People With Disabilities

Statutory Citation:

35 ILCS 200/15-168

Qualification:

To qualify for this exemption you must be disabled or become disabled during the assessment year (i.e., cannot participate in any "substantial gainful activity by reason of a medically determinable physical or mental impairment" which will result in the person's death or that will last for at least 12 continuous months).
The applicant must own or have a legal or equitable interest in the property, or a leasehold interest of a single-family residence. The applicant must occupy the property as your principal residence on January 1 of the assessment year, and is liable for the payment of the property taxes.

Application Process:

File a completed PTAX-343 application form with additional documentation demonstrating eligibility.
- Additional Documentation - Proof of Ownership
- Additional Documentation - Proof of Disability
  1. A Class 2 Illinois Disabled Person Identification Card from the Illinois Secretary of State's Office. Note: Class 2 or Class 2A qualifies for this exemption; a Class 1 or 1A does not qualify.
  2. Proof of Social Security Administration disability benefits. This proof includes an award letter, verification letter, or annual cost of living adjustment (COLA).
  3. Proof of Veterans Administration disability benefits. This proof includes an award letter of total (100%) disability, pension statement, or statement showing compensation rated at 100%.
  4. Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability.
If you cannot provide proof of your disability listed in Items 1 through 4, then you will need to submit to the Illinois Department of Revenue (IDOR) Form PTAX 343-A Physician's Statement for Proof of Disability completed by a physician. Social Security Administration information defining "substantial gainful activity" is available on the Social Security Administration website.
You may also be required to be re-examined by an IDOR designated physician. Note: You will be responsible for any costs incurred for your examination by any physician.

Renewal Process:

Our office will annually mail a PTAX-343-R renewal form to prior year's recipients of this exemption.
Please complete and return this form to our office by October 1st of the assessment year in question.
As a result of the COVID-19 pandemic, Public Act 101-0635 became law allowing this office to renew your Homestead Exemption for Persons with Disabilities for the 2020 tax year without a renewal application.

Benefit:

This Homestead Exemption reduces the net taxable assessed value by a maximum of $2,000. The actual tax savings is dependent on the applicable tax rate. Typical savings for 2009 pay 2010 is about $114.