IL HB1099

Amends the Low-Income Senior Citizens Assessment Freeze Homestead Exemption to exclude certain family members from the "household" definition when calculating eligibility for the property tax exemption

Beginning in taxable year 2026, adult children (sons, daughters, stepsons, stepdaughters) and their spouses who live in the senior's residence for less than 12 months during the taxable year will not be counted as household members

Income of these "exempt family members" will not be included in household income calculations if they lived in the residence for less than 12 months during the calendar year preceding the taxable year

The change would allow more low-income seniors to qualify for the assessment freeze exemption by preventing temporary stays by adult children from pushing household income over the $65,000 maximum income limitation

Effective immediately upon becoming law