General Homestead Exemption


Currently, this exemption lowers the equalized assessed value of the property by $6,000. Beginning in 2023 (payable in 2024) a change to the General Homestead Exemption amount will increase to $8000.


  • Property ownership and primary residency on the property as of January 1st of the tax year seeking the exemption

  • Only one property can receive this exemption

To Apply:

All applications must be submitted online through the Smartfile E-Filing Portal.  There is no annual renewal for this exemption. Applicants will need to provide proof of residency (ex. driver's license, state ID). 
You can receive assistance by phone or in person by calling or visiting the Chief County Assessment Office or the local township assessor’s office. To start the application process yourself online:

  • Go to the Chief County Assessment Office Smart E-Filing Portal at
  • Log in to your account, create a new account, or log in as a guest
  • Click “Available Filings”
    • EX01: Homestead Exemption Application (First time applications only)
  • Click "Begin Filing" and follow the instructions

35 ILCS 200/15-175

  1. Assessor

    Physical Address
    17801 W. Washington St.
    Gurnee, IL 60031


    Phone: 847-244-1101, ext. *201
    Fax: 847-244-8521