Exemptions

Exemption Information

$100 PROCESSING FEE PER EXEMPTION APPLIED FOR IS  EFFECTIVE JANUARY 1, 2020 AND APPLICABLE TO EXEMPTION CLASSIFICATIONS (2) THROUGH AND INCLUDING (14) AS SET FORTH IN CHAPTER 39-106.

  • There are certain types of property transactions that are exempt from the transfer tax, such as transactions involving tax deeds, foreclosure deeds, and deeds into or out of trust with no actual consideration. See the Exemption List for a complete listing of exemptions.
  • As required by the Cook County Recorder of Deeds with all exemptions, the original deed to be recorded or the original assignment of beneficial interest form to be recorded must be submitted to the City Clerk’s Office for the exemption stamp to be affixed on - no exceptions.
  • To apply for the exemption, the Real Estate Transfer Stamp application must be fully completed and presented along with the original deed. The application is available below for downloading.
  • Chapter 39, Taxation, Article VII, in the Code of Ordinances of the City of Chicago Heights is available on-line at: www.municode.com/library/il/chicago_heights
  • See  Transfer Tax Exemption List for further details.