination with other exemptions referenced above.
