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Blog · Situations · 2026-07-31 · 2 min read

Inherited property: exemptions end, and the record is usually stale

The exemptions died with the owner. The assessment probably has not been looked at in years.

Inheriting a house frequently produces a tax bill far larger than the one the family was used to, for reasons that have nothing to do with a reassessment.

The exemptions end

Senior homestead exemptions and the senior freeze are personal to the qualifying owner. On death they stop. If the deceased held the freeze for years, the property returns to its unfrozen assessed value — which can be a very large step in one year.

The general homestead exemption too

Unless an heir occupies the property as their principal residence, it does not continue.

The record is likely stale

A house held for decades by an older owner is often recorded in better condition than it is. Original kitchens and bathrooms, an old roof, dated mechanicals — the model assumes typical upkeep. This is frequently a strong condition argument, with photographs.

If you are selling

An arm's-length sale is the best possible evidence of value. If it sells well below the county's implied value, that supports an appeal for the year in question — worth doing even if you no longer own it, where the liability is yours.

Practical first step

Ask the assessor what exemptions were on the property and which have ended. That explains most of the increase before you consider anything else.

This is general information about how Illinois assessments and appeals work. It is not legal advice, not an appraisal, and not a prediction about your case. Deadlines and rules differ by county — check yours with your Board of Review.

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More on Situations

Condominium assessments: your best comparables are in your own building Units in one building share everything except floor, view and finish — which makes the comparison unusually clean.Vacant land: assessed on what it could be, not what it is Land assessment follows zoning, buildability and access. Any of those can be wrong on file.Rental property: no homestead exemption, every other remedy intact Landlords lose the exemption and keep the appeal. Condition is often the strongest argument.Divorce: title changes end exemptions, and both names still owe Removing a spouse from title can drop the homestead exemption without anyone being told.

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