Kane County official outlines state changes, application rules for low‑income senior assessment freeze

Supervisor of Assessment Armstrong told the Kane County Public Service Committee on Nov. 20 that state law changes will raise household income limits for the county’s low‑income senior assessment freeze and described how the county will process applications and protect taxpayers’ private information. "What it's designed to do is to provide an exemption for any assessment increase over the base year assessment," Armstrong said, explaining the program’s basic function.

Armstrong said household income for the program is calculated starting with federal adjusted gross income and adding eight categories of untaxed income; he added Social Security is included for eligibility purposes but veterans benefits are not. He said an annual application is required and that the county mails the form in March to roughly the "high 30,000" households the office has identified so residents can complete it when they do their tax filings.

On changes from Springfield, Armstrong identified the relevant legislature in the record as "Senate Bill 6642" and said the bill raises the household income thresholds beginning with the applications collected in 2026 (for bills payable in 2027): the transcript records an increase to $75,000 for the first year, then $77,000 and finally $79,000 in subsequent years unless the legislature alters those amounts. Armstrong said that alignment also brings the assessment freeze and the senior deferral programs into closer parity.

Committee members pressed how the change would affect local taxpayers. "Our penetration rate here in Kane County has typically been around 25 percent of the senior identified households," Armstrong said, adding that counties differ in uptake and in how property is classified. A committee member said the new limits still "miss most seniors" who need more help and urged state lawmakers to consider higher thresholds.

Armstrong also described privacy rules and disclosure limits for submitted tax returns and 1099s: the office treats those forms as exempt from disclosure and, after consulting the state's attorney, will not release them without a court order. He asked members to direct constituents with technical questions about eligibility or applications to his office.

The committee did not take a formal vote on a county policy change during the meeting; the presentation was informational and members asked for follow‑up materials for distribution to constituents.