Senior Assessment Freeze

2022 Senior Citizen’s Assessment Freeze
On-Line Application Process


The Senior Citizen’s Assessment Freeze Renewal Notice letter mailing is scheduled to be mailed in late March.  A paper copy of the PTAX-340 Assessment Freeze Application form will not be included in the mailing to senior citizens. The County has elected to have the annual renewal application be completed on-line. The deadline to renew the Senior Citizen Assessment Freeze is July 1st,.


The Senior Freeze provides limited-income seniors with protection against real estate tax increases due to rising property values. It is not a tax freeze nor a tax reduction and does not protect against increased taxes due to tax rate increases. Because this exemption provides for a base year frozen assessment, it will potentially provide increased savings each year a senior is eligible.

Qualifications and Documentation:

To qualify, applicants must:

  • Be 65 years of age or older.
    • Own the property as their principal residence January 1, 2021 and January 1, 2022.
    • Have a total household income of $65,000 or less in 2021.
    • This exemption must be renewed on an annual basis.
    • Please have your photo ID showing the property address for the exemption being applied for.
    • You will need your tax return, 1040 or 1040SR or household income documents for the tax year of 2021 for all household members.

New Requirement

For the 2022 application, the County is requiring a copy of the federal 1040 be attached, uploaded, with the online application.  This might include some of the additional schedules that are part of the federal return.

How To Apply:

Smartfile E-Filing

The Smartfile E-filing application is found on the Lake County website below. My office has created an Application Guide to assist persons filing on-line.  This found on the Lake Villa Township Assessor’s website.  The on-line E-Filing process is not difficult – it’s just new.  The Application Guide provides step by step instructions with corresponding screen shots from creating an individual account through submitting the filing.


Smartfile Link:

Lake Villa Township Assessor:

Lake County:

Office Hours

Lake Villa Township Assessor’s Office is open to the public.  We will be staffed during normal business hours to assist residents at our new reception counter, phone and email regarding assessment and exemption questions.


The County has made this commitment to file on-line. There is a cost savings where County personnel is not processing the paperwork. My office understands this will create difficulties for our seniors. We are here to help.

How To Apply:

Click the link below for detailed information

How to Apply