Real Estate Transfer Tax Ordinances

All data confirmed with municipalities April 2017. “Last update” field indicates date of most recent change from municipality.

Provided courtesy of ATG Member Agent

Prepared by Attorneys’ Title Guaranty Fund, Inc. (ATG)

County or Municipality Tax Amount Legal Reference Where to Purchase Stamps Exempt Stamp Required? Non-Compliance Penalties Party Liable for Payment Special Requirements Effective Date Pre-Transfer Inspection Required Notes
Naperville
400 S. Eagle St. P.O. Box 3020
Naperville, IL 60566-7020
630.420.6059
www.naperville.il.us

Last Update: 05/17/2021
$1.50/$500 (round to nearest $500) Village Code 3-1-8 Village Hall, Municipal Center (or ATG Chicago Loop office – form in Notes) Yes 1% per month interest and penalty of 50% of tax. Possible fine of $200-$500. Recorded lien on property. Buyer Obtain final water reading. All sums due village must be paid (proof or payment required at closing). PTAX or executed contract required. Submit Statememt of Open Accounts Request at least seven days prior to closing. 05/09/1995 No

Some properties with Naperville addresses are located within the City of Aurora and pay Aurora taxes. Check with the Naperville City Clerk to see if the property is incorporated into Aurora.

Request for Municipal Transfer Tax Stamp Purchase

New Lenox
701 W. Haven Ave.
New Lenox, IL 60451-2199
815.485.6452
www.newlenox.net

Last Update: 02/08/2011
None             12/22/2006 No

If the property is incorporated in the Village of New Lenox, there is no transfer tax. However, some properties with New Lenox mailing addresses are actually incorporated into an adjacent municipality. Call the New Lenox City Clerk with the address to see if the property is incorporated into another adjacent municipality and, if so, determine if that municipality has a transfer tax.

Niles
1000 Civic Center Dr.
Niles, IL 60714-3229
847.588.8032
www.vniles.com

Last Update: 06/30/2021
$3.00/$1,000 (round to nearest $1,000) Village Code Sec. 94-28 Village Hall Yes. $25 1.5% per month interest and penalty of 10% of tax. Tax lien on property. Buyer Final water bill must be paid. City transfer declaration and sales contract required. 05/22/1993 Yes. $25 (see Notes)

Read More

See June 23, 2021 notice RE Inspections

Request for Municipal Transfer Tax Stamp Purchase

Norridge
4000 N. Olcott Ave.
Norridge, IL 60706-1199
708.453.0800
www.villageofnorridge.com

Last Update: 06/15/2023
No fee for stamp.   Village of Norridge Yes. Transfer Exemption Application must be submitted with the original signed and notarized exempt paperwork.   Seller. New buyer may accept responsibility for violations and has 30 days to correct them. Inspection by Building Department ($100) and compliance of the violations must be met. Must submit copy of contract and MLS listing if sold by a real estate agent. Must be done in person; Norridge does not accept faxed copies nor schedule appointments over the phone. Once the above is submitted, an appointment will be scheduled. Norridge recommends minimum 15 days prior to closing to schedule inspection. Final water bill must be paid. 12/22/2006 No.

June 2023 - Links to docs:
https://www.villageofnorridge.com/home/showpublisheddocument/7967/637563...
https://www.villageofnorridge.com/home/showpublisheddocument/8815/637920...
https://www.villageofnorridge.com/home/showpublisheddocument/4047/636609...

North Aurora
25 E. State St.
North Aurora, IL 60542-1684
630.897.8228
www.vil.north-aurora.il.us

Last Update: 02/08/2011
None           Obtain final water reading; bill must be paid. 12/22/2006 No

none

North Chicago
1850 Lewis Ave.
North Chicago, IL 60064-2050
847.596.8620
www.northchicago.org

Last Update: 02/08/2011
$5.00/$1,000 (round to nearest $1,000) North Chicago Ord. 6-15 Office of the Comptroller, City Hall Yes. $50 1% per month interest and penalty of 10% of tax. Upon conviction, fine of $50-$500. Lien created. Buyer Final water bill must be paid. Certificate of Occupancy required. Copy of contract and original transfer form signed by both parties required. No personal checks. 01/26/1991 Yes. $50

Tax does not include mortgages or liens. If a transfer price is reduced because of a mortgage or lien, then the tax is applied to both the purchase price and the amount of the mortgage or lie

North Riverside
2401 S. Des Plaines Ave.
North Riverside, IL 60546-1596
708.447.4211
www.northriverside-il.gov

Last Update: 02/14/2017
None           Plat of Survey 12/22/2006 Yes, $405. Deed will be stamped after inspection is completed.

none

Northbrook
1225 Cedar Lane
Northbrook, IL 60062
www.northbrook.il.us
847.272.5050
www.northbrook.il.us

Last Update: 07/20/2015
None           Final water meter reading must be scheduled within one week of closing and paid prior to closing. 07/20/2015    
Northfield
361 Happ Rd.
Northfield, IL 60093-3482
847.446.9200
www.northfieldil.org

Last Update: 02/08/2011
None           Obtain final water reading. 12/22/2006  

none

Northlake
55 E. North Ave.
Northlake, IL 60164-2489
708.343.8700
www.northlakecity.com

Last Update: 02/14/2017
$250 Compliance Stamp       A fine not less than $100 nor more than $1,000. Each day the violation exists shall constitute a separate offense. Seller Final water reading and bill must be paid. Plat of survey. Property Inspection ($250). 12/22/2006 Yes. Must apply for inspection with the city not less than 21 days prior to any proposed sale.

None

County or Municipality Tax Amount Legal Reference Where to Purchase Stamps Exempt Stamp Required? Non-Compliance Penalties Party Liable for Payment Special Requirements Effective Date Pre-Transfer Inspection Required Notes
Naperville
400 S. Eagle St. P.O. Box 3020
Naperville, IL 60566-7020
630.420.6059
www.naperville.il.us

Last Update: 05/17/2021
$1.50/$500 (round to nearest $500) Village Code 3-1-8 Village Hall, Municipal Center (or ATG Chicago Loop office – form in Notes) Yes 1% per month interest and penalty of 50% of tax. Possible fine of $200-$500. Recorded lien on property. Buyer Obtain final water reading. All sums due village must be paid (proof or payment required at closing). PTAX or executed contract required. Submit Statememt of Open Accounts Request at least seven days prior to closing. 05/09/1995 No

Some properties with Naperville addresses are located within the City of Aurora and pay Aurora taxes. Check with the Naperville City Clerk to see if the property is incorporated into Aurora.

Request for Municipal Transfer Tax Stamp Purchase

New Lenox
701 W. Haven Ave.
New Lenox, IL 60451-2199
815.485.6452
www.newlenox.net

Last Update: 02/08/2011
None             12/22/2006 No

If the property is incorporated in the Village of New Lenox, there is no transfer tax. However, some properties with New Lenox mailing addresses are actually incorporated into an adjacent municipality. Call the New Lenox City Clerk with the address to see if the property is incorporated into another adjacent municipality and, if so, determine if that municipality has a transfer tax.

Niles
1000 Civic Center Dr.
Niles, IL 60714-3229
847.588.8032
www.vniles.com

Last Update: 06/30/2021
$3.00/$1,000 (round to nearest $1,000) Village Code Sec. 94-28 Village Hall Yes. $25 1.5% per month interest and penalty of 10% of tax. Tax lien on property. Buyer Final water bill must be paid. City transfer declaration and sales contract required. 05/22/1993 Yes. $25 (see Notes)

Read More

See June 23, 2021 notice RE Inspections

Request for Municipal Transfer Tax Stamp Purchase

Norridge
4000 N. Olcott Ave.
Norridge, IL 60706-1199
708.453.0800
www.villageofnorridge.com

Last Update: 06/15/2023
No fee for stamp.   Village of Norridge Yes. Transfer Exemption Application must be submitted with the original signed and notarized exempt paperwork.   Seller. New buyer may accept responsibility for violations and has 30 days to correct them. Inspection by Building Department ($100) and compliance of the violations must be met. Must submit copy of contract and MLS listing if sold by a real estate agent. Must be done in person; Norridge does not accept faxed copies nor schedule appointments over the phone. Once the above is submitted, an appointment will be scheduled. Norridge recommends minimum 15 days prior to closing to schedule inspection. Final water bill must be paid. 12/22/2006 No.

June 2023 - Links to docs:
https://www.villageofnorridge.com/home/showpublisheddocument/7967/637563...
https://www.villageofnorridge.com/home/showpublisheddocument/8815/637920...
https://www.villageofnorridge.com/home/showpublisheddocument/4047/636609...

North Aurora
25 E. State St.
North Aurora, IL 60542-1684
630.897.8228
www.vil.north-aurora.il.us

Last Update: 02/08/2011
None           Obtain final water reading; bill must be paid. 12/22/2006 No

none

North Chicago
1850 Lewis Ave.
North Chicago, IL 60064-2050
847.596.8620
www.northchicago.org

Last Update: 02/08/2011
$5.00/$1,000 (round to nearest $1,000) North Chicago Ord. 6-15 Office of the Comptroller, City Hall Yes. $50 1% per month interest and penalty of 10% of tax. Upon conviction, fine of $50-$500. Lien created. Buyer Final water bill must be paid. Certificate of Occupancy required. Copy of contract and original transfer form signed by both parties required. No personal checks. 01/26/1991 Yes. $50

Tax does not include mortgages or liens. If a transfer price is reduced because of a mortgage or lien, then the tax is applied to both the purchase price and the amount of the mortgage or lie

North Riverside
2401 S. Des Plaines Ave.
North Riverside, IL 60546-1596
708.447.4211
www.northriverside-il.gov

Last Update: 02/14/2017
None           Plat of Survey 12/22/2006 Yes, $405. Deed will be stamped after inspection is completed.

none

Northbrook
1225 Cedar Lane
Northbrook, IL 60062
www.northbrook.il.us
847.272.5050
www.northbrook.il.us

Last Update: 07/20/2015
None           Final water meter reading must be scheduled within one week of closing and paid prior to closing. 07/20/2015    
Northfield
361 Happ Rd.
Northfield, IL 60093-3482
847.446.9200
www.northfieldil.org

Last Update: 02/08/2011
None           Obtain final water reading. 12/22/2006  

none

Northlake
55 E. North Ave.
Northlake, IL 60164-2489
708.343.8700
www.northlakecity.com

Last Update: 02/14/2017
$250 Compliance Stamp       A fine not less than $100 nor more than $1,000. Each day the violation exists shall constitute a separate offense. Seller Final water reading and bill must be paid. Plat of survey. Property Inspection ($250). 12/22/2006 Yes. Must apply for inspection with the city not less than 21 days prior to any proposed sale.

None