Senior Freeze Exemption

This exemption freezes the taxable assessment on your property, but does not freeze the tax rate. If eligible, this exemption may be claimed in addition to the Owner Occupied General Exemption, Home Improvement Exemption, and the Senior Homestead Exemption. The actual taxes which you pay may continue to change based on the amounts levied by the taxing bodies where you reside (School District, Sanitary District, County, City, Township, etc.,) The filing deadline for this exemption is July 1st of each year.

View frequently asked questions (PDF) -  -   regarding the Senior Freeze.

To receive this exemption, you must:

• Have owned and occupied the property on January 1st for two consecutive years.
• Have reached the age of 65 during the assessment year.
• Have signed up for the Senior Homestead Exemption.
• Have a maximum gross household income of $75,000. (Gross household income includes all persons using the property as their principal dwelling on January 1st of the assessment year).
• Obtain an application for the exemption at the Chief County Assessors Office, from your Township Assessors, or download the application (PDF) -   -  -   - On December 12, 2025, the Governor signed Senate Bill 642 into law, creating Public Act 104-0452, which increases the “maximum income limitation” for the Low-Income Senior Citizen Assessment Freeze Homestead Exemption (the “LISCAFHE”).  The change begins with the 2026 (payable 2027) year: . If you need assistance in filling out your income information, view the Senior Citizen Assessment Freeze Conversion Guide for IRS 1040 (PDF) -   -  -   - .

On December 12, 2025, the Governor signed Senate Bill 642 into law, creating Public Act 104-0452, which increases the “maximum income limitation” for the Low-Income Senior Citizen Assessment Freeze Homestead Exemption (the “LISCAFHE”).  The change begins with the 2026 (payable 2027) year:

After the 2028 year, the maximum income limitation will remain at $79,000 unless it is changed by the General Assembly.

Note: This exemption must be renewed annually.

Your completed application must be returned to the Chief County Assessment Office.