Illinois Form PTAX-324 is the Application for Senior Citizens Homestead Exemption, the one-page form Illinois homeowners aged 65 or older file with their county’s Chief County Assessment Officer (CCAO) to knock a fixed amount off the equalized assessed value (EAV) of their primary residence. The exemption is worth $8,000 off EAV in Cook County and $5,000 off EAV in all other 101 Illinois counties, which translates into roughly $300–$800 in annual property tax savings depending on local tax rates, per the Illinois Property Tax Code at 35 ILCS 200/15-170.
Filing PTAX-324 sounds simple, but the Illinois Department of Revenue reports that thousands of Illinois seniors lose this benefit every year because of small, fixable errors — wrong property index number, missing proof of age, or a signature without a notary stamp where the county requires one. Getting it right the first time means the exemption auto-renews in most counties for as long as the senior owns and occupies the home.
Here is what this guide will walk you through:
- 📜 What PTAX-324 is, who must file it, and the statute behind it
- 🗂️ Every document and number you need before opening the form
- ✍️ A line-by-line walkthrough of every box on the form using the current revision
- 👥 Three real filer scenarios (widow, condo buyer, trust owner) shown in tables
- 📬 How to file by mail, in person, or through your county portal — and what happens after
What the Form Is and Who Must File It
Illinois Form PTAX-324 is the official Application for Senior Citizens Homestead Exemption issued by the Illinois Department of Revenue (IDOR). The form carries an IDOR revision stamp in the lower-left corner — the current version reads “PTAX-324 (R-12/22)” or later. Always confirm the revision date before filing, because counties reject older versions if the field layout no longer matches their scanning software.
The exemption is created by 35 ILCS 200/15-170, part of the Illinois Property Tax Code. It reduces the EAV of a senior’s primary residence by $8,000 in Cook County and $5,000 in every other county. The reduction flows through the local tax rate, so a senior in a 9% combined rate area saves about $720 a year in non-Cook counties and roughly $720–$900 in Cook County.
You must file PTAX-324 if all of these are true: – You turned 65 at any point during the assessment year – You own the property (fee simple, life estate, or beneficial interest in a land trust) – You occupy the property as your primary residence as of January 1 of the assessment year – You are liable for the property tax on that home
Surviving spouses aged 63 or 64 may continue the exemption their deceased spouse held, but only if the deceased spouse qualified at death and the survivor still owns and lives in the home, per 35 ILCS 200/15-170. Renters do not qualify, and second homes never qualify. Seniors in nursing homes still qualify if the Illinois home remains their legal residence and is not rented to anyone else.
This exemption is separate from — and stacks with — the General Homestead Exemption (PTAX-323), the Senior Citizens Assessment Freeze (PTAX-340), and the Persons with Disabilities Homestead Exemption (PTAX-343). Filing PTAX-324 does not automatically enroll you in any of those — each needs its own application.
Before You Start: Documents and Information You Need
Open a folder and gather these items before you touch the form. Missing even one of them is the single biggest reason CCAOs send applications back, and a returned application can push your savings into the next tax year, costing $500+ in lost benefit.
- Government-issued photo ID showing your date of birth. An Illinois driver’s license, Illinois State ID, U.S. passport, or birth certificate works. Without it, the assessor cannot verify the age 65 requirement and will deny the application.
- Property Index Number (PIN), also called the Permanent Real Estate Index Number. It appears on your most recent property tax bill and on the county GIS site. A wrong digit routes the exemption to a neighbor’s parcel.
- Most recent property tax bill. It confirms the legal description, the township, and the tax code, all of which must match the form.
- Recorded deed, trust agreement, or life estate document. This proves ownership. Land trust beneficiaries must attach a trustee’s certificate or the trust pages naming them as beneficiary.
- Date you first occupied the home as your primary residence. Even a one-day error here can shift your effective year and delay the exemption 12 months.
- Social Security number. Illinois requires it under 35 ILCS 200/15-170 for cross-matching against state records to prevent duplicate exemptions.
- Spouse’s name, SSN, and date of birth (if married). The CCAO checks that no other property in Illinois is claiming a homestead exemption for the same household.
- Phone number and email for the assessor’s follow-up. Counties call or email when something is unclear instead of mailing rejections, and a missed call can stall processing 30–60 days.
- Death certificate (surviving spouse only). Required when continuing a deceased spouse’s exemption under the age 63–64 surviving spouse rule.
- Power of Attorney or guardianship papers (if filing for a parent). Adult children filing on a senior’s behalf need written authority on file with the CCAO.
Where to Get the Form and How to Access It
The official PDF lives on the Illinois Department of Revenue property tax forms page. Direct download is at the PTAX-324 PDF link. The IDOR version is fillable on a computer but not e-signable through the IDOR site itself — you still print, sign, and submit to the county.
Many counties also post their own branded version of PTAX-324 with the county address pre-printed in the filing block. Examples include the DuPage County Supervisor of Assessments page, the Lake County Chief County Assessment Office page, the Will County Supervisor of Assessments page, and the Kane County Assessment Office page. These county versions are accepted statewide because they are reproductions of the IDOR master.
Cook County is the major exception. Cook County does not use PTAX-324. Senior homeowners in Cook County file the Senior Exemption application through the Cook County Assessor’s online Smart File portal at cookcountyassessor.com. The Cook County form asks for the same data as PTAX-324 but uses different box numbers and accepts an electronic signature. If you live in Chicago, Evanston, Skokie, Oak Park, Cicero, or any other Cook County municipality, use the county form, not the IDOR PTAX-324.
Paper copies are also available in person at every CCAO office and at most township assessor offices. Bring photo ID — many counties stamp the application “received” the moment you hand it over, which becomes your proof of timely filing.
Step-by-Step: How to Fill Out PTAX-324 Line by Line
The form has four numbered parts: Part 1 — Property Information, Part 2 — Owner/Applicant Information, Part 3 — Affidavit, and Part 4 — County Use Only. Fill it out in black ink if completing by hand, and use ALL CAPS to match the OCR scanning standard most counties use.
Part 1, Line 1 — Property Street Address
What it asks in plain English. The street address of the home you live in and want the exemption on.
How to answer it. Print the full street number, street name, unit number (if any), city, and ZIP. Use the address exactly as it appears on your most recent tax bill, not the address on your driver’s license if the two differ.
Example entry. Maria Lopez writes 412 N OAK ST APT 3B, AURORA, IL 60506.
Nuance or edge case. If your home has a 911 rural route address that differs from the legal mailing address, write the 911 physical address here and put the mailing address in the contact block in Part 2.
Common mistake and consequence. Writing the mailing address (P.O. Box) instead of the physical address. The CCAO cannot tie a P.O. Box to a parcel and will return the form, costing 30+ days.
Misconception. Many filers think the address on file with the post office controls. It does not — the assessor’s parcel address controls.
Part 1, Line 2 — Property Index Number (PIN)
What it asks in plain English. The unique number the county uses to identify your parcel on the tax roll.
How to answer it. Copy the PIN exactly as printed on your tax bill, dashes and all. Most Illinois PINs are 10 digits (e.g., 03-25-104-017) or 14 digits in Cook (14-32-426-018-0000).
Example entry. Robert Chen writes 09-15-302-024 in the PIN box.
Nuance or edge case. If your home spans two PINs (common for lakefront parcels and farms with a residence), list the primary residence PIN here and add a note “second PIN: XX-XX-XXX-XXX, residence sits on Lot A” in the margin.
Common mistake and consequence. Transposing two digits. The exemption attaches to the wrong parcel and your tax bill arrives full price next summer with no easy fix mid-cycle.
Misconception. That the PIN and the property tax account number are the same. They are not — use the PIN, not the account number.
Part 1, Line 3 — Township
What it asks in plain English. The Illinois township your home sits in for assessment purposes.
How to answer it. Copy the township name from your tax bill. Spell it out fully (e.g., NAPERVILLE TOWNSHIP, not NAP TWP).
Example entry. Janet Williams writes BLOOMINGDALE TOWNSHIP.
Nuance or edge case. Cook County is split into assessment townships within the City of Chicago (e.g., West, North, South Chicago) plus suburban townships. Use the township printed on the bill, not your municipality.
Common mistake and consequence. Writing the municipality (city or village) instead of the township. The form is misrouted between township assessor and CCAO, delaying processing.
Misconception. That unincorporated areas have no township. Every parcel in Illinois (except Cook’s three Chicago townships handled differently) is in a civil township.
Part 1, Line 4 — Date You First Occupied the Property as Your Principal Residence
What it asks in plain English. The date you moved in and made this home your main place to live.
How to answer it. Use the format MM/DD/YYYY. Use the actual move-in date, not the closing date if those differ.
Example entry. George Patel writes 06/14/2018.
Nuance or edge case. If you owned the home as a vacation home for years and then converted it to your primary residence, use the conversion date, not the original purchase date. The exemption only attaches to primary residence years.
Common mistake and consequence. Writing the deed/closing date when you actually moved in months later. If the date is before you legally occupied, the assessor can void the application as a false statement under 35 ILCS 200/15-170.
Misconception. That you can backdate to January 1 to “match the assessment date.” You cannot — write the truthful occupancy date and let the statute determine the effective tax year.
Part 2, Line 5 — Applicant’s Name (Last, First, Middle Initial)
What it asks in plain English. Your full legal name.
How to answer it. Write your name in ALL CAPS as it appears on your photo ID. Use last name, first name, middle initial order.
Example entry. LOPEZ, MARIA E.
Nuance or edge case. If your deed shows a maiden name and your ID shows a married name, attach a copy of the marriage certificate so the CCAO can match the two.
Common mistake and consequence. Using a nickname (Maggie instead of Margaret). The county cross-matches against the deed and SSA records — a mismatch flags the application for manual review and a 60-day delay.
Misconception. That spouses must both sign. Only the owner-occupant senior signs PTAX-324, even if the spouse co-owns.
Part 2, Line 6 — Applicant’s Date of Birth
What it asks in plain English. Your birth date, used to verify the age 65 requirement.
How to answer it. Format as MM/DD/YYYY.
Example entry. Robert Chen writes 03/22/1958.
Nuance or edge case. Surviving spouses aged 63 or 64 still write their own DOB here and attach the deceased spouse’s death certificate plus the spouse’s DOB on a continuation line.
Common mistake and consequence. Writing today’s date or the date you turn 65 in the future. Counties reject any applicant who has not yet turned 65 by December 31 of the assessment year.
Misconception. That you must wait until your 65th birthday to file. You can file in the assessment year you turn 65, even before the birthday, as long as you turn 65 by December 31.
Part 2, Line 7 — Social Security Number
What it asks in plain English. Your nine-digit SSN.
How to answer it. Print all nine digits with dashes (123-45-6789). Required by 35 ILCS 200/15-170.
Example entry. Janet Williams writes 345-12-7890.
Nuance or edge case. Non-citizen seniors who own and occupy a home use their ITIN in this box and write “ITIN” beside the number.
Common mistake and consequence. Leaving it blank because of identity theft fears. A blank SSN is an automatic rejection — the form is statutory and the field is mandatory.
Misconception. That SSNs entered here become public record. Illinois law requires CCAOs to redact SSNs before any public inspection.
Part 2, Line 8 — Mailing Address (if different from property)
What it asks in plain English. Where the assessor should mail correspondence if it differs from the property address.
How to answer it. Print the full mailing address, including P.O. Box if you use one.
Example entry. George Patel writes PO BOX 221, WHEATON, IL 60187.
Nuance or edge case. Snowbirds with a Florida winter address can list the Florida address here without losing the exemption — Illinois only requires the property to be the primary residence, not that all mail go to it.
Common mistake and consequence. Listing a child’s out-of-state address as the mailing address with no Illinois forwarding. CCAOs sometimes interpret this as the senior having moved out and audit the file.
Misconception. That changing your mailing address ends the exemption. It does not — only changing your primary residence ends it.
Part 2, Line 9 — Daytime Phone and Email
What it asks in plain English. How the assessor reaches you with questions.
How to answer it. Print a phone you actually answer and an email you check weekly. Spell the email in lower-case to avoid OCR mistakes.
Example entry. Maria Lopez writes 630-555-0142 and m.lopez1958@email.com.
Nuance or edge case. If you do not use email, write NONE. Do not invent an address — the CCAO will email a returned-form notice that bounces back.
Common mistake and consequence. Listing the deceased spouse’s phone or an old landline. Missed calls about missing documents stall processing for months.
Misconception. That providing a phone number creates a marketing risk. Illinois CCAO records carry a statutory privacy protection from telemarketing under the Illinois Property Tax Code.
Part 2, Line 10 — Type of Ownership Interest
What it asks in plain English. How you legally own the home — outright, in trust, or as a life tenant.
How to answer it. Check one box: Fee Simple, Life Estate, or Beneficial Interest in a Land Trust. Attach supporting documents for the last two.
Example entry. Eleanor Briggs checks Beneficial Interest in a Land Trust and attaches the trustee’s certificate naming her sole beneficiary.
Nuance or edge case. Tenants in common all qualify if at least one owner-occupant is 65+. Joint tenants qualify the same way, but the exemption is calculated on the senior’s proportional EAV.
Common mistake and consequence. Checking Fee Simple when the deed is actually held in a revocable living trust. The county cross-checks the recorder’s deed and rejects the form for inconsistency.
Misconception. That a life tenant cannot claim the exemption because they “do not own” the home. Life tenants do qualify under 35 ILCS 200/15-170.
Part 3 — Affidavit and Signature
What it asks in plain English. Your sworn statement that everything above is true, signed under penalty of perjury.
How to answer it. Sign in blue or black ink and date it MM/DD/YYYY. Some counties require a notary; check your county’s instructions on the IDOR property tax relief page.
Example entry. Robert Chen signs ROBERT J. CHEN and dates 04/12/2026.
Nuance or edge case. A holder of a durable Power of Attorney can sign for an incapacitated senior by writing “[Agent name], POA for [Senior name]” and attaching the recorded POA.
Common mistake and consequence. Signing in pencil or with a stamp signature. Either is grounds for outright rejection — the affidavit must be a wet original signature.
Misconception. That an electronic signature is always fine. Outside Cook County’s online portal, most CCAOs still require an ink signature on PTAX-324.
Part 4 — County Use Only
What it asks in plain English. Nothing from you — this block is for the assessor.
How to answer it. Leave blank.
Example entry. Maria Lopez leaves Part 4 untouched.
Nuance or edge case. Some county versions add a barcode or pre-stamped received-date in this block. Do not write over the barcode.
Common mistake and consequence. Filling it in “to be helpful.” Marks in Part 4 confuse OCR scanning and can cause the form to be misindexed.
Misconception. That an empty Part 4 means the form is incomplete. It is exactly correct.
Three Filled-Out Examples Using Real Scenarios
Scenario 1 — Maria, 67, Recently Widowed in Aurora
Maria turned 65 two years ago. Her husband always handled taxes, and after his death she discovered he had never filed PTAX-324. She files now for the current assessment year.
| Form Section | What Maria Enters |
|---|---|
| Line 1 — Property Address | 412 N OAK ST APT 3B, AURORA, IL 60506 |
| Line 2 — PIN | 15-22-103-018 |
| Line 3 — Township | AURORA TOWNSHIP |
| Line 4 — Date First Occupied | 07/01/1994 |
| Line 5 — Applicant Name | LOPEZ, MARIA E. |
| Line 6 — DOB | 02/11/1959 |
| Line 7 — SSN | 345-12-7890 |
| Line 10 — Ownership | Fee Simple (deed in her sole name after probate) |
| Part 3 — Signature | Maria Lopez, 04/12/2026 |
| Attachments | Driver’s license, deed, husband’s death certificate |
Scenario 2 — Robert, 68, Bought a Condo in Naperville Last Year
Robert downsized from a single-family home to a condo. He had the senior exemption on the old house but must file fresh on the new PIN.
| Form Section | What Robert Enters |
|---|---|
| Line 1 — Property Address | 905 RIVER RD UNIT 412, NAPERVILLE, IL 60540 |
| Line 2 — PIN | 07-19-201-035-1041 |
| Line 3 — Township | NAPERVILLE TOWNSHIP |
| Line 4 — Date First Occupied | 09/15/2025 |
| Line 5 — Applicant Name | CHEN, ROBERT J. |
| Line 6 — DOB | 03/22/1958 |
| Line 7 — SSN | 123-45-6789 |
| Line 8 — Mailing Address | Same as property |
| Line 10 — Ownership | Fee Simple |
| Part 3 — Signature | Robert J. Chen, 02/03/2026 |
Scenario 3 — Eleanor, 72, Holds Her Home in a Land Trust in Wheaton
Eleanor’s home has been in a Chicago Title land trust since 1998. She is the sole beneficiary.
| Form Section | What Eleanor Enters |
|---|---|
| Line 1 — Property Address | 1205 SUMMIT AVE, WHEATON, IL 60187 |
| Line 2 — PIN | 05-28-114-009 |
| Line 3 — Township | MILTON TOWNSHIP |
| Line 4 — Date First Occupied | 05/02/1998 |
| Line 5 — Applicant Name | BRIGGS, ELEANOR M. |
| Line 6 — DOB | 11/30/1953 |
| Line 7 — SSN | 567-89-0123 |
| Line 10 — Ownership | Beneficial Interest in a Land Trust |
| Part 3 — Signature | Eleanor M. Briggs, 03/18/2026 |
| Attachments | Trustee’s certificate, photo ID, recent tax bill |
How to File the Completed Form
Filing rules vary by county, so confirm with your local CCAO before sending. The list of every county office sits on the IDOR County Assessment Office directory.
By mail. Send the signed original plus copies (never originals) of attachments to your CCAO. Example addresses: DuPage County Supervisor of Assessments, 421 N. County Farm Rd, Wheaton, IL 60187; Lake County Chief County Assessment Office, 18 N. County St, 7th Floor, Waukegan, IL 60085. There is no filing fee. Send via USPS Certified Mail with Return Receipt ($4.85) so you have proof of timely filing. Processing time is typically 30–90 days.
In person. Walk the form into the CCAO or your township assessor. Bring your photo ID and a copy of your tax bill. The clerk will date-stamp a duplicate as your receipt. No fee. Same-day intake; processing still takes 30–90 days.
By county online portal (most counties outside Cook). Counties such as DuPage, Lake, and Kane accept uploaded PDFs of PTAX-324. Sign on paper, scan, then upload. No fee. Confirmation email is your proof.
Cook County (different form). File the Senior Exemption application directly at the Cook County Assessor’s Smart File portal. E-signature is accepted. Confirmation number is your proof.
By fax (limited counties). A few rural counties still accept fax, but always follow with a mailed original within 10 days.
What Happens After You File
The CCAO logs the application, verifies your age and ownership, and sends a written approval or denial to the address on Line 8. Approval letters typically arrive 45–90 days after filing. The exemption then appears as a line item on your next property tax bill, reducing the EAV by $5,000 ($8,000 in Cook County) before the tax rate is applied.
In most counties, once approved, the exemption auto-renews every year as long as you continue to own and occupy the home, per 35 ILCS 200/15-170. A handful of counties send an annual verification card; check the box, sign, and return it within 30 days or the exemption drops off.
If you are denied, you have 30 days to appeal in writing to the Illinois Property Tax Appeal Board (PTAB) or to your county Board of Review. The denial letter explains which path applies. Bring the same documents plus a written statement explaining the disputed fact.
If you sell, move out, or pass away, the exemption ends as of the next assessment date. Heirs cannot keep claiming it, though a surviving spouse aged 63–64 may continue under the surviving-spouse rule.
Mistakes to Avoid When Filling Out the Form
- Wrong PIN. A single transposed digit attaches the exemption to a stranger’s parcel. Consequence: full-price tax bill and a refund process that can take a year.
- Using the mailing address on Line 1. The assessor cannot match a P.O. Box to a parcel. Consequence: the form is returned and you lose 30+ days.
- Skipping the SSN. A blank Line 7 is an automatic rejection under 35 ILCS 200/15-170. Consequence: you re-file and lose a billing cycle.
- Filing before turning 65 by year-end. If your 65th birthday is January 2 of next year, you do not yet qualify. Consequence: rejection and a wasted application.
- Backdating the occupancy date. Writing a date earlier than your true move-in is a false affidavit. Consequence: the CCAO can void the exemption and refer the matter for fraud review.
- Checking Fee Simple when the deed is in a trust. The recorder’s record contradicts your form. Consequence: rejection for inconsistency.
- Stamp or pencil signature. Not a wet original. Consequence: outright rejection.
- Cook County filers using PTAX-324. The Cook Assessor uses its own form. Consequence: the IDOR form is discarded and the deadline can pass.
- Listing a deceased spouse as co-applicant. The exemption is for living owner-occupants. Consequence: 60+ day audit delay.
- Submitting without proof of age. No ID = no verification. Consequence: rejection.
- Forgetting the trustee’s certificate (land trust owners). Without it the CCAO cannot confirm beneficial interest. Consequence: rejection.
- Filing the wrong revision year. Old forms have different OCR layouts. Consequence: scanner rejects and the form sits in a manual queue for weeks.
Do’s and Don’ts
Do’s
- Do print in ALL CAPS with black ink — the OCR scanners are tuned for it.
- Do confirm your PIN against the most recent tax bill before writing it down.
- Do send by Certified Mail with Return Receipt for proof of timely filing.
- Do keep a photocopy of the signed form and every attachment for at least three years.
- Do file the first year you qualify — most counties will not retroactively grant past years.
- Do call your CCAO if you have not received an approval letter within 90 days.
Don’ts
- Don’t sign with a stamp, pencil, or someone else’s hand without a recorded POA.
- Don’t assume the Cook County Assessor accepts PTAX-324 — they don’t.
- Don’t mail original deeds, trust documents, or birth certificates — copies only.
- Don’t leave fields blank “because they don’t apply” — write N/A.
- Don’t file a new PTAX-324 every year unless your county requires it; most auto-renew.
- Don’t ignore a county verification card — failing to return it ends the exemption.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing pro se (yourself)
- Free. No attorney or service fees.
- Fast. A simple fee-simple homeowner can finish the form in 20 minutes.
- Direct contact. You build a relationship with your township assessor for future filings.
- Auto-renewal. Once filed correctly, most counties handle it for life.
- Empowering. You learn the EAV, tax rate, and appeals process for your home.
Cons of filing pro se
- Land trust traps. Trust owners often misclassify ownership and get rejected.
- POA confusion. Adult children filing for parents commonly miss the documentation step.
- Cook County divergence. Filers cross-jurisdiction don’t realize Cook uses a different form.
- Surviving spouse rules. The 63–64 carry-over rule trips up many widows and widowers.
- No guidance on stacking. Filers miss PTAX-340 (Assessment Freeze) savings worth thousands more.
PTAX-324 vs. PTAX-340 at a Glance
| Feature | PTAX-324 (Senior Homestead) | PTAX-340 (Senior Assessment Freeze) |
|---|---|---|
| Statute | 35 ILCS 200/15-170 | 35 ILCS 200/15-172 |
| Benefit | $5,000 ($8,000 Cook) off EAV | Freezes EAV at base year |
| Income test | None | Yes — household income cap (~$65,000) |
| Renewal | Auto in most counties | Annual filing required |
| Age requirement | 65+ | 65+ |
| Form | PTAX-324 | PTAX-340 |
FAQs
Do I have to file PTAX-324 every year?
No. Most Illinois counties auto-renew the Senior Citizens Homestead Exemption once granted. A few counties send an annual verification card you must sign and return.
Is there a filing fee for PTAX-324?
No. Illinois charges no fee to apply for, renew, or appeal the Senior Citizens Homestead Exemption.
Can I file PTAX-324 if I rent my home?
No. Only owner-occupants — fee simple, life estate, or land trust beneficiaries — qualify under 35 ILCS 200/15-170. Renters never qualify.
Do Cook County seniors use PTAX-324?
No. Cook County uses the Cook County Assessor’s own Senior Exemption application filed through the Smart File online portal, not the IDOR PTAX-324.
What do I write on Line 4 if I bought the home decades ago?
Yes, use the original move-in date even if it was 30+ years ago. Format MM/DD/YYYY using your true first day of occupancy as primary residence.
Do I list my spouse on Line 5?
No. Line 5 is the senior owner-occupant only. A non-senior or non-owner spouse does not appear on the form’s applicant line.
Can I claim PTAX-324 if my home is in a revocable living trust?
Yes. Check Beneficial Interest in a Land Trust on Line 10 and attach a trustee’s certificate naming you as beneficiary.
Do I need a notary on Part 3?
No statewide, but yes in some counties. Check your CCAO’s instructions before signing — a missing notary stamp where required is an automatic rejection.
Can I file if I turn 65 later this year?
Yes. You qualify in the assessment year you turn 65 as long as your birthday falls on or before December 31 of that year.
What if my SSN was on a prior PTAX-324 in another Illinois county?
No problem if you moved. File a new PTAX-324 on the new home; the old county will drop the exemption when the deed transfer is recorded.
Can my adult child sign PTAX-324 for me?
Yes, but only with a recorded durable Power of Attorney attached. The agent signs as “[Name], POA for [Senior]” and Part 3 requires the POA copy.
Will my SSN on Line 7 become public?
No. Illinois CCAOs are required to redact SSNs from any record made available for public inspection under the Illinois Property Tax Code.
Can I get the exemption retroactively for years I missed?
No in most counties. Illinois generally grants the exemption from the assessment year of filing forward, not for prior years, though a few counties allow a one-year look-back.
What happens if I sell the home mid-year?
Yes, the exemption stays on the bill for the assessment year already certified, but it ends the following January 1 because you no longer occupy the home.
Related reading
- How to Fill Out Illinois Affidavit of Heirship (w/Examples) + FAQs
- How to Fill Out Illinois Petition for Letters of Office (Independent Admin) + FAQs
- How to Fill Out Illinois Petition for Letters of Office (Supervised Admin) + FAQs
- How to Fill Out Illinois Form PTAX-300 (w/Examples) + FAQs
- How to Fill Out Illinois Form PTAX-329 (w/Examples) + FAQs
- How to Fill Out Illinois Form PTAX-340 (w/Examples) + FAQs
- How to Fill Out Illinois Form IL-1120-ST (w/Examples) + FAQs