Homestead Exemption for Persons with Disabilities (HEPD)

Benefit:

This exemption lowers the equalized assessed value of the property by $2,000, and may be claimed in addition to the General Homestead Exemption and the Senior Homestead Exemption, if applicable. However, this exemption cannot be claimed in addition to the Disabled Veterans’ Standard Homestead Exemption or the Disabled Veterans’ Exemption of $100,000; you can only receive one of these exemptions and, if you are a veteran, you should choose to apply for the one most beneficial to you.

Qualifications:

To qualify, applicants must:

• Own or have a legal or equitable interest in the property
• Have lived on the property on or before January 1st of the tax year.
• Be disabled under the Federal Social Security Act and supply either: 
  • A copy of your Illinois Disabled Person Identification Card (PDF) stating that you are a Class 2 or 2A disability (for each year you qualify); or
  • Proof of Social Security Administration Social Security Benefits. This proof includes an award letter, verification letter, or annual cost of living adjustment (COLA) - This paperwork must be issued in the tax year for which you are applying. Whichever you supply, it must indicate that the benefits are for disability; or
  • Proof of Veterans Administration disability benefits which includes an award letter or verification letter indicating you are receiving a pension for a non-service connected disability; or
  • Proof of Railroad or Civil Service disability benefits which would be an award letter showing a total 100% disability; or
  • A completed PTAX-343-A Form, Physician’s Statement for the Homestead Exemption for Persons with Disabilities

To Apply:

All applications must be submitted online through the Smartfile E-Filing Portal.  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:

• Go to the Chief County Assessment Office Smart E-Filing Portal at assessor.lakecountyil.gov

• Log in to your account, create a new account, or log in as a guest

• Click “Available Filings”

  • EX01: Homestead Exemption Application (First time applicants only) or

  • EX03: Disabled Persons or Disabled Veterans Exemption Renewal

• Click “Begin Filing” and follow the instructions

Properties Held in Trust:

When you are applying for a new exemption and the property is held in trust, we must verify that the applicant is a current living beneficiary of that trust. The exemptions cannot be applied without this verification. Please include a copy of that part of the actual trust agreement which states that the applicant is a beneficiary. This can usually be found on the first few pages of the trust document. Should you have any questions, please feel free to contact us directly at 847-377-2100. 

35 ILCS 200/15-168