House & Apartment

Owning a home comes with long-term responsibilities, both financial and legal. Understanding these responsibilities can help maintain ownership of a home. 

Illinois homeowners are responsible for:

• Paying their mortgage (home loan) on time, if they have one,
• Paying property taxes on time,
• Paying any association assessments on time, including special assessments,
• Paying for utilities, including water and sewer service if available,
• Following local laws about building codes, noise, snow removal, lawn care, and more, and
• Maintaining the home and yard, including repairs and routine upkeep.

In Illinois, property taxes are assessed and collected by local governments (such as counties, cities, and school districts). Taxes are charged in arrears, meaning the tax bill for 2026 is based on the value assessed in 2025. People can also qualify for property tax exemptions.

There are two main ways property taxes are paid in Illinois:

• If there is a mortgage (home loan), the lender may pay the taxes and insurance from an escrow account, or
• The property owner will pay the taxes directly.

Property owners paying taxes directly usually have several options:

• Online payments,
• Mail-in checks, and
• In-person payments at designated locations.

There are serious consequences to not paying property taxes on time, including penalties and interest. Homeowners can also lose ownership of the property if taxes remain unpaid for long enough. Learn about your options if you fail to pay your property taxes.

Property tax is based on the local assessor's determination of the property value. Every three years, the county assessor estimates the fair market value. The fair market value is how much someone might pay to buy the property.

Next, the assessed value of the property is determined. Homeowners' assessed value is 10% of the fair market value. For most commercial property owners, it is 25% of the fair market value. 

Then, the state equalizer is applied to the assessed value. This creates the Equalized Assessed Value (EAV) for the property.

After the EAV is calculated, homeowner exemptions can reduce the property's taxable value. The homeowner can file for up to 4 exemptions. The remaining value (called the “Adjusted Equalized Assessed Value”) is multiplied by the local tax rate.

Ask the county assessor's office how the tax bill will be calculated for more information.

A property tax exemption is like a discount applied to the Equalized Assessed Value (EAV). Exemptions lower the EAV. This would result in a lower property tax bill.

The township or county tax assessor's office can share information about property tax exemptions. Some tax assessor websites let people look up property tax history and verify exemptions currently in place. 

Apply through your county assessor's website or call their office to learn the process. The Illinois Department of Revenue also provides more information.

General Homeowner’s (Homestead) Exemption

• Reduces a home’s Equalized Assessed Value (EAV) by $10,000 in Cook County (fixed amount regardless of home value), up to $8,000 max in neighboring counties, and $6,000 max in all other counties.
• Applies only to the primary residence (single-family home, condo, or co-op).
• Check with the county assessor's office or ask a property tax attorney for help figuring out specific situations.
• Read the homestead exemption statute at 35 ILCS 200/15-175.

Longtime Homeowner Exemption (Cook County only)

• Provides a larger exemption with no limit if a Cook County property’s assessed value increased beyond state limits.
• Requires meeting ownership, residency, and income criteria.

Senior Citizen Homestead Exemption

• Reduces a home’s Equalized Assessed Value (EAV) by $8,000 in Cook County (added to the $10,000 homeowner exemption for a total $18,000 reduction), up to $8,000 max in neighboring counties, and up to $5,000 max in all other counties.
• Applies only to primary residences.
• Read the senior citizen homestead exemption statute at 35 ILCS 200/15-170).

Senior Assessment Freeze ("Senior Freeze")

• Freezes a property’s assessed value to prevent increases.
• Requires a yearly application showing income under $65,000 and enrollment in specific public assistance programs.
• Read the senior citizen assessment freeze statute at 35 ILCS 200/15-172.

Senior Citizen Tax Deferral Program

• A loan (up to $7,500) to help pay property taxes for eligible seniors with income under $65,000.
• The loan is repaid with interest when the home is sold, refinanced, or the owner dies.
• Read the senior citizen tax deferral statute at 320 ILCS 30.

Returning Veterans’ Exemption

• Provides a $5,000 reduction in a home’s Equalized Assessed Value (EAV) for two years after returning from active duty.
• The veteran must own and live in the home on January 1 each year.
• Read the returning veterans' exemption statute at 35 ILCS 200/15-167.

Standard Veterans with Disabilities Homestead Exemption

• Reduces a home's EAV based on the veteran’s disability level, as certified by the U.S. Department of Veterans Affairs.
• Also available to surviving spouses of veterans who died due to service who have not remarried.
• Read the veterans with disabilities homestead exemption statute at 35 ILCS 200/15-169.

Veterans with Disabilities Exemption for Specially-Adapted Housing

• Provides up to $100,000 reduction in assessed value for specially adapted veteran housing funded federally.
• Valid while the veteran, spouse, or unmarried surviving spouse lives there.
• Read the veteranss with disabilities exemption for specially-adapted housing at 35 ILCS 200/15-165).

Persons with Disabilities Homestead Exemption 

• Gives a $2,000 reduction in the property's Equalized Assessed Value (EAV) annually.
• The disabled person must live in the home as their primary residence, pay property taxes, and have ownership or legal interest in the property.
• Read the persons with disabilities homestead exemption statute at 35 ILCS 200/15-168).

There are additional exemptions for veterans with disabilities.

You can get your property taxes lowered by proving that your house is worth less than the assessor says it is. However, there can be strict timeframes and rules for this process. The process depends on where your property is located in the state.

You must continue paying your property taxes while your appeal is pending, but if your appeal is successful, you will receive a refund for any overpaid amount. To support your appeal, gather evidence like appraisals or sales of similar properties, and check for errors in your property details on the assessor’s records.

In most of Illinois, you can contact your local assessor or chief county assessment officer about the value of your property. Some assessors may require you to file something in writing, such as a complaint form. You may have to formally appeal to your local board of review about how much your house is worth. Contact information for the local boards of review is available on the Illinois Property Tax Appeal Board website.

In Cook County, you can appeal the value of your property with the Cook County Assessor or the Cook County Board of Review. The deadlines for appeals depend on where your property is located. Reach out to these offices about when your specific property can be appealed.

You can lose your home or property if you don’t pay your residential property taxes. After you fail to pay, your taxes will be considered delinquent. Failing to pay property taxes when due can mean:

• The amount you owe may increase from interest, penalties, and costs,
• Taxes become delinquent, and the county can file a lien on your property,
• Your unpaid taxes can be sold at a public auction,
• A tax buyer may become the new owner of your property and evict you, and
• If your mortgage contract requires you to pay your property taxes on time, your lender may file for foreclosure.

Property tax notices are usually sent by mail. Not receiving property tax notices doesn’t protect you from the legal consequences of not paying your property taxes. Check whether the county has your correct mailing address and read your mail carefully.

You have limited time to request exemptions or dispute the amount due. Talk to your county right away if you:

• Are asked to pay the wrong amount of taxes (or aren’t sure if the bill is correct),
• Fall behind on payments, or
• Haven’t received notices.

When property taxes aren't paid on time, the county can sell the unpaid debt at a public auction called a tax sale. At this auction, investors or other buyers purchase tax certificates representing the unpaid taxes on the property. When someone buys a tax certificate, they essentially pay the property owner's tax debt to the county.

To avoid losing ownership rights, it’s important to pay taxes or dispute any errors before the tax sale occurs. After the tax sale, the owner has a limited time to pay their delinquent taxes plus fees, which is called the redemption period. If unpaid after the redemption period, the tax buyer can take ownership and evict the owner without filing a separate eviction case.

Property owners can request a “sale-in-error” declaration if they believe a mistake occurred during the property tax sale process, such as taxes being paid but not credited or bankruptcy protection being ignored. The county may fix the problem administratively or through the courts.

Challenging a tax sale or tax deed can be complex. Consulting with an attorney experienced in real estate and property tax law can be very helpful.

If you have already lost your property to a tax deed, you may be able to get some money from the county to compensate you for the lost property. You must file a petition for this money, which is called “indemnity,” within 10 years of the date a judge issued the tax deed.

The petition must be filed with the court that issued the deed. You may be able to work with the tax buyer to use indemnity money to buy back the property. Talk to a lawyer for help in filing an indemnity petition.  

If your house has been damaged or destroyed by a natural disaster or incident and you have property insurance, report the loss to your insurance company as soon as possible. Also report any potentially criminal damage (like vandalism, theft, or suspected arson) to the police.

After an insurance company receives a claim, they may require the person reporting the claim to fill out a detailed report describing the situation. The company may also send people to evaluate the damage or require the owner to answer questions under oath. 

Gather all materials that may help with the claim and share them with the insurance company right away, including:

• Photos or videos of the damaged property,
• Damage and repair estimates,
• Receipts for work done, and
• If the property is severely damaged, receipts for staying elsewhere.

Homeowner’s insurance is a contract with an insurance company to protect a property owner's home and belongings. Policies vary, including:

• What kinds of things are covered or not covered ("excluded"),
• The types of damage or loss covered,
• The amount of coverage (the coverage limit),
• The deductibles, and
• The premiums.

The Illinois Department of Insurance has information for shopping for homeowner’s insurance.

Use the Federal Emergency Management Agency’s (FEMA) National Flood Insurance Program site for:

• Flood risk,
• Flood insurance cost estimates, and
• More information on flood insurance.

An insurance company will only approve claims covered in the contract or applicable law. Sometimes, however, an insurance company may make mistakes.

If the insurance company denies part or all of a claim, ask for the basis of the denial in writing. Tell the insurance agent or company about your concerns and offer documentation supporting your position. Keep a record of any phone calls and other communications. When there is disagreement on the amount of damage, ask if an appraiser can decide the cost.

Sometimes, you can't resolve your concern after talking with the insurance company. Do not wait to take action because there are strict timelines for pursuing legal remedies. You can call the Illinois Department of Insurance Consumer Assistance line at (866) 445-5364 or file a complaint with the Illinois Department of Insurance. You can also hire an independent adjuster or attorney to help resolve the claim.

Code violations happen when a person, business, or property doesn’t follow local laws or rules about building, safety, health, zoning, or other community standards. These rules are set by city, county, or state governments to protect public health, safety, welfare, and property values. Code violations may be issued after damage happens to property if repairs are not made soon enough or without the required approvals.

Common examples of code violations include:

• Building without proper permits,
• Unsafe or deteriorating structures,
• Illegal land use or zoning (like running a business in a residential area),
• Improper waste disposal or sanitation problems,
• Fire safety hazards, and
• Noise or nuisance violations..

Local government officials usually enforce these rules through inspections. They may check properties routinely or respond to complaints. If they find a violation, they must provide a clear written notice explaining the problem, how to fix it, and the deadline (often 15 days).

If a violation is not fixed by the deadline, the next step is usually an administrative hearing. The hearing officer can decide whether to allow the local government to fine the property owner and place a lien on the property. A property owner who misses or loses the administrative hearing has 35 days to file a request for review in the county circuit court.

The exact rules depend on where the property is located and how big or complex the project is. Ask the local building or zoning department for more information.

Yes. Owning a home means keeping up with repairs and maintenance. If any part of a property violates local building codes or creates a safety hazard, the city or local government has the authority to require the owner to fix the problem or, in some cases, tear down the unsafe part.

Yes, there are both national and statewide programs to help Illinois homeowners pay for necessary home repairs and improvements. These programs can assist with costs like fixing structural issues, upgrading heating or plumbing systems, or adding accessibility features like ramps or grab bars.

Some key programs include:

• Homeowner Assistance Fund Home Repair Program (HAFHR): Offers low-interest loans or grants for essential repairs, including roofing, electrical, plumbing, and heating systems.

• Section 504 Home Repair Program: Provides financial help to low-income homeowners for home repairs, improvements, or modernization projects.

• Chicago Home Repair Program: Available to income-eligible homeowners in Chicago, offering repairs and improvements to roofs, porches, and more.

Eligibility and application details vary by program and location. To learn which programs you may qualify for and how to apply, visit the Illinois Housing Development Authority (IHDA) website or contact your local housing agency.

Make sure your contractor has any required licenses and insurance:

• Cities and some counties may have their own licenses,
• The Illinois Department of Financial and Professional Regulation controls roofing licenses, and
• The Illinois Department of Public Health grants plumbing licenses. 

Call the building department in your county or city for license and insurance requirements.

• Research your contractor online by reading reviews,
• Ask your contractor for references and pictures of completed projects,
• Get an agreement for your home improvement project in writing, and
• If you don’t agree with the contractor on something, write to the contractor about the problem and demand a solution.

The Illinois Attorney General's Office has more information on home repair and construction.

The Low-Income Home Energy Assistance Program (LIHEAP) helps eligible low-income households pay for home energy services. This includes assistance with heating gas, propane, and electricity. Visit your Community Action Agency (sometimes called a local agency) for more information about:

• Services available in your area,  and
• Benefits available for homeowners.

Energy audits may also help you with your utility payments by  helping identify: 

• Energy-saving opportunities, and
• Common home improvements like insulation, air sealing, and ventilation.

Check with your utility provider for information on energy audits or other programs:

• Ameren Illinois
• ComEd
• Nicor Gas
• North Shore Gas
• Peoples Gas
• Mid American