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
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