2026 Property Tax Senior Freeze Exemption Increases Maximum Household Income Eligibility Requirements to $75,000

The income eligibility threshold for the Low-Income Senior Citizen Assessment Freeze Homestead Exemption in Illinois will rise to $75,000 for the 2026 tax year, following new legislation signed on December 12, 2025. Application forms reflecting this update will be available at the Macon County Supervisor of Assessments Office, on their website, and at many local banks, credit unions, post offices, and libraries by late January 2026. Completed forms must be returned by November 1, 2026. Residents seeking more information can call 217-424-1364 or email assessor@maconcounty.illinois.gov. This exemption is separate from the Senior Citizens Real Estate program.