Illinois 2025-2026 Regular Session

Illinois House Bill HB1193

Introduced
1/9/25  
Refer
1/9/25  
Refer
2/11/25  

Caption

PROP TX-SENIOR FREEZE-CPI

Impact

By adjusting the income limit in alignment with changes to the Consumer Price Index for All Urban Consumers, the bill introduces an automatic annual adjustment to the income ceiling for subsequent years. This provision safeguards the benefits of the exemption against inflation and further reinforces the legislative intent to support senior citizens financially. It allows seniors with marginally higher incomes to benefit from the assessment freeze, which could translate to significant savings on property taxes. This is particularly vital in Illinois, where property taxes can be a burden on low-income individuals.

Summary

House Bill 1193 amends the Property Tax Code to adjust the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption. Effective for the taxable year 2026, the bill raises the income limit from $65,000 to $73,700 for households to qualify for property tax relief. This change intends to provide additional financial support to low-income seniors, ensuring that they can afford their property taxes while maintaining their residences. The bill acknowledges the rising costs of living, particularly in the wake of economic challenges posed by the COVID-19 pandemic.

Contention

While there may not be direct opposition to the increase of income limitations, advocates for senior citizens may express the need for even more comprehensive measures for tax relief. Critics might argue that the raised limits may not fully address the financial difficulties faced by seniors living on fixed incomes, especially those dealing with consistently increasing healthcare costs. Notably, the bill does not provide additional exemptions or support measures for seniors beyond the income threshold, which could lead to disparities in the assistance provided to those nearing the limit.

Companion Bills

No companion bills found.

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