On-Line Exemption Application & Renewal Process

Overview:
First time exemption application and annual renewals for exemptions must be completed on-line.

How To Apply:
Smartfile E-Filing

To renew an exemption, all property owners need to renew online using the Chief County Assessment Office’s SmartFile E-Filing Portal.

Website
Lake County: www.assessor.lakecountyil.gov

How to Apply for or Renew Exemptions On-Line:

• Have your property PIN number OR Address and documentation
• Go to assessor.lakecountyil.gov and click on the Smart E-Filing Portal button in the blue bar on the middle of the page
• Log in to your account, create a new account, or log in as a guest
• Click “Available Filings” and choose which exemption you need to begin or renew
  • “EX01: Homestead Exemption Application (First Time Applicants ONLY)
  • “EX03: Disabled Persons or Disabled Veterans Exemption Renewal”
  • “EX02: Senior Freeze Application (Annual)”
• Click “Begin Filing”
• Enter the tax year, 2024, and your property PIN or Address (not both), and follow the instructions
• Upload the documentation
• If the property is owned in trust, proof of beneficiary of the trust may also be required.

If you require in-person assistance, please call 847-746-2069 to make an appointment.
Appointments are necessary.

Exemption Qualifications and Documentation:

Senior Freeze – To qualify, applicants must:

• Be 65 years of age or older.
  Own the property as their principal residence for two January 1sts i.e. – 1/1/2023 and 1/1/2024
  • Have a total household income of $65,000 or less in the prior year
  • This exemption must be renewed on an annual basis.
  • Please have your photo ID showing the property address for the exemption being applied for.
  • You will need your tax return, 1040 or 1040SR or household income documents for the tax year for all household members. The County requires proof of income to be uploaded.

Download this step by step guide HERE to assist in filing your Senior Freeze Exemption

Disabled Persons –

• Under the age of 65 – 2024 proof of COLA adjustment from the Social Security Administration OR State of Illinois ID Class 2/2A OR a completed PTAX-343-A form completed by your Physician
• Over 65 or Eligible for Medicare – State of Illinois ID Class 2/2A OR a completed PTAX-343-A form completed by your Physician

Standard Homestead Exemption for Veterans with Disabilities

• The exemption requires a proof of your service-connected disability rating every year unless you are the surviving spouse of a veteran. The letter must contain the following information: an issuing date of 2024 and the percentage of overall service-connected disability. Proof of disability in letter form can be obtained from any one of the following:
• Veterans Affairs Regional Office – call (800) 827-1000
• Veteran’s E-Benefit account at www.ebenefits.va.gov

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How to File a Property Assessment Appeal

Property owners can appeal their assessment through the Lake County Board of Review on their own. The deadline to file is 30 days from the date of publication in the newspaper.  Check the County website to see if the Township has been published and when the deadline is: www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat.  No attorney is required for a residential appeal.  All appeals must be filed electronically.

To file an appeal, all property owners need to begin the process using the Chief County Assessment Office’s SmartFile E-Filing Portal.
For property owners in all but five of Lake County’s townships, the entire appeal process can be conducted through this portal.

• Watch this video or view these printable instructions (PDF) to learn how to file an appeal online
• Begin filing an appeal online
• Learn how to use the Public Access Tool to research comparable properties and create a comparable grid that can be included in your appeal (PDF)