Escrow & Title

A property sold in Illinois is subject to the state real estate transfer tax, which is paid by filing with the:

AIllinois Department of Revenue
BCounty recorder at the time the deed is recorded (stamps are affixed to the deed)✓ Correct
CIllinois Secretary of State
DIDFPR prior to the sale

Explanation

In Illinois, the real estate transfer tax is paid at the time the deed is recorded with the county recorder. The tax is evidenced by revenue stamps affixed to the deed or a declaration of value form. The transfer tax amount is calculated based on the purchase price and applies at the state rate ($0.50 per $500) plus any local rates.

Related Illinois Escrow & Title Questions

Practice More Illinois Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free Illinois Quiz →