Property Ownership

In Illinois, what is a 'homestead exemption' and what is its effect on property taxes?

AAn exemption from all property taxes for owner-occupants
BA reduction in the equalized assessed value (EAV) used to calculate property taxes for owner-occupied primary residences✓ Correct
CA protection preventing forced sale of the primary home for most debts
DA tax credit given to first-time homebuyers by the state

Explanation

The Illinois Homeowner Exemption reduces the EAV of an owner-occupied primary residence, thereby reducing property taxes. The standard General Homestead Exemption reduces EAV by $10,000 (for Cook County) or $6,000 (for other counties).

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