# 86 Ill. Adm. Code 530.201: Section 530.201 Purpose of the Property Tax Relief Program

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P530_S530_201

## Section

- **Citation:** 86 Ill. Adm. Code 530.201
- **Heading:** Section 530.201 Purpose of the Property Tax Relief Program
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86 REVENUE / CHAPTER I: DEPARTMENT OF REVENUE / Part 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT / Section 530.201 Purpose of the Property Tax Relief Program

## Text

Section 530
Section 530.201  Purpose of
the Property Tax Relief Program
The Senior Citizens and Disabled
Persons Property Tax Relief and Pharmaceutical Assistance Act (Act) [320 ILCS
25] provides for the establishment of a program of property tax relief
("Circuit Breaker") to be administered by the Illinois Department of
Revenue.
The purpose for this program is to provide incentives to low-income
senior citizens and disabled persons to acquire and retain private housing of
their choice and at the same time to relieve those citizens from the burdens of
extraordinary property taxes against their increasingly restricted earning
power, and thereby to reduce the requirements for public housing in Illinois.
[320 ILCS 25/2]

## Nearby sections

- [86 Ill. Adm. Code 530.201 Section 530.201  Purpose of the Property Tax Relief Program](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P530_S530_201.md)
- [86 Ill. Adm. Code 530.205 Section 530.205  Definitions](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P530_S530_205.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P530_S530_201. Check the current official text before relying on it. Not legal advice.