Property Tax Exemptions

Welcome to the property tax exemption section. The State of Illinois usually does not grant property tax exemptions automatically. In fact, even if your property was exempt under a previous owner, the State still requires proof from you.

If you believe your property qualifies for exemption, you should apply to the Board of Review with proof that the property should be exempt. This Web Site will help you find the exemption information and documents necessary for your application process.

The Board of Review analyzes an application for exemption and recommends whether the Illinois Department of Revenue should allow or deny the exemption. The Department of Revenue may agree or disagree with the Board of Review.

The law that governs property tax exemptions is the Illinois Property Tax Code. The Illinois Legislature writes the Code. The exemption sections of the Code are in Chapter 35, Section 200, Title 4, Article 15 of Illinois’ Compiled Statutes 35 ILCS 200/15-5, et seq.

For more information, please click on the bar at top entitled “B.O.R. 16 Exemption Rules” or call 312-603-6651.