Kane County staff explain how state bill raises income limits for senior assessment freeze
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Summary
Kane County Supervisor of Assessments reviewed the low‑income senior assessment freeze and described how a recently passed state bill (referred to in the meeting as “senate bill 6642”) will raise household income eligibility in phases beginning with applications filed in spring 2026 (taxes payable 2027). County staff emphasized application rules, privacy protections and that the Legislature — not the county — sets income thresholds.
Supervisor of Assessments presented to the Kane County Public Service Committee on Nov. 20, saying the low‑income senior citizen assessment freeze (referred to in the packet by the acronym LISCAPI, previously SCAFI) provides an exemption for increases in assessed value above a base year for qualifying senior households. He described the program’s qualification rules and application requirements, and explained how a state law change will alter eligibility starting in 2026.
The supervisor said household income for the program starts with adjusted gross income on the federal Form 1040 and includes several categories of untaxed income such as Social Security benefits. On required documentation he said, “The applications do have to include a copy of the full return plus any 1099s for untaxed income,” and emphasized privacy protections: “It is a misdemeanor if I disclose this.” The office mails annual applications every March to identified senior households (he estimated the identified pool in the “high 30,000 range”).
On state action, the supervisor told the committee that the General Assembly passed what he referred to as “senate bill 6642,” which raises household income limits for the assessment freeze and aligns those limits with the senior deferral program operated by the treasurer. He said the increases apply beginning with applications filed in spring 2026 for the 2027 tax bill and described the phased limits: $75,000 for the initial year, rising to $77,000, and then $79,000 in a later step unless the legislature changes course. He summarized the timing and said members could request corrected slide materials held in the packet.
Committee members raised concerns about whether the new ceilings would reach the county’s most vulnerable seniors. One member said the increase would “miss most seniors” and is “way shy” of helping many low‑income households. The supervisor responded that Kane County’s penetration rate for the program historically runs around 25% and that county experiences vary: "we seem to have a different dynamics in different parts of the state." He also pointed to broader fiscal tradeoffs, noting that exemptions for one group can shift tax burdens to other taxpayers and that changes of this scale must come from the legislature.
The county will update members with corrected presentation slides and make materials available to share with constituents. The committee took no formal vote on policy at this meeting.
