The Sun-Times’ reporting highlights policy decisions made by previous administrations about

the implementation of the senior freeze. After the publication of the story, our office conducted a
thorough analysis of the PINs cited in the story and other properties that were brought to our
attention during their investigation.

This analysis revealed that the majority of the PINs were calculated correctly. Some senior
freeze exemptions in the story do not conform to our office’s current policy for the administration
of the senior freeze exemption. In these cases, those exemptions have either been changed or
removed for the 2020 exemption roll.

But even in cases when exemptions were received by taxpayers who don’t qualify for them, our
Erroneous Exemptions Department is authorized under state statute, to recover the amount of
property tax revenue lost as a result of those exemptions.

Since Assessor Kaegi took office, we have billed more than 11 million dollars to property owners
who improperly claimed exemptions. In the past few years, the Assessor’s Office has
investigated 631 people who received the senior freeze exemption and returned 2.4 million
dollars to the taxing districts of Cook County, which benefits both taxpayers and those who
provide essential governmental services for schools, parks, libraries, and first responders.

The Erroneous Exemption department is currently investigating the PINs mentioned in the Sun-
Times story that may have erroneously received exemptions. At the conclusion of that
investigation, the County will bill the taxpayer to recover any underpayment of taxes to the
county, if it is warranted. This is a common practice in our office, which ensures the timely
mailing of tax bills.

In 2020, Assessor Kaegi engaged an outside vendor to augment the work of our Erroneous
Exemptions department and expand the data we review to determine exemption eligibility.
Through this effort, we have audited more than 40,000 homestead exemptions in 2021 alone,
including the senior freeze, to identify properties that may be receiving an exemption they are
not entitled to receive.

Each year, our office works diligently to ensure that all properties receive only the exemptions
they are entitled to on their second installment tax bill. This is an annual review as part of the
process of calculating exemptions for each tax year. We completed this work for the 2020 tax
year on July 7th and sent the files to the Cook County Clerk.

When we become aware of any erroneously received exemptions, we use every legal means to
see to it that money is refunded to the taxing districts.

COOK COUNTY ASSESSOR’S OFFICE • 118 NORTH CLARK ST., RM 320 • CHICAGO, IL 60602
WWW.COOKCOUNTYASSESSOR.COM • (312) 443-7550
Facebook: /CookCountyAssessorsOffice • Twitter: @AssessorCook
In addition, we are also engaged in the first phase of a transition to iasWorld, a modern,
integrated property tax system from Tyler Technologies which will make it easier to administer
exemptions and other aspects of the property tax system which our office oversees.

Taxpayers should know that we already have remedies to address underpayment of taxes and
are working on additional tools and technology to address the problem in the future.

COOK COUNTY ASSESSOR’S OFFICE • 118 NORTH CLARK ST., RM 320 • CHICAGO, IL 60602
WWW.COOKCOUNTYASSESSOR.COM • (312) 443-7550
Facebook: /CookCountyAssessorsOffice • Twitter: @AssessorCook