Senate Bill 642 was signed into law, creating Public Act 104-045, which increases the “maximum income limitation” for the Low-Income Senior Citizen Assessment Freeze Homestead Exemption.

The change begins with the 2026 (payable 2027) tax year increasing the maximum household income to $75,000 (from $65,000 for 2025 tax year payable 2026).

It will increase the next year 2027 tax year (payable 2028) to $77,000 then in 2028 tax year (payable in 2029) to $79,000.

The applications for the 2026 tax year will be mailed to all taxpayers who received the Low-Income Senior Citizen Assessment Freeze Homestead Exemption in 2025 tax year (payable 2026) by March 1, 2026.

For first-time applicants, the form will be available on the Ogle County website, (www.oglecountyil.gov) or in the Supervisor of Assessments Office. Forms can also be mailed on request by calling the Supervisor of Assessments office at 815-732-1150.