104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5245
 
Introduced 2/10/2026, by Rep. Travis Weaver
 
SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-172a new
    Amends the Property Tax Code. Provides that, with regard to all applicants who meet the household income and other qualifications set forth for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, and notwithstanding any other law, for property tax bills prepared for tax year 2026 and thereafter, the county collector shall bill the eligible household an amount that shall not exceed the property tax bill for the same household for the prior tax year. Provides an exception to the level tax billing privilege when an assessed improvement is made by the owner or occupant of the real property. Provides that eligibility for level property tax billing is contingent upon the household's continuing eligibility for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption.


LRB104 19831 HLH 33281 b

 
 
A BILL FOR
 
HB5245LRB104 19831 HLH 33281 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois, 
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by adding 
5Section 15-172a as follows:
 
6    (35 ILCS 200/15-172a new)
7    Sec. 15-172a. Low-Income Senior Citizens Assessment 
8Freeze; Level Billing.
9    (a) With regard to all applicants who meet the household 
10income and other qualifications set forth for the Low-Income 
11Senior Citizens Assessment Freeze Homestead Exemption under 
12Section 15-172 of this Code, and notwithstanding any other 
13law, for property tax bills prepared for tax year 2026 and 
14thereafter, the county collector shall bill the eligible 
15household an amount that shall not exceed the property tax 
16bill for the same household for the prior tax year.
17    (b) An exception to the level property tax billing under 
18this Section shall exist whenever an assessed improvement is 
19made by the owner or occupant of the real property subject to 
20this Section. If real property subject to this Section is 
21improved, the property tax bill may increase, but only with 
22respect to and in line with the assessed value of the 
23improvement.
 
 
HB5245- 2 -LRB104 19831 HLH 33281 b

1    (c) A household's eligibility for level property tax 
2billing under this Section shall be contingent upon the 
3household's continuing eligibility for the property tax 
4assessment freeze under Section 15-172 of this Code. If a 
5household ceases to be eligible for a property tax assessment 
6freeze under Section 15-172 of this Code, the household shall 
7cease to be eligible for the level tax billing privilege 
8granted under this Section.
9    (d) The county assessor shall cooperate with the county 
10collector to implement and maintain the level tax billing 
11privilege granted by this Section.