For Illinois’s Low-Income Senior Citizens Assessment Freeze Homestead Exemption (SCAFHE), income is not simply the federal taxable-income or adjusted-gross-income (AGI) number. The calculation starts with federal AGI, then adds specified amounts that were excluded from AGI or otherwise treated differently for federal tax purposes. It also covers the applicant, spouse and every other person living in the household. Social Security, tax-exempt interest, certain public assistance and other nontaxable receipts can therefore affect eligibility.
The correct source is the current PTAX-340 application and its instructions. Use the edition for the taxable year being claimed, gather records for the entire household, and follow the form’s line-by-line adjustments rather than copying a number from an income-tax return.
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What the Illinois senior freeze actually freezes
SCAFHE freezes a qualifying home’s equalized assessed value (EAV) at a base-year value while the owner continues to meet the program’s requirements. Holding the EAV steady does not guarantee a permanently unchanged property-tax bill. A higher tax rate, a referendum, or improvements that add assessed value can still increase what the owner owes.
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An applicant must be at least 65 and meet the applicable household-income ceiling and the program’s other ownership and occupancy requirements. The exemption is claimed annually on Form PTAX-340 through the county Chief County Assessment Office.
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Income limits depend on the taxable year
Illinois changed the SCAFHE ceiling schedule through Public Act 104-0452. Match the ceiling to the taxable year covered by the application; a limit for one year cannot be carried backward or forward to another year.
| Taxable year | Maximum total household income | When that year is payable |
|---|---|---|
| 2026 | $75,000 | 2027 |
| 2027 | $77,000 | 2028 |
| 2028 and later | $79,000 | Not separately stated |
The 2026 PTAX-340 application calculates household income for 2025. Later editions can change line references or examples, so use the form issued for your application year instead of relying on an older worksheet.
The definition: AGI plus specified additions
The PTAX-340 instructions describe “income” for this exemption as federal AGI plus certain items subtracted from or not included in federal AGI, under 320 ILCS 25/3.07. In practical terms, the calculation is:
- Start with the household’s federal AGI for the form’s specified tax year.
- Add the categories the instructions identify, including amounts that were tax-exempt or excluded from AGI.
- Apply only the adjustments the form permits, using the stated federal-return lines and that year’s instructions.
- Total the applicant’s, spouse’s and other household members’ reportable amounts.
That method explains why the SCAFHE figure can be higher than AGI and why a federal tax return total, Illinois income-tax total or bank-deposit total is not a substitute for the PTAX-340 calculation.
Whose income belongs in the household total?
Report income for the applicant, the applicant’s spouse and all other individuals living in the household, as required by PTAX-340. The rule is broader than the name on the deed or the person who receives the exemption notice. A spouse’s income is included even when the spouse is not an owner, and income of other people residing in the home can matter under the form’s household definition.
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Before completing the affidavit, make a list of everyone who lived in the household during the relevant year and collect each person’s income records. If a living arrangement or family relationship does not fit the form’s examples, ask the county Chief County Assessment Office how it should be reported and retain the records supporting the answer.
Income categories to count
Social Security and Supplemental Security Income
Include household Social Security retirement, disability and survivor benefits. Include benefits paid to dependent children who live in the household, as well as Supplemental Security Income (SSI). The instructions direct applicants to Form SSA-1099 box 3, or box 5 when benefits have been reduced. Medicare deductions are already reflected in the instructed SSA-1099 amount; do not substitute the smaller amount deposited into a bank account.
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Railroad Retirement and civil-service benefits
Count retirement, disability and survivor benefits from railroad retirement and civil-service systems for household members. Use the amounts called for by the current form rather than assuming the taxable portion alone is sufficient.
Pensions, individual retirement accounts and annuities
Report annuity income and the federally taxable portion of pension and IRA distributions identified by PTAX-340. A rollover is generally not taxable; the instructions provide a specific exception when funds are rolled into a Roth IRA. Check the applicable year’s wording before deciding that a distribution is a rollover or an ordinary payment.
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Wages, salaries and tips
Include wages, salaries and tips earned by every household member. Use the amounts for the year covered by the application and keep wage statements or equivalent records in case the county requests support.
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Count interest and dividends from all sources, including amounts that were not taxable federally. Tax-exempt interest is a frequent reason an applicant’s SCAFHE income differs from AGI.
Rental, farm and business activity
Use the net rental, farm and business income or loss reported in the categories and federal-return lines referenced by PTAX-340. A net operating loss (NOL) carryover cannot be used to reduce the SCAFHE calculation, even if it reduces taxable income on a later federal return.
Capital gains and losses
Include capital-gain amounts calculated under the form’s specified federal-return lines. Do not use a net capital-loss carryover to reduce the income figure. Follow the current PTAX-340 line instructions if the return contains multiple capital-gain or loss entries.
Other income in federal AGI
Include other items in federal AGI that are not already listed. The instructions give unemployment compensation and alimony received as examples. Review the “other income” entries on the applicable federal return and map them to the PTAX-340 categories instead of omitting an item because it has no separate worksheet on the exemption form.
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Governmental cash assistance
Include the governmental cash public-assistance benefits specified by PTAX-340, along with SSI. Food stamps or SNAP and medical assistance are not counted as income under the instructions. Do not assume every government benefit is treated alike; classify it according to the form’s wording.
Adjustments the form allows
PTAX-340 permits only the reported adjustments to income totaled on U.S. Form 1040 Schedule 1, line 26, subject to the year-specific instructions. Examples include:
- Deductible IRA contributions;
- Student-loan interest;
- Deductible self-employment tax;
- Self-employed health-insurance deductions;
- Educator expenses;
- Alimony or maintenance paid; and
- Other adjustments listed in the applicable PTAX-340 instructions.
These are not an invitation to subtract ordinary living expenses, medical bills, mortgage payments or any deduction that happens to lower another tax number. If an item is not a listed PTAX-340 adjustment tied to the stated federal-return line, leave it out of the subtraction.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to calculate the figure without common shortcuts
- Identify the application year. Confirm the taxable year printed on PTAX-340 and use that year’s income ceiling and instructions.
- List household members. Include the applicant, spouse and everyone else covered by the form’s household rule.
- Gather federal records. Collect the relevant federal return, SSA-1099 forms, pension and annuity statements, wage records, interest and dividend statements, business or rental schedules, capital-gain information and public-assistance records.
- Enter each income category. Follow the PTAX-340 line references. Add tax-exempt interest, Social Security and other listed exclusions from AGI where the form directs.
- Handle losses correctly. Use the permitted net rental, farm or business figures, but do not subtract NOL or net capital-loss carryovers.
- Apply listed adjustments. Transfer only the adjustments allowed by the form and its specified federal-return line.
- Add household totals. Combine all reportable amounts for every household member, then compare the result with the ceiling for the application’s taxable year.
- Retain the workpapers. Keep copies of statements, calculations and explanations used to complete the affidavit.
Why the bank deposit and taxable income can be wrong answers
A net Social Security deposit can be lower because of Medicare withholding, yet PTAX-340 directs the applicant to the SSA-1099 amount. Likewise, tax-exempt interest may never appear in federal AGI but is still added for SCAFHE. A federal taxable-income figure can also reflect NOL or capital-loss carryovers that the exemption calculation forbids. These differences are built into the program, not errors in the form.
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Filing and documentation checklist
- Use the current PTAX-340 for the taxable year claimed.
- Verify the applicant’s age, ownership and occupancy information required by the form.
- Document income for the applicant, spouse and other household members.
- Use SSA-1099 amounts as instructed, including the Medicare-deduction treatment.
- Separate taxable and tax-exempt interest and dividends.
- Check rental, farm, business and capital-gain schedules for the correct net or line amount.
- Exclude SNAP and medical assistance, while including the governmental cash assistance categories the form specifies.
- Do not subtract NOL carryovers, net capital-loss carryovers or unlisted personal expenses.
- File the completed affidavit with the county Chief County Assessment Office by that office’s stated deadline.
County offices administer the application review. If a receipt, household relationship or unusual distribution is not resolved by the PTAX-340 examples, contact the office before filing and preserve the records behind the answer.
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SCAFHE is not the same as tax deferral
Illinois also offers a Senior Citizens Real Estate Tax Deferral Program, but it serves a different purpose. SCAFHE is an assessment exemption that limits growth in the home’s EAV while eligibility continues. Deferral postpones payment of property taxes and has its own income rules, eligibility tests and repayment or lien consequences. Do not use SCAFHE’s income calculation or ceiling to decide whether a household qualifies for deferral; consult the current materials for that separate program.
Questions that often cause an incorrect application
“Is the freeze based on taxable income?”
No. The calculation begins with federal AGI but adds specified tax-exempt or excluded amounts and follows PTAX-340 adjustments, so it is a program-specific household-income figure.
“Does Social Security count?”
Yes. Include the household’s retirement, disability and survivor benefits, SSI and qualifying dependent-child benefits using the SSA-1099 amount directed by the form.
“Does my spouse’s income count?”
Yes. The household total includes the spouse and other people covered by the PTAX-340 household rule, not just the applicant.
“Can I subtract a large loss from an earlier year?”
No. NOL and net capital-loss carryovers cannot reduce the SCAFHE income calculation, although the applicable net rental, farm or business figure may be reported as the form directs.
“What if my receipt is not listed?”
Do not guess based on whether it was taxable. Ask the county Chief County Assessment Office how the item should be classified under the current PTAX-340 and keep documentation of the determination.
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