Senior Refund

Code of Ordinances

Section 39-108 of The Chicago Heights Code of Ordinances provides as follows:

(b) Senior Citizen: Any grantor or seller who is a senior citizen and who has paid to the City Treasurer the tax provided for in Section 39-102 here shall be entitled to a one-time only refund of such tax, provided any one of such grantors or sellers meet all of the following requirements:
  • Has reached sixty-five (65) years of age or older by time of the sale.
  • Has owned and occupied the dwelling on the property sold or transferred for more than one year prior to its sale or transfer;
  • Has not rented or leased any portion of the dwelling or real property to any other person or persons.
In the event any co-owner who is sixty-five (65) years of age or older dies prior to the sale of a qualifying dwelling, the surviving co-owner who is at least sixty (60) years of age at the time of the sale of the dwelling shall be entitled to claim the above refund.

In order to obtain this refund, it is necessary that any grantor or seller who is a senior citizen submit the following documents to the City Clerk of the City of Chicago Heights:
  • Signed and notarized affidavit on form supplied by the City Clerk.
  • Copy of the signed closing statement on property sold.
  • Evidence of age and residence (copy of either Drivers License or State ID Card)
  • Copy of signed Chicago Heights Real Estate Transfer Declaration previously submitted with the transfer tax payment.
Documentation should be forwarded to the Clerk's Office, attention: Transfer Tax.