The general homestead exemption, and how it goes missing
The one nearly every Illinois owner-occupier gets — and the one that quietly falls off after a title change.
The general homestead exemption reduces the equalized assessed value of a property occupied as its owner's principal residence. It is the most widely held exemption in Illinois and, because it is usually automatic once granted, the one people stop checking.
Who qualifies
An owner who occupies the property as their principal residence on 1 January of the tax year. Owning it is not enough; living in it is the test.
How it goes missing
A title change is the usual culprit — a sale, adding or removing a spouse, moving the property into a trust, a death in the family, sometimes a refinance recorded oddly. The county sees a new owner and the exemption does not always carry across.
How to check
Look at the exemption block on your tax bill. If the line is absent or the amount is lower than last year, call the assessor. This is a form, not an appeal, and it is not bound by the appeal deadline.
Why it is worth checking before appealing
A missing homestead exemption can cost more than a successful appeal would save, and it is fixed with a phone call rather than a hearing. Check it first, every time.
Backdating
Many counties will correct prior years through a certificate of error when an exemption was wrongly omitted. Ask how many years back they will go — it is often more than one.