The Warren County Commission last week officially moved forward with a senior property tax freeze that will be available beginning next year.

The state legislation, first passed in July 2023 as SB 190 and updated in July as SB 756, allows for senior citizens older than 62 to apply for a property tax freeze, preventing their home’s valuation from increasing in following reassessment years.                               

Under the ordinance approved by commissioners last week, to qualify, citizens must be at least 62 years of age, own a home in Warren County that they use as their primary residence and they must be liable for the taxes on that home.                                                                                                

There is also a provision in the draft ordinance stating that the initial credit year of an eligible taxpayer should be no earlier than Jan. 1, 2024 to prevent taxpayers from receiving refunds on previous year’s tax bills. 

The creation of Warren County’s legislation involved work from a number of county offices, including the commissioners, Prosecuting Attorney Hannah Dunakey, County Assessor Katie Smith and County Collector Julie Schaumberg. 

The ordinance was passed with some slight changes to verbiage, although it remained largely the same as it was presented at a previous meeting to allow citizens to discuss any changes they felt were necessary.

Applications for the freeze will be open in March 2025, and while there is no application yet, Schaumberg’s office is hard at work creating the paperwork that homeowners will use to take advantage of the freeze. 

When homeowners reach the age of 62, they can apply for the property tax freeze, which will lock in their home’s valuation in following reassessment years, with some stipulations. 

Residents must apply for the freeze in person at the County Administration Building and must produce identification along with the deed to their home or property. They will be required to reapply for that freeze annually. 

If residents do not reapply in time, they will see their valuation increase, although it has been discussed that there will likely be changes to the ordinance as issues like that arise. 

Warren County resident Bev Ehlen, who was attending the meeting, continued to take issue with the requirements for application and reapplication, although Presiding Commissioner Joe Gildehaus reminded her that as an elected official, those decisions rest with Schaumberg. 

The same could be said for the regulations on the amount of property on which the freeze can be assessed. That decision rests with Smith, who has limited the freeze to a property owner’s home and the surrounding five acres. 

In the previous meeting, Dunakey had noted there were a few ways that property owners could still see increases to their valuation that were noted in the ordinance and in line with the state statute. 

The freeze does not apply to state taxes or any additional taxes from bond indebtedness, meaning if a bond issue is passed in Warren County, the valuation freeze will not apply to that tax. 

Residents can also receive increases in valuation from new construction or improvements to the home, although county officials have noted that increase would only be related to the value of the improvements and would not mean the complete reassessment of the property. 

The other way that residents may still see increases in valuation is if property is annexed by another taxing entity, like a city, in which case the valuation freeze does not apply to that municipality’s taxes. 

Preparations are still being made in county offices to receive applications for the freeze when it becomes available next spring although Schaumberg has said she will have the application ready before then. 

She also plans for the annual deadline for applications to fall on June 30.