The Illinois PTAX-324 is the application for the Senior Citizens Homestead Exemption. You fill out one page, attach proof of your age and proof that you own the home, and file it with your county’s Chief County Assessment Officer. Once approved, the exemption reduces your home’s equalized assessed value by up to $5,000, or up to $8,000 in Cook County and the counties bordering it, and that reduction shows up as a lower line on your property tax bill.
Who Can File
You need to meet all four of these conditions during the assessment year, which runs from January 1 through December 31 of the tax year you are claiming:
- You turn 65 at some point during the year. You do not have to be 65 on January 1; any time before December 31 counts.
- You are the owner of record or hold a legal or equitable interest in the home through a deed, contract for deed, trust agreement, life care contract, or qualifying lease.
- The home is your principal residence. Vacation homes, rentals, and second homes do not qualify.
- You are personally liable for the property taxes.
If the home is held in a trust, you still qualify, but the assessor needs to see that you are a current living beneficiary. Pull the pages of your trust agreement that name you as a beneficiary (usually near the front) and include them with your application.
If you previously received the exemption and later moved into a facility licensed under the Nursing Home Care Act, the Assisted Living and Shared Housing Act, the ID/DD Community Care Act, or a similar state-licensed facility, you keep the exemption as long as your spouse (also 65 or older) still lives in the home, or the home is unoccupied during the assessment year.
What to Gather Before You Start
Have these in front of you before you open the form:
- Your Property Index Number (PIN), which appears on your most recent property tax bill. If you cannot find it, your county assessment office can look it up, or you can write in the legal description instead.
- Proof of age. The form accepts a state-issued driver’s license, a state-issued identification card, or a birth certificate. Those are the only three options listed. A passport is not among them.
- Proof of ownership. A deed, contract for deed, trust agreement, life care contract, lease, or other written instrument showing your interest. A property tax bill by itself does not count.
- Trust pages, if the property is held in a trust.
Filling Out the Form
Some county versions of the PTAX-324 look slightly different, but the information is the same.
Step 1: Your Information and the Property
Enter your full name, the street address of the home, and a daytime phone number. If your mailing address is different from the property address, use the separate mailing-address line so the assessor’s letters reach you. Fill in the assessment year you are applying for, your Property Index Number (or the legal description), and your date of birth. If a co-owner is also applying, their name and date of birth go on the next line.
Step 2: Residency and Ownership
This section is a short series of yes-or-no questions keyed to January 1 of the assessment year.
- Check the type of residence: single-family home, duplex, townhome, condominium, apartment, or other.
- Confirm you were the owner of record or held a legal or equitable interest on January 1. If you acquired the property after that date, write the date you gained your interest.
- Confirm you were liable for the property taxes on that date.
- Confirm the home was your principal residence. If you moved in after January 1, write the date you first occupied it.
- If you now live in a licensed care facility, enter its name and address, and indicate whether your spouse still occupies the home or the home is unoccupied.
Step 3: Documentation
In some counties this step is completed by the assessor’s office, which notes which ownership document you provided and when it was executed. In other counties you check the box yourself. Either way, attach the actual document. The assessor needs it to process the application.
Step 4: Signature
Sign and date the form. Your signature certifies the information is true, correct, and complete. Illinois treats the form as an affidavit, so knowingly providing false information carries penalties.
Where and When to File
File the completed PTAX-324 and your supporting documents with your local Chief County Assessment Officer, not the Illinois Department of Revenue. Each county has its own office; the county government website or courthouse can direct you.
Deadlines are set at the county level and vary. Cook County’s deadline for the 2025 assessment year is May 15, 2026, with late applications handled as a Certificate of Error. Will County’s deadline has historically fallen around July 1. Call your county assessor or check its website early in the year to confirm the current date.
Filing in person lets you walk out with a stamped copy as your receipt. If you mail the application, send it certified so you have proof of the date.
After You File
Once the initial PTAX-324 is approved, you generally do not file the same form again every year. Some counties ask you to submit Form PTAX-329 (Certificate of Status) annually to confirm you still qualify. Cook County renews the exemption automatically. Ask your county assessor which rule applies where you live.
The exemption shows up as a line-item reduction on your next property tax bill. If it is not there, contact the assessor’s office before the next billing cycle. Catching a missing exemption early is easier than fixing it retroactively. Keep a copy of your filed application and the stamped receipt in case questions come up later.
Combining It With the Senior Freeze
The Senior Citizens Homestead Exemption is separate from the Senior Citizens Assessment Freeze Homestead Exemption, which locks your EAV at a base-year level if your total household income is at or below $65,000. You can claim both at the same time; they are not mutually exclusive. The freeze uses its own form, PTAX-340, and includes an income-verification step. In Cook County, a single consolidated application covers both exemptions for the current tax year.