Lake County Treasurer: Property Tax Relief for Military Personnel

What the Treasurer offers. Its Current Military Exemption page and form say that military personnel on active duty out of state or overseas for long periods that include a tax due date can defer their real estate taxes: instead of the usual Illinois penalties, costs and fees, the penalties are waived through 180 days after the owner returns from active duty. The service member, an adult dependent or someone the service member authorises files the form with a copy of the orders or a letter from the commanding officer. The Treasurer may still add interest at 6% a year. What the federal law says. The form cites the Soldiers' and Sailors' Civil Relief Act of 1940, renamed and rewritten in 2003 as the Servicemembers Civil Relief Act. Its tax section, 50 U.S.C. 3991, covers taxes on a service member's personal property and on real property occupied for dwelling, business or farming by the service member, dependents or employees; unpaid tax bears 6% a year interest and no other penalty or interest; a court may stay a tax sale during service and for up to 180 days after; and property sold for taxes can be redeemed during service or within 180 days after it. The statute is not limited to members stationed out of state or overseas, so a service member at Naval Station Great Lakes whose property is covered should also ask. Treasurer: 18 N. County Street, Room 102, Waukegan (847-377-2323).