Form PTAX-340, Low-Income Senior Citizens Assessment Freeze Homestead Exemption Application and Affidavit, is the application a homeowner files with the chief county assessment officer (CCAO), the Sangamon County Supervisor of Assessments, to have a home's assessed value frozen. It is one of the Sangamon County property tax forms, and the edition on this page is the 2026 application, with a last date to apply of 07/01/2026. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original PDF on its website.
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What is PTAX-340?
Form PTAX-340, Low-Income Senior Citizens Assessment Freeze Homestead Exemption Application and Affidavit, is the Illinois form a qualified senior homeowner uses to apply for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption (SCAFHE), which freezes the home's equalized assessed value (EAV) at a base year value.
The base year is generally the year before the first year you qualify and apply. For example, if you first qualify and apply in 2026, the EAV is frozen at the 2025 EAV. The exemption equals the difference between the base year EAV and the current year EAV. Freezing the EAV does not guarantee that the tax bill stays the same: a higher tax rate or added improvements can still raise it, and a lower EAV in the future benefits you.
The form has two blocks of content. The application collects applicant information, property information (address, township, county and the property index number, or PIN) and total household income for 2025 on Part 3, Lines 1 through 13. The affidavit is sworn under oath and covers residence, ownership, age, other household members and marital status, ending with the applicant's signature. The form is authorized under the Illinois Property Tax Code, and the information you provide is confidential and used only for official purposes.
In Sangamon County the Supervisor of Assessments lists this exemption separately from the General Homestead Exemption and the Senior Citizen Homestead Exemption, whose applications are due by January 31 of the tax year. Form PTAX-340 has its own annual deadline and an income limit.
Who needs to file PTAX-340?
Homeowners who meet all of the qualifications printed on the form's General Information page use Form PTAX-340:
- You are, or will be, 65 or older during 2026.
- Your total household income for 2025 was $75,000 or less.
- On January 1, 2025, and January 1, 2026, you used the property as your principal residence; owned it, or had a legal or equitable interest evidenced by a written instrument, or a leasehold interest in a property used as a single-family residence; and were liable for the property taxes.
Special cases the form recognizes:
- Surviving spouse: you may qualify even if you are not 65 if your spouse died and would have met all the qualifications. The affidavit asks for the deceased spouse's name, Tax ID number, date of birth and date of death.
- Residents of a licensed facility: you may qualify without living in the home on January 1, 2026 if you live in a facility licensed under the Assisted Living and Shared Housing Act, Nursing Home Care Act, ID/DD Community Care Act, or Specialized Mental Health Rehabilitation Act of 2013, you have received the exemption before, and the property is unoccupied or occupied by your spouse.
- Cooperative residents: you may qualify if you are liable for the property taxes on your residence and meet the other requirements.
You do not qualify if your property is assessed under the mobile home privilege tax, or if total household income on Part 3, Line 13 is greater than $75,000. The home you list must be the only property for which you apply for this exemption for 2026.
When to file PTAX-340
File Form PTAX-340 with the CCAO by the last date to apply printed on the form; on the 2026 edition that date is 07/01/2026. The Sangamon County Supervisor of Assessments states that the deadline is July 1 each year and that forms are available in its office between April 1 and July 1 each year.
You must file the form every year and meet the qualifications for that year to keep receiving the exemption. The household income reported is for 2025, and residence and ownership are tested as of January 1, 2025 and January 1, 2026.
The form says the CCAO may require additional documentation, such as birth certificates or tax returns, to verify the application, and may audit to confirm eligibility. The form prints no processing time.
Documents you need
- A copy of your Federal Income Tax Return, plus copies of the Federal Income Tax Returns of all persons residing at your home: required with the application from first-time applicants.
- If a tax return was not filed: a letter from the IRS confirming that no return was filed, with a statement of earnings for that year and copies of earnings forms such as W-2s, 1099s and SSI statements, for first-time applicants.
- A copy of the legal description of the property, only if you cannot obtain the PIN (shown on your property tax bill or available from your CCAO).
- An additional sheet listing the name and Tax ID number of other individuals who used the property as their principal residence on January 1, 2026, only if Affidavit Line 7 lacks space.
- Any additional documentation the CCAO requests to verify the application, such as birth certificates or tax returns.
How to fill out PTAX-340
Enter applicant information
In Part 1, Lines 1 through 5, type or print your first name, middle initial and last name, mailing address, city, state and ZIP, Tax ID number, date of birth (month, day, year), area code and phone number, and email address.
Identify the property
In Part 2, Line 1, enter the street address, township, city, ZIP and county of the property. On Line 2 enter the property index number (PIN) from your tax bill; if you cannot obtain it, attach a copy of the legal description.
Answer the prior-exemption questions
On Part 2, Line 3, mark Yes or No for whether you or your spouse received this exemption for this property before, and write the base year if known. On Line 4, mark Yes or No for whether a spouse with a separate residence has applied.
Report benefit income
In Part 3, Lines 1 through 5, enter 2025 Social Security and SSI, Railroad Retirement, Civil Service, annuity and retirement plan, and Human Services or other governmental cash assistance amounts for the whole household. Include Medicare deductions in Lines 1 and 2.
Report work and investment income
Enter wages, salaries and tips on Line 6, interest and dividends (taxable and nontaxable) on Line 7, net rental, farm and business income or (loss) on Line 8, net capital gain or (loss) on Line 9, and other income on Line 10. Do not carry over losses from earlier years.
Total your household income
Add Lines 1 through 10 on Line 11. Use Lines 12a and 12b for allowed subtractions from U.S. 1040, Schedule 1, Line 26, total them on Line 12, then subtract Line 12 from Line 11 on Line 13. If Line 13 is greater than $75,000, stop.
Complete affidavit Lines 1 and 2
On Line 1 mark statement a or b, and for b give the facility name and mailing address. On Line 2 mark a, b or c to show your ownership or interest in the property on January 1, 2026.
Complete affidavit Lines 3 to 5
Line 3 states you are liable for the real property taxes. On Line 4 mark a (65 or older in 2026) or b (deceased spouse), and for b enter the spouse's name, Tax ID number, date of birth and date of death. Line 5 confirms this is the only property for which you apply.
List other residents and marital status
On Line 7 write the name and Tax ID number of other individuals who used the property as their principal residence on January 1, 2026, attaching a sheet if needed. On Line 8 mark a, b or c for January 1, 2026, and give your spouse's name and address if you are married but not living together.
Sign and date the affidavit
Sign as applicant and enter the date (month, day, year) under the penalties-of-perjury statement. Sign before filing the form with the CCAO.
Review and download the PDF
Check every line against your documents and confirm the household total includes all residents. Download or print the completed PDF from FillingPDF, attach the required copies and file it as described under How to submit.
How to submit PTAX-340
You can return Form PTAX-340 to the CCAO's office in person or mail it to the address printed on the form.
- By mail: Sangamon County Chief County Assessment Officer, 200 S 9th St, First Floor, Springfield, IL 62701.
- In person: the Supervisor of Assessments office is on the 1st Floor of the Sangamon County Complex. Office hours are 8:30 am to 5:00 pm, Monday through Friday, except on legal holidays when the County Complex is closed.
- Questions: call the CCAO at (217) 753-6805.
Sign the form before you file it; the instructions say you must sign Form PTAX-340 before filing it with your CCAO. Include any attachments described under required documents. The county's exemptions page adds that if a file-stamped copy is not offered when you file an exemption application, the property owner or agent should request one. The form names no online filing channel. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving out the income of your spouse or of other people living in the household; Part 3 must include everyone, and Affidavit Line 6 swears that it does.
- Continuing past Part 3, Line 13 when total household income is greater than $75,000; the form says to stop because you do not qualify.
- Including a net operating loss or capital loss carryover on Lines 8, 9 or 10; only a loss that occurred in 2025 may be included.
- Subtracting items on Line 12 that are not reported adjustments to income on U.S. 1040, Schedule 1, Line 26.
- Adding food stamps or medical assistance benefits to household income; the instructions say they are not income.
- Omitting the spouse's name and address on Affidavit Line 8 when the spouse does not live at the property.
- Submitting the form unsigned; the applicant must sign before filing with the CCAO.
- Assuming last year's approval carries over; the form must be filed every year, by the last date to apply.
- Applying for a first-time exemption without the federal tax return copies the Supervisor of Assessments requires.
Frequently asked questions
What is Form PTAX-340 used for?
Form PTAX-340 is the Illinois application and affidavit for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption. It asks the county to freeze your home's equalized assessed value at a base year value. In Sangamon County you file it with the Supervisor of Assessments, the CCAO.
What is the deadline for the Sangamon County senior assessment freeze application?
The 2026 form prints a last date to apply of 07/01/2026. The Sangamon County Supervisor of Assessments says the deadline is July 1 each year, with forms available in its office from April 1 to July 1. Do not use the January 31 deadline of the General Homestead Exemption.
Who qualifies for the assessment freeze exemption?
You must be 65 or older during 2026, have had 2025 household income of $75,000 or less, and have used the property as your principal residence, owned or held an interest in it, and been liable for its taxes on January 1, 2025 and January 1, 2026. Surviving spouses, facility residents and cooperative residents have specific rules.
Do I have to apply every year?
Yes. The form says you must file PTAX-340 every year and meet that year's qualifications to continue receiving the exemption. The Supervisor of Assessments also states that applications for this exemption must be filed annually.
What income counts on Form PTAX-340?
Income means 2025 federal adjusted gross income plus certain items, such as Social Security benefits and tax-exempt interest, for you, your spouse and everyone in the household. Cash gifts, child support, federal income tax refunds and veterans' benefits are among the items the form lists as not included.
What documents do I send with the application?
First-time applicants must submit a copy of their federal income tax return and those of everyone living in the home, or an IRS no-filing letter with a statement of earnings and earnings forms. Attach the legal description if you cannot get the PIN. The CCAO may ask for more documents.
Where do I mail Form PTAX-340 in Sangamon County?
Mail it to Sangamon County Chief County Assessment Officer, 200 S 9th St, First Floor, Springfield, IL 62701, or return it to the Supervisor of Assessments office on the 1st Floor of the Sangamon County Complex. Sign it first. Call (217) 753-6805 with questions.
Can I fill out Form PTAX-340 online and file it electronically?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, is not connected to Sangamon County and does not file the form; you deliver it to the CCAO by mail or in person.
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