IL SB3894

Raises the maximum household income limit for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption from $65,000 to $85,000 for taxable years 2026 and thereafter.

Amends Section 15-172 of the Illinois Property Tax Code (35 ILCS 200/15-172) governing eligibility for the senior assessment freeze program.

Applies to all qualified property statewide, eliminating the previous distinction between counties with more or fewer than 3,000,000 inhabitants that existed in earlier years.

Maintains existing eligibility requirements: applicants must be 65 or older, occupy the property as their principal residence, be liable for property taxes, and have an ownership interest in the property.

Introduced February 6, 2026 by Senator Suzy Glowiak Hilton in the 104th General Assembly.