Hoffman v. Lehnhausen

The primary issue on this direct appeal from the circuit court of Cook County is the validity, under the constitution of 1870, of a section of the Revenue Act which, as amended, created the following exemption from taxation:

“A homestead exemption limited to a $1,500 maximum reduction from the value, as equalized or assessed by the Department of Local Government Affairs, of real property that is occupied as a residence by a person 65 years of age or older who is liable for paying real estate taxes on the property and is an owner of record of the property or has a legal or equitable interest…