Legal Question in Tax Law in Illinois

Re: property taxes...payments possible?

There are many helpful exemptions and programs to assist homeowners with reducing their tax bills. Action needs to be taken immediately as there is no way to keep the property once the "redemption date" after the tax sale has passed. As I do not know where the property is located, I can only advise you to check the Department of Revenue's website (http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm) and the Cook County Assessor's website ( http://www.cookcountyassessor.com/info/exemptions.asp#home-exemption) that offer much in the way of information that may be helpful to assist in future savings as well as give information in order to apply for "refunds" for taxes already paid within the previous 3 years if warranted.

In particular, you should look at the Long Term Homeowner's Exemption (LOHE) as it can reduce a property tax bill significantly. If your mother is over 65, and income is limited, the Senior's Freeze Exemption can also be of great assistance in lowering a tax bill. A property tax attorney can assist in that regard. The State of Illinois also offers the Circuit Breaker Program to low-income senior and disabled citizens that may be eligible for a limited grant from the State of Illinois for their property taxes or rent, up to a certain percentage of their total annual household

income.

Also, Senior citizens with an income of $50,000 or less may defer all or part of their property taxes on a personal residence through the Senior Citizens

Real Estate Tax Deferral Program. That program

is much like a loan in which the deferred tax, plus 6 percent interest, generally becomes due

only after the taxpayer/property owner sells the property or dies.

See also, http://www.revenue.state.il.us/LocalGovernment/PropertyTax/PIO-16.PDF for more information.