IL HB4494

Amends the Property Tax Code regarding senior citizens homestead exemptions in counties with less than 3,000,000 inhabitants.

Changes the reapplication requirement from optional (county board may provide) to mandatory: persons previously granted the exemption need not reapply for continued eligibility.

Removes language allowing assessors to require annual reapplication for verification in smaller counties; exemption continues automatically once granted.

Takes effect immediately upon becoming law.