Kendall County Times

Patrick Sheehan, State Representative of Illinois, announced that Senate Bill 642 would expand property tax relief for seniors by increasing income limits and enhancing key exemptions. The statement was made on the social media platform X.

"I proudly supported and voted for SB 642, a bipartisan bill that delivers long-overdue property tax relief for Illinois seniors that was passed by both Houses during Veto Session," said T Sheehan, State Representative from Illinois. "If signed into law, income limits for the Senior Citizen Property Tax Freeze will increase for the first time since 2017, allowing more older adults to qualify for real savings. This legislation also strengthens the General Homestead Exemption and expands the low-income senior freeze, key steps toward making home ownership more affordable and sustainable for those on fixed incomes. It's time we invest back in them."

Property taxes in Illinois are levied exclusively at the local level, not by the state. The system includes more than 6,000 taxing districts funding schools, municipalities, and special districts, which makes the burden on homeowners particularly complex and heavy. According to legal-analysis reporting, the state's property tax system is governed by the state's Property Tax Code; however, local assessments, levies, and tax sales are handled at the county or municipal level. Amid rising housing costs and inflation, the 2024 veto session of the Illinois General Assembly adopted legislation such as Senate Bill 642 that raises eligibility thresholds for senior relief programs in response to seniors' increasing difficulty affording tax bills while on fixed incomes.

As of tax year 2023, the Low-Income Senior Citizens Assessment Freeze Homestead Exemption in Illinois required household incomes to be no higher than $65,000 annually and age 65 or older to qualify. According to Table 22A of the Illinois Department of Revenue, in 2023 there were approximately 307,130 parcels receiving the freeze out of about 983,773 senior homestead exemptions statewide (about 31% of senior homestead recipients also had the freeze).

The Illinois Constitution's Article IX mandates uniform real property taxation statewide. However, Illinois continues to rank among the highest in effective residential property tax burden. A two-year property-tax-cycle primer published by Fulton County notes that Illinois does not levy a statewide property tax and that its system is entirely local—this helps explain why the relative burden on seniors in Illinois remains high compared with many neighboring Midwestern states where a greater share of school funding comes from state aid rather than local property levies. This structural feature means older homeowners in Illinois face tax burdens that often exceed neighboring states' levels despite relief programs.

Sheehan is a Republican member of the Illinois House of Representatives representing District 37. He was appointed in April 2024 and subsequently elected in November 2024. His official legislative biography states that he served as a Park Commissioner for the Lockport Township Park District and as an alderman on the Lockport City Council. He also worked for nearly two decades in law enforcement while volunteering with youth sports programs.