Property Ownership

Under Illinois law, which of the following transfers of real property requires a Real Estate Transfer Declaration (PTAX-203)?

ATransfers between spouses during a divorce
BAll arm's-length sales of real estate where consideration is paid✓ Correct
CTransfers between parents and their minor children only
DOnly commercial real estate transactions above $1 million

Explanation

Illinois requires a Real Estate Transfer Declaration (PTAX-203) to be submitted to the county recorder's office for most real estate transfers in which consideration is paid. This form reports the sale price and other transfer details that help establish market value for assessment purposes. Certain transfers are exempt from the transfer tax (e.g., transfers between spouses, certain estate transfers) but may still require a PTAX-203 with an exemption claim.

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