Erroneous Exemptions

Is someone receiving an exemption they are not legally entitled to?

When someone gets an undeserved break on taxes, you pay more than fair share. If you know that a property is improperly receiving an exemption, report it.

How can a homeowner remove or waive an exemption? 

If a homeowner is no longer eligible for a homestead exemption, they can apply to remove exemption(s) associated with their property. 

Apply online or Download form. 

Did you receive a Notice of Discovery?

The notice of discovery that you received is to notify the taxpayer that the Assessor's Office will be conducting an audit to verify whether or not you are entitled to the homestead exemptions that you have received on your non-homestead property. Taxpayers are only entitled to one homestead exemption on their primary residence for any given tax year. If you received a notice of discovery for your primary residence, please contact the Assessor's Office if you have not already done so. You may contact the Assessor's Office either by email using the Contact Us link, or by telephone at (312) 603-7434.

Receipt of this notice does not mean that the taxpayer has been found to have an exemption they are not entitled to. If the Assessor's Office, through its audit, finds that you have received an exemption that you are not entitled to, you will receive a notice of intent to lien the property, at which time you will be able to request an administrative hearing to determine your liability. Please consult our website for further information regarding this matter

Erroneous Exemptions

• Request for Hearing
• Rules of Procedure
• Motion to Continue
• Appearance
• Hearing Waiver

Notice of Discovery Information

The notice of discovery that you received is to notify the taxpayer that the Assessor's Office will be conducting an audit to verify whether or not you are entitled to the homestead exemptions that you have received on your non-homestead property. Taxpayers are only entitled to one homestead exemption on their primary residence for any given tax year. If you received a notice of discovery for your primary residence, please contact the Assessor's Office if you have not already done so. You may contact the Assessor's Office either by email using the Contact Us link or by telephone at (312) 603-7434.

Receipt of this notice does not mean that the taxpayer has been found to have an exemption they are not entitled to. If the Assessor's Office, through its audit, finds that you have received an exemption that you are not entitled to, you will receive a notice of intent to lien the property, at which time you will be able to request an administrative hearing to determine your liability. Please consult our website for further information regarding this matter.

The Erroneous Investigations Unit researches, audits, investigates and, where applicable, bills taxpayers to reclaim invalid exemptions on properties in Cook County. Since it's inception, the department has successfully reclaimed millions of erroneous exemptions tax dollars.

Why did I receive a Notice of Discovery?
The Assessor's Office has information indicating that you may have received homestead exemptions that you were not entitled to under Illinois law. As a result, the Assessor's Office has started an audit relating to the properties listed in the Notice of Discovery.

Can I provide the Assessor's Office information to consider in its audit?
Yes. Please use the Contact Us form to provide any information that you believe will help the Assessor's Office complete its audit.

When will the Assessor's Office notify me of the results of its audit?
If, after completing its audit and conducting further investigations, the Assessor's Office finds that you received one or more erroneous homestead exemptions, you will be served with a Notice of Intent to Record a Lien. A Notice of Intent to Record a Lien begins the formal process to place a lien on your property for erroneous homestead exemptions. If, after completing its audit the Assessor's Office finds that you have not received an erroneous exemption, you will receive a written notice of its determination by mail.

Will I have an opportunity to contest the Assessor's Office findings that I have received erroneous homestead exemptions?
Yes. If you are served with a Notice of Intent to Lien, you will have the opportunity to contest the matter before an impartial hearing officer. You will have thirty (30) days from the date on which you are served with a Notice of Intent to Record a Lien to request a hearing.

How much do I owe?
The Assessor's Office can provide you with bills for principal taxes due, interest, penalties and administrative costs, if applicable. You will be billed for all erroneous homestead exemptions that the Assessor's Office is aware of. If you are issued bills, the Assessor's Office reserves the right to bill you for any additional liability for erroneous homestead exemptions that it is entitled to pursue under Illinois law.