To qualify for this exemption:

• You must be disabled or become disabled during the assessment year (i.e., cannot participate in any “substantial gainful activity by reason of a medically determinable physical or mental impairment” which will result in the person’s death or that will last for at least 12 continuous months).

• The applicant must own or have a legal or equitable interest in the property, or a leasehold interest of a single-family residence. The applicant must occupy the property as your principal residence on January 1 of the assessment year, and is liable for the payment of the property taxes.

Application Process
File a completed PTAX-343 application form with additional documentation demonstrating eligibility.

Proof of Ownership

Proof of Disability

• A Class 2 Illinois Disabled Person Identification Card from the Illinois Secretary of State’s Office. Note: Class 2 or Class 2A qualifies for this exemption; a Class 1 or 1A does not qualify.

• Proof of Social Security Administration disability benefits. This proof includes an award letter, verification letter, or annual cost of living adjustment (COLA).

• Proof of Veterans Administration disability benefits. This proof includes an award letter of total (100%) disability, pension statement, or statement showing compensation rated at 100%.

• Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability.

If you cannot provide proof of your disability listed in Items 1 through 4, then you will need to submit to the Illinois Department of Revenue (IDOR) a Form PTAX 343-A Physician’s Statement for Proof of Disability completed by a physician.
You may also be required to be re-examined by an IDOR designated physician. Note: You will be responsible for any costs incurred for your examination by any physician.

Renewal Process
Our office will annually mail a PTAX-343-R renewal form to prior year’s recipients of this exemption. Please complete and return this form to our office by October 1st of the assessment year in question.