By state law, Household Income means the combined income of the members of a household for the calendar year preceding the taxable year.¹

State law further defines a Household to include:

• The applicant; and
• The spouse of the applicant (even if the spouse resides elsewhere); and
• All other persons using the residence of the applicant as their principal place of residence as of January 1 of the year for which the LISCAFHE is sought.²

¹ 35 ILCS 200/15-172(b).

² 35 ILCS 200/15-172(b); "[U]nless otherwise provided by law, a property’s status for purposes of taxation is to be determined as of January 1 of each year." Rosewell v. Lakeview Limited Partnership, 120 Ill.App.3d 369, 373, 458 N.E.2d 121, 124 (1st Dist. 1983).

By state law, Income has the same meaning as provided in Section 3.07 of the Senior Citizens and Persons with Disabilities Property Tax Relief Act, except that it does not include veteran's benefits.¹ The amounts that must be reported for each member of the household include:

• Adjusted gross income, properly reportable for federal income tax purposes; plus
• An amount equal to all amounts paid or accrued as interest or dividends during the taxable year;
• An amount equal to the amount of tax imposed by the Illinois Income Tax Act paid for the taxable year;
• An amount equal to all amounts received during the taxable year as an annuity under an annuity, endowment or life insurance contract or under any other contract or agreement;
• An amount equal to the amount of benefits paid under the Federal Social Security Act during the taxable year;
• An amount equal to the amount of benefits paid under the Railroad Retirement Act during the taxable year;
• An amount equal to the total amount of cash public assistance payments received from any governmental agency during the taxable year other than benefits received pursuant to this Act;
• An amount equal to any net operating loss carryover deduction or capital loss carryover deduction during the taxable year; and
• An amount equal to any benefits received under the Workers’ Compensation Act or the Workers' Occupational Diseases Act during the taxable year.²

¹ 35 ILCS 200/15-172(b).

² 320 ILCS 25/3.07.

LISCAFHE application forms for the 2026 (payable 2027) year will be mailed to all taxpayers who previously received the LISCAFHE the first week in March. First-time applicants, may visit https://www.mchenrycountyil.gov/departments/assessments on or about April 1, 2026, or forms can be mailed to taxpayers on request.

LISCAFHE application forms for the 2026 (payable 2027) year are due back in the McHenry County Assessment Office by July 1, 2026.

For questions or further assistance, please contact the McHenry County Assessment Office at (815) 334-4290 or visit https://www.mchenrycountyil.gov/departments/assessments