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Senior Citizens Tax Deferral Program

The Senior Citizens Tax Deferral is a program that allows qualified senior citizens to defer part or all of the property taxes on their personal residence.

 Sample Application for Senior Tax Deferral.pdfSample Application for Senior Tax Deferral.pdf

 Sample Senior Tax Deferral Recovery Agreement.pdfSample Senior Tax Deferral Recovery Agreement.pdf

  General Information:

  • This is a state loan with a 6% simple interest rate.
  • Repayment upon death or sale of home.
  • A lien will be placed on your property.
  • The program may be utilized for multiple years, if you meet the qualifications.
  • Must file a new application each new tax year.
  • You may apply for other senior tax programs even though you are on the deferral program.
  • Those that have a current mortgage, 2nd mortgage or reverse mortgage must check with their lending institution to see if you qualify.
  • Your completed application must be notarized and returned by March 1st.

  Mail to:

          Lake County Treasurer  
 18 N. County St., Rm. 102
           Waukegan, IL 60085 

 Requirements of Eligibility:

  • Applicant must be 65 years old as of June 1st of the tax year claimed.
  • Total household income $55,000.00 or less.
  • Maximum shall not exceed $5,000.00 per taxpayer per year.
  • Proof of house insurance
  • Property cannot be income producing, such as rental income.
  • Applicant must own and occupy residence.
  • Property taxes must be current at the time of application.
  • The cumulative amount of the deferral plus interest cannot exceed the market value less the value of any liens.
  • Taxes may be paid at any time without affecting the deferral status.

Please contact the Lake County Treasurer’s Office at 847.377.2323 for a Tax Deferral Application or if you have any questions.                         

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