Low-Income Senior Citizen Assessment Freeze Homestead Exemption

This exemption provides seniors with limited income protection against real estate tax increases due to rising property values. This exemption is NOT a tax freeze or a tax reduction and does not protect against increased taxes due to tax rate increases.
Requires January 1 occupancy for the year of application and the prior year.
(example: must have lived in home as primary residence 1/1/2024 AND 1/1/2025 for 2025 application)
Requires a total household gross income of $65,000 or less.
Requires annual renewal application.
Applicants must be receiving the Senior Citizen Homestead Exemption.
The deadline for renewal is every year by July 1st.

2024 Low-Income Senior Citizen Assessment Freeze Homestead Exemption Form
2025 Low-Income Senior Citizen Assessment Freeze Homestead Exemption Form
2025 Step-by-Step Income Instructions

Please contact the Winnebago County Supervisor of Assessments Office (815) 319-4460 with any questions.