Form IL-1018, the Real Estate/Special Assessment Tax Deferral and Recovery Agreement for Tax Year 2025, is the agreement a senior homeowner signs to defer property taxes under the Senior Citizens Real Estate Tax Deferral Act. In Cook County, it is part of the Senior Citizen Real Estate Tax Deferral Program run by the Cook County Treasurer's Office. It is one of the Cook County property tax forms that must be renewed every year you want to take part. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published at the Cook County Treasurer's website.
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What is IL-1018?
Form IL-1018, Real Estate/Special Assessment Tax Deferral and Recovery Agreement for Tax Year 2025, is the sworn agreement in which an owner applying for a senior property tax deferral accepts the terms of the deferral and of its later recovery under the Senior Citizens Real Estate Tax Deferral Act, 320 ILCS 30/1, et seq.
The form carries the heading of the Illinois Department of Revenue. In Cook County it is distributed through the Cook County Treasurer's Office, whose program page describes the deferral as a tax-relief program that works like a loan from the State of Illinois, repaid when the property is sold or on the death of the participant.
By signing, the owner agrees to seven points. Among them:
- Deferred taxes, special assessments and interest may not exceed 80 percent of the owner's equity interest in the property.
- Deferred amounts and interest are a lien on the real estate until paid, and a sale or transfer cannot be legally closed and recorded until they are paid, unless the collector certifies a prompt-payment arrangement.
- Heirs-at-law, assignees or legatees get first priority to the property by paying in full; a surviving spouse may continue the deferral under conditions.
- Joint owners, trustees or contract-for-deed sellers must have approved in writing, and the property must be insured.
Property held in a trust uses a companion form, Form IL-1017, which the Trustee and the homeowner both sign.
Who needs to file IL-1018?
Homeowners who want to defer property taxes on their primary home under the Cook County Senior Citizen Real Estate Tax Deferral Program sign this agreement. The Cook County Treasurer's Office says participants must be:
- homeowners at least 65 years of age by June 1 of the year the application is made;
- owners whose household income is within the program's limit (ask the Treasurer's Office for the current figure);
- owners who have owned and occupied the qualifying property for at least the last three years;
- owners with fire or casualty insurance on the property in an amount not less than the taxes being deferred;
- owners who do not owe outstanding property tax or special assessments;
- owners with written approval from the spouse, if filing jointly, or from the Trustee, if the property is held in a qualifying trust.
Surviving spouses of previously approved applicants also qualify if they are at least 55 years of age within six months of the taxpayer's death.
Only an Illinois Land Trust that names the applicant, or the applicant and spouse, as sole beneficiary qualifies, and Form IL-1017 applies. Under item 6 of the agreement, a guardian or conservator appointed for an owner with a legal disability may act for the owner. Approval from a mortgage lender is not required, though the Treasurer's page recommends telling your lender.
When to file IL-1018
The last day to file for Tax Year 2025 is March 1, 2026, and the Cook County Treasurer's Office states that, per state law, there are no time extensions. Applications are available at the Treasurer's Office after January 1 through the March 1 deadline.
You must apply every year you want to participate, so a new agreement is signed for each tax year. After approval, the agreement itself sets later dates: deferred taxes and interest are recovered from the estate within one year of the owner's death if the heirs or surviving spouse do not pay or continue the deferral, and they are due within 90 days after the property stops being qualifying property.
Documents you need
- Photocopies, not originals, of the documents the Cook County Treasurer's Office requires with the application.
- Written prior approval from any joint owner, trustee or contract-for-deed seller; it becomes part of the agreement (item 5).
- Evidence, to the collector's satisfaction, that the property is insured against fire or casualty loss for at least the total taxes deferred (item 7).
- Written approval from the spouse, if filing jointly, or from the Trustee, if the property is held in a qualifying trust.
- For property held in an Illinois Land Trust: the Trust Agreement and the Deed in Trust, plus Form IL-1017 signed by the Trustee and the homeowner.
- Additional sheets with the legal description of the homestead property, only if the lines on the form are not enough.
How to fill out IL-1018
Enter the names of all owners
Under Name of owners, write each owner as Last, First and Middle initial, using both lines if there are two owners.
Write the homestead PIN
On the line after Write the homestead property index number (PIN), enter the PIN of the property for which taxes are to be deferred.
Write the legal description
Enter the legal description of the homestead property on the lines provided. Attach additional sheets if needed.
Read the seven agreement items
Items 1 to 7 are the owner's agreements: the 80 percent equity limit, the lien, heirs and a surviving spouse, recovery from the estate, joint-owner approval, guardian or conservator, and insurance. No entry is needed in these items; confirm you can meet each one.
Sign and date as applicant
Sign on the Signature of applicant line and enter the Month, Day and Year. The statement above it is made under penalties of perjury.
Complete the notary block
Have the notary public complete the Subscribed and sworn to before me section with the day, month and year and the notary signature.
Leave the collector line to the collector
The Signature of collector line and its date are for the collector, so do not fill them in yourself.
Review, download and assemble
Check names, PIN and legal description, then download or print the completed PDF from FillingPDF. Add photocopies of the required documents and return the package to the Cook County Treasurer's Office as described under How to submit.
How to submit IL-1018
Return the completed application to the Cook County Treasurer's Office no later than March 1. The program page names that office as the place where applications are available and where they are returned; it gives no online filing option, and the form prints no mailing address.
- In person or as directed by the Treasurer's Office: pick up or return the application at the Cook County Treasurer's Office. Confirm the current address and any other accepted delivery method with that office, or on the program page at https://www.cookcountytreasurer.com/theseniorcitizenrealestatetaxdeferralprogram.aspx.
Fill out the application completely and provide photocopies, not originals, of the required documents. The agreement must be sworn before a notary public, and the collector signs the last line. Trust property needs Form IL-1017, the Trust Agreement and the Deed in Trust. FillingPDF lets you fill out and download the PDF; submission follows the Treasurer's Office channels above.
Common mistakes to avoid
- Filing after March 1, 2026 for Tax Year 2025; the Treasurer's Office says state law allows no time extensions.
- Assuming last year's approval carries over; you must apply each year you want to participate.
- Submitting original documents instead of photocopies.
- Leaving out the written approval of a joint owner, trustee or contract-for-deed seller, which item 5 makes part of the agreement.
- Not providing proof that the property is insured for at least the total amount of taxes being deferred.
- Signing without the notary: the form has a 'Subscribed and sworn to before me' block for a notary public.
- Applying with Form IL-1018 alone for property held in a trust, which also requires Form IL-1017, the Trust Agreement and the Deed in Trust.
- Applying while owing outstanding property tax or special assessments, which the program does not allow.
Frequently asked questions
What is Form IL-1018 used for?
Form IL-1018 is the Real Estate/Special Assessment Tax Deferral and Recovery Agreement. A senior homeowner signs it to defer property taxes under the Senior Citizens Real Estate Tax Deferral Act and to accept the lien, equity limit and recovery terms listed in its seven items.
Is Form IL-1018 filed with the Cook County Assessor?
No. The Cook County Treasurer's Office runs the Senior Citizen Real Estate Tax Deferral Program, makes applications available and receives them. The form itself carries the Illinois Department of Revenue heading and a space for the collector's signature.
What is the deadline to file Form IL-1018 for Tax Year 2025?
March 1, 2026. The Cook County Treasurer's Office states that state law allows no time extensions. Applications are available at the Treasurer's Office after January 1, and you must apply each year you want to participate.
Who qualifies for the Cook County senior tax deferral?
Homeowners at least 65 by June 1 of the application year, within the household income limit, who have owned and occupied the home for three years, carry sufficient insurance and owe no outstanding property tax. Qualifying surviving spouses aged 55 or older may also apply.
Do I need to attach documents to Form IL-1018?
Provide photocopies, not originals, of the required documents. Written approval from a joint owner, trustee or contract-for-deed seller and proof of fire or casualty insurance are part of the agreement. Trust property also needs Form IL-1017, the Trust Agreement and the Deed in Trust.
Does the form need to be notarized?
Yes, the form includes a 'Subscribed and sworn to before me' block for a notary public, below the applicant's signature made under penalties of perjury. The collector signs the last line.
What happens to the deferred taxes when the owner dies?
Heirs-at-law, assignees or legatees have first priority to the property by paying in full. A surviving spouse aged 55 or older within six months of the death may continue the deferral by signing a new agreement. Otherwise the amounts are recovered from the estate within one year.
Does my mortgage lender have to approve?
No. The Treasurer's Office says written approval from your mortgage lender is not required, but you should tell your lender, and confirm that participating will not violate your mortgage terms. The same applies to a reverse mortgage.
Can I fill out Form IL-1018 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the agreement; you return it to the Cook County Treasurer's Office.
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