12/30/25
2026 Property Tax Senior Freeze Exemption Increases Maximum Household Income Eligibility Requirements to $75,000*
Press Release
2026 Property Tax Senior Freeze Exemption Increases Maximum Household Income Eligibility Requirements to $75,000*
On December 12, 2025, the Governor signed Senate Bill 642 into law, creating Public Act 104-0452, which increases the “maximum income limitation” for the Low-Income Senior Citizen Assessment Freeze Homestead Exemption (the “LISCAFHE”). The change begins with the 2026 (payable 2027) year:
After the 2028 year, the maximum income limitation will remain at $79,000 unless it is changed by the General Assembly. *More information on what is included in Maximum Household Income will be available on with the renewal form and on the County Website at https://effinghamcountyil.gov/ to assist in determination of filing affidavit section “Part B”. If income is over $75,000 you may still qualify for the Senior Homestead based on Age and Occupancy “Part A”. Please complete form in full.
When will the application forms with these changes be available?
Effingham County Senior Homestead/Freeze Renewal forms for the 2026 (payable 2027) Tax Year will be mailed to all taxpayers who made application or renewed in 2025 around second week in February 2026. Those turning 65 years of age in 2026 should apply after February’s mailing as well.
When will the applications be due back to the Assessment Office?
Renewal forms for the 2026 (payable 2027) year are due back in the Effingham County Assessment Office June 1, 2026. They can be mailed or dropped off at the office at 101 N 4th St, Suite 400, Effingham, IL 62401.
What if I have further questions or need assistance?
For questions or further assistance, please contact the Effingham County Supervisor of Assessments Office at 217-342-6711 or assessor@effinghamcountyil.gov
Pamela Braun, Supervisor of Assessments
