Published on December 29, 2025 10:32 am
Last Updated on December 29, 2025 10:32 am
Legislation signed into law by the Governor increases the “maximum income limitation” for the Low-Income Senior Citizen Assessment Freeze Homestead Exemption. The change begins with the 2026 (payable 2027) year.
The maximum household income goes from $65,000 for property tax payable in 2026 to $75,000 for property tax payable in 2027. The maximum household income will increase by $2,000 for property tax years 2027 and 2028.
After the 2028 year, the maximum income limitation will remain at $79,000 unless it’s changed by the General Assembly.
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.
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.
For questions or further assistance, please contact the Effingham County Supervisor of Assessments Office at 217-342-6711 or assessor@effinghamcountyil.com
