Great news for our senior citizen homeowners! To provide additional relief to homeowners
on fixed incomes who are 65 years of age or older, the newly revised statute will increase
the maximum household income eligibility requirements.
Beginning in 2026, the maximum household income for the Low-Income Senior Citizen
Assessment Freeze has been increased to $75,000 with additional increases in future years!
| Tax Year | 2025 | 2026 | 2027 | 2028 |
| Maximum Household Income | $65,000 | $75,000 | $77,000 | $79,000 |
Property’s assessed value is “frozen” at a base year, meaning that the taxable value does
not change, providing protection from increases in assessed value and resulting in a more
stabilized property tax bill. Note: This exemption does not “freeze” your taxes, only your
taxable assessed value.
This exemption must be renewed each year. Apply in-person at my office (no appointment
required), or apply online at Assessor.lakecountyil.gov
In addition to the Senior Freeze, the Senior Homestead Exemption is available for any
person 65 years of age or older who owns and occupies their home as their primary
residence. There is no income limit for this exemption.
Recent updates also apply to income limits on the Senior Citizens Real Estate Tax Deferral
Program. The deferral program functions similar to a loan against the property’s market
value. Deferred amounts are “borrowed” from the state of Illinois, who pays up to $7,500
of the tax bill which is repaid after sale of home. Information on this program can be found
through the Lake County Treasurer website.
My office is committed to serving the public with transparency, accuracy, and care.
Whether you have questions about your property’s assessed value, the taxation process,
or need help navigating exemption applications, we’re here to assist. Please feel free to
contact my office.
The Township assessors use the same principles, techniques and methodologies as those
employed by fee appraisers with only slight variations to accommodate the uniformity
criteria of the United States Constitution and the Illinois Constitution.
The Assessor is not responsible for deciding the tax burden. That is established by the
major taxing bodies. The role of the assessment is to provide a means to divide the tax
burden in a fair and equitable manner based on the value of the real estate.
The Assessor uses three traditional approaches to appraise commercial properties in the
township: the cost approach; the market or sales comparison approach; and the income
approach. These are standard methodologies in the appraisal industry. Variations in the
application of these approaches are necessary because the Assessor is also required to
ensure that similar properties have similar assessments. This is known as assessment
uniformity
As a result, assessors rely on statistical measures much more than fee appraisers. Armed
with means, medians and coefficients of dispersion, the Assessor is able to confidently
appraise properties at the appropriate percentage of market value and ensure the degree
of uniformity in the Township is within acceptable parameters
If you call the West Deerfield Township Assessor’s office, you’re likely to get Andrew himself
on the phone, or one of his close colleagues. It’s part of our commitment to serve the community by being more approachable, available, and attentive. Andrew has lived in Deerfield his whole life, and knows our community and its residents need thorough, individualized attention. It’s a point of pride that our office will now walk people through the process
with customized care. We strive to make sure that even in difficult situations, and sometimes stress and confusion, each visitor will leave armed with information and the knowledge that the township understands and supports his or her needs.
