- Exemption Information
- Veterans & Disabled Persons
- Standard Homestead Exemption for Veterans with Disabilities (SHEVD)
Standard Homestead Exemption for Veterans with Disabilities (SHEVD)
This exemption provides a reduction in equalized assessed value (outlined below) of a primary residence occupied by a veteran with a disability, or the veteran's surviving spouse. This exemption can be claimed in addition to the General Homestead Exemption and the Senior Homestead Exemption. However, it cannot be claimed in addition to the Disabled Veterans Exemption (specially adaptive housing) of $100,000, or the Homestead Exemption for Persons with Disabilities.
- A disabled veteran with a 70% or higher service-connected disability will be tax exempt.
- A disabled veteran with at least 50%, but less than 70% service-connected disability will receive a $5,000 reduction in the property's EAV.
- A disabled veteran with at least 30%, but less than 50% service-connected disability will receive a $2,500 reduction in property's EAV.
Beginning in 2023 (payable in 2024)The Public Act 102-0895 includes an end to annual reapplications for SHEVD for veterans with a combined service-connected disability rating of 100% and is deemed to be permanently and totally disabled, as certified by the United States Department of Veteran Affairs.
To qualify, applicants must:
- Be a Lake County, Illinois resident and have served in the United States Armed Forces, The Illinois National Guard, or U.S. Reserve Forces, and have received an honorable discharge.
- Have a total equalized assessed value (EAV) of less than $250,000
- Attach documentation as outlined in the application
An un-remarried surviving spouse of a disabled veteran can continue to receive this exemption on his or her spouse's homestead property or transfer the exemption to a new primary residence. To qualify, the surviving spouse must meet the following requirement:
- Sell the disabled veteran's previous homestead property before transferring this exemption to his or her new primary residence
- If the surviving spouse sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence as long as it is used as his or her primary residence and he or she does not remarry.
Go to the Chief County Assessment Office Smart E-Filing Portal at assessor.lakecountyil.gov
Log in to your account, create a new account, or log in as a guest
Click “Available Filings”
EX01: Homestead Exemption Application (First time applicant only) or
EX03: Disabled Persons or Disabled Veterans Renewal
Click “Begin Filing” and follow the instructions
Properties Held in Trust:
When you are applying for a new exemption and the property is held in trust, we must verify that the applicant is a current living beneficiary of that trust. The exemptions cannot be applied without this verification. Please include a copy of that part of the actual trust agreement which states that the applicant is a beneficiary. This can usually be found on the first few pages of the trust document. Should you have any questions, please feel free to contact us directly at 847-377-2100.
17801 W. Washington St.
Gurnee, IL 60031
17801 W. Washington St. Gurnee IL 60031
Phone: : 847-244-1101, option 2Fax: : 847-244-8521