The Kane County senior tax freeze locks the taxable value of your home at a base-year level so rising assessments can’t inflate your property tax bill, and you qualify if you turn 65 during the tax year, live in the home as your principal residence, have an ownership interest, and keep total household income at or below the statutory limit. For the 2025 tax year (payable in 2026) that limit is $65,000. A new state law signed December 12, 2025 raises it to $75,000 for the 2026 tax year, then $77,000 for 2027 and $79,000 for 2028.1Kane County Assessment Office. Kane County Supervisor of Assessments Details Changes to Senior Freeze Eligibility Under New State Law You apply on Form PTAX-340 through the Kane County Supervisor of Assessments, and you must re-apply every year.
What the Freeze Actually Does
The freeze does not freeze your tax bill. It freezes the equalized assessed value (EAV) used to calculate it. When you first qualify, the county records that year’s EAV as your base year. In later years, if your current EAV has risen above the base, the county uses the lower base-year figure to calculate your taxes. The reduction appears on your bill as a lower taxable value.
Local tax rates can still change, so your actual dollar bill can go up or down even while the frozen value holds. And if property values drop and your current EAV falls below your original base, the statute resets the base to the lower figure, so you always get the benefit of whichever value is lower.
Who Qualifies
The program is governed by 35 ILCS 200/15-172, and the Kane County Supervisor of Assessments applies the rules locally.2Illinois General Assembly. 35 ILCS 200/15-172 – Low-Income Senior Citizens Assessment Freeze Homestead Exemption You have to meet all four of the following:
- Age. You must turn 65 at some point during the tax year you are applying for.
- Residency. The home must be your principal residence, occupied by you as of January 1 of that tax year.
- Ownership. You must be an owner of record or hold a legal or equitable interest, which includes ownership through a trust, a life estate, or a qualifying leasehold.
- Household income. Total household income for the calendar year before the tax year must fall at or below the statutory limit.
Everyone living in the household counts toward the income total, not just the owner. If an adult child or another relative lives with you, their income is part of the calculation.
Income Limits for 2025 Through 2028
Public Act 104-0452, signed December 12, 2025, raised the ceiling substantially. The schedule going forward:
- 2025 tax year (payable 2026, based on 2024 income): $65,000
- 2026 tax year (payable 2027, based on 2025 income): $75,000
- 2027 tax year (payable 2028, based on 2026 income): $77,000
- 2028 tax year (payable 2029, based on 2027 income): $79,000
After 2028 the limit stays at $79,000 unless the General Assembly changes it again. If you were denied in a prior year because your income sat between $65,000 and $75,000, you should re-apply for the 2026 tax year.1Kane County Assessment Office. Kane County Supervisor of Assessments Details Changes to Senior Freeze Eligibility Under New State Law
What Counts as Household Income
This is where most applications fail. The income definition is broader than what shows up on your federal return. For every person in the household, you add together:
- Adjusted gross income from the federal return
- Social Security benefits, the full amount received, not just the taxable portion
- Interest and dividends, including tax-exempt interest
- Pension and annuity payments, including distributions from annuity, endowment, or life insurance contracts
- Railroad Retirement benefits
- Cash public assistance from any government agency
- Workers’ compensation benefits
- Illinois income tax paid for the year, added back in
- Net operating loss or capital loss carryovers
Veterans’ benefits are not counted, a rule in effect since 2001.2Illinois General Assembly. 35 ILCS 200/15-172 – Low-Income Senior Citizens Assessment Freeze Homestead Exemption If VA disability or pension payments push your total above the threshold on paper, subtract them before comparing against the limit.
People commonly forget a spouse’s Social Security check or overlook tax-exempt municipal bond interest. The county adds every source. If the total exceeds the limit by one dollar, the application is denied for that year.
How to Apply
Gather these before you start:
- Property Index Number (PIN). It is on your previous tax bill or assessment notice. You can also look it up by name or address at kaneil.devnetwedge.com.
- Proof of age. An Illinois driver’s license, state ID card, or certified birth certificate.
- Income records for every household member. SSA-1099 forms, federal tax returns, W-2s, 1099-R forms for pensions and annuities, and statements for any other income listed above.
- Property legal description. From your deed or your most recent assessment notice.
The application is Form PTAX-340. You can get it from the Kane County Supervisor of Assessments exemption portal online or at the office at 719 S. Batavia Ave, Building C, Geneva, IL 60134. The form asks you to total each income source across every household member. You sign under penalty of perjury, so check that your numbers match the documents you attach.4Kane County Assessment Office. Forms – Kane County Assessment
The deadline is July 1. For the 2026 tax year (payable 2027), your completed PTAX-340 and supporting documents must reach the Supervisor of Assessments office by July 1, 2026. Missing it generally means losing the freeze for that full tax cycle.1Kane County Assessment Office. Kane County Supervisor of Assessments Details Changes to Senior Freeze Eligibility Under New State Law
You can submit three ways: in person in Geneva, by mail, or through the county’s online exemption portal. The online portal is the fastest and lets you upload scanned income documents. If you mail your application, send it early. Postmark dates do not always rescue a late filing. Once the county processes the application, you should get a confirmation notice, and the freeze will appear on your next property tax bill as a reduction in taxable value.
You Have to Re-Apply Every Year
The freeze is not a one-time filing. Every year you have to re-verify income and residency. The county usually mails a renewal form in the spring. Don’t rely on it. If it gets lost, you are still responsible for filing by July 1. Keep copies of each year’s application and income documents.
If your income tops the limit one year and drops back the next, you can re-apply and get the freeze back. A single high-income year does not permanently disqualify you. The base year, however, only resets under the specific circumstances in the statute, so a temporary loss of eligibility does not automatically change your original base.
Stacking with Other Senior Benefits
Standard Senior Citizens Homestead Exemption
The freeze is separate from the standard Senior Citizens Homestead Exemption under 35 ILCS 200/15-170, and you can claim both on the same home.5Illinois General Assembly. 35 ILCS 200/15-170 – Senior Citizens Homestead Exemption The standard exemption gives a flat EAV reduction, up to $5,000 in Kane County, regardless of income. You just need to be 65 or older and occupy the home as your principal residence. When you qualify for both, the county applies the flat reduction on top of the frozen base-year value.
Senior Citizens Real Estate Tax Deferral Program
Illinois also offers a separate program that lets qualifying seniors postpone paying the bill entirely. For the 2026 tax year the household income limit for deferral is $77,000, deferred amounts accrue 3% interest per year, you can defer up to $7,500 annually, and the total deferred balance cannot exceed 80% of your home equity. The deferred amount becomes a lien and must be repaid when you sell, transfer the home, or within one year of the homeowner’s death.6Illinois Department of Revenue. Senior Citizens Real Estate Tax Deferral Program
The deferral stacks with the freeze. The freeze is a true exemption; the deferral is a loan against your home that has to be repaid with interest.
If You Are Denied, or Missed Prior Years
If the county rejects your application, call the Supervisor of Assessments first. Many denials come from simple errors: a missing document, an income figure that doesn’t match the attachment, or an unsigned form. Those can often be corrected without a formal appeal.
If the denial stands and you believe you qualify, you can file a formal complaint with the Kane County Board of Review on Form PTAX-230, attaching evidence that supports your eligibility. Appeals generally must be filed within 30 days after the assessment office publishes its changes for the year, so move quickly.
If you were eligible in a prior year but did not apply, or the exemption was mistakenly left off your bill, Illinois law allows a Certificate of Error. The county can apply the exemption to prior tax years and issue a refund for the overpayment. Contact the Supervisor of Assessments to find out which prior years are still open and what documentation you will need.
When the Freeze Ends
The freeze ends when you no longer meet the requirements. The usual triggers are selling or transferring the property, moving to a different primary residence, or household income climbing past the limit. If the qualifying homeowner dies, the exemption does not automatically pass to heirs or other household members. They have to independently meet every requirement (age 65 or older, income under the limit, ownership interest) and file their own application.
Losing the freeze carries no penalty or repayment, which is a key difference from the deferral program. Your assessed value simply returns to the current EAV the following year. If you later qualify again, you can re-apply, but your base year will be set to the new qualifying year rather than your original base.