Real Estate Math

A Chicago property is purchased for $600,000. The Chicago city transfer tax is $3.75 per $500. How much is the Chicago city transfer tax (paid by buyer)?

A$3,750
B$4,500✓ Correct
C$2,250
D$1,200

Explanation

Chicago city transfer tax = (Sales Price ÷ $500) × $3.75 = ($600,000 ÷ $500) × $3.75 = 1,200 × $3.75 = $4,500. The buyer pays the City of Chicago transfer tax of $3.75 per $500 (or fraction thereof). The seller pays the Illinois state transfer tax of $0.50 per $500. These two taxes are separate and are important calculations on the Illinois exam.

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