Wednesday, August 23, 2023   |   View in browser

Second Renewal Notice Issued for Senior Freeze Exemption in Cook County

EVANSTON, IL - Earlier this year, Cook County property owners who had previously received senior citizen tax exemptions were mailed renewal applications. Unfortunately, about 60,000 seniors have not yet renewed this year’s Senior Freeze exemption. To ensure that everyone entitled to the Freeze receives it, the 60,000 seniors were mailed a second renewal application on August 17.

The City is encouraging seniors who receive the second Freeze renewal application to complete it as soon as possible. The Evanston Property Tax Assessment Review Office is available to help seniors and other taxpayers complete and file their exemption applications. 

About the Senior Freeze Exemption

The Senior Freeze is one of two property tax exemptions available for properties owned and occupied by people sixty-five years of age or older. Of the two tax breaks, only the income-based Senior Freeze exemption requires an annual renewal.  

Before the COVID-19 pandemic, seniors were required to renew their Senior Freeze exemption annually by verifying their income eligibility. However, in response to the pandemic, the annual renewal obligation was waived. 

Now, individuals seeking the Senior Freeze exemption are once again required to apply for it. The large number of non-renewals this year indicates that many seniors did not realize that the annual renewal requirement had been reinstated.

Eligibility Requirements

To qualify for the Senior Freeze exemption for the 2022 tax year (appearing on tax bills to be paid in the fall of calendar year 2023), taxpayers must meet the following requirements:

• The property owner must have been born in 1957 or earlier

• The property must have been the owner’s principal residence between January 1, 2021 and January 1, 2022

• The combined 2021 income for all members of the owner’s household must have been $65,000 or less

Savings from the Senior Freeze and all other property tax exemptions will appear on the second installment of 2022 tax bills, which will likely be mailed at some time in October of 2023.  

For more information, contact the Property Tax Assessment Review Office at mgibbs@cityofevanston.org, call/text 847-448-4311 or simply dial 311 in Evanston.

Media Contact: Jessie Mayo
jmayo@cityofevanston.org
Phone: 847-448-8041