Non-Homestead Exemptions


Properties of religious, charitable, and educational organizations, as well as units of federal, state and local governments, are eligible for exemption from property taxes to the extent provided by law. 


For details on how to qualify, please choose from the forms to the right.

To Apply:

  • Applications - Applications for Non-Homestead exemptions must be filed on forms furnished by the Board of Review. Parcel number must be on the application and all questions must be answered, failure to comply will result in your Petition being returned. A separate fully completed application must be submitted for each parcel number; unless one legal description covers more than one parcel within the same township. Supporting documentation must be submitted in duplicate for each application (see instruction sheet). Pursuant to Illinois Department of Revenue, failure to complete and provide all evidence will delay final decision.
  • The application must be submitted in duplicate to:
    Lake County Board of Review
    18 North County Street
    7th Floor
    Waukegan, IL 60085
  • Affidavit of Use - An affidavit of Use must be submitted for all applications for Property Tax Exemption except property for State of Illinois or U.S. Government.
  • Photographs - Photographs (actual, not copies) must be submitted.
  • Notarization - Where applicable, applications should be notarized.
  • Notification of Units of Government - If the request for an exemption would reduce the assessment by $100,000 or more, the applicant or agent for the applicant must notify the Units of Government in their jurisdiction. A copy of the letters showing the notification of each Unit of Government must be submitted with the application at the time of filing.
  • Deadline - The final filing date for Non-Homestead Exemptions for tax year 2016 shall be September 30.