If my parent does not occupy the home due to disability or care need at this time or any time during the year, but the home is not occupied/rented by anyone else is she still eligible for the Senior Citizens Exemption? If I contact Cook County to ask, is there someone there who can help me understand the other exemptions?
Terry Says: I’m reasonably sure that if she owns the home, and does not have another permanent residence, and plans to return to the home, she can still claim the various exemptions allowed in Illinois for seniors. She can always claim that the absence from her property is temporary – and who will dispute that. Plenty of seniors spend the winter in a warmer climate, but maintain their residency –and all appropriate tax breaks — in Illinois.
Note that there are two separate programs available:
First, there is the Illinois Senior Homestead Exemption. Here is a link to the requirements.
She might also qualify for the Senior Freeze offered by Cook County. Here is a link to the application and requirements.