ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/31-45 (2026)

Exemptions

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 200/31-45)
    Sec. 31-45. Exemptions. The following deeds or trust documents shall be exempt from the provisions of this Article except as provided in this Section:
        (a) Deeds representing real estate transfers made
    
before January 1, 1968, but recorded after that date and trust documents executed before January 1, 1986, but recorded after that date.
        (b) Deeds to or trust documents relating to (1)
    
property acquired by any governmental body or from any governmental body, (2) property or interests transferred between governmental bodies, or (3) property acquired by or from any corporation, society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes. However, deeds or trust documents, other than those in which the Administrator of Veterans Affairs of the United States is the grantee pursuant to a foreclosure proceeding, shall not be exempt from filing the declaration.
        (c) Deeds or trust documents that secure debt or
    
other obligation.
        (d) Deeds or trust documents that, without additional
    
consideration, confirm, correct, modify, or supplement a deed or trust document previously recorded.
        (e) Deeds or trust documents where the actual
    
consideration is less than $100.
        (f) Tax deeds.
        (g) Deeds or trust documents that release property
    
that is security for a debt or other obligation.
        (h) Deeds of partition.
        (i) Deeds or trust documents made pursuant to
    
mergers, consolidations or transfers or sales of substantially all of the assets of corporations under plans of reorganization under the Federal Internal Revenue Code or Title 11 of the Federal Bankruptcy Act.
        (j) Deeds or trust documents made by a subsidiary
    
corporation to its parent corporation for no consideration other than the cancellation or surrender of the subsidiary's stock.
        (k) Deeds when there is an actual exchange of real
    
estate and trust documents when there is an actual exchange of beneficial interests, except that that money difference or money's worth paid from one to the other is not exempt from the tax. These deeds or trust documents, however, shall not be exempt from filing the declaration.
        (l) Deeds issued to a holder of a mortgage, as
    
defined in Section 15-103 of the Code of Civil Procedure, pursuant to a mortgage foreclosure proceeding or pursuant to a transfer in lieu of foreclosure.
        (m) A deed or trust document related to the purchase
    
of a principal residence by a participant in the program authorized by the Home Ownership Made Easy Act, except that those deeds and trust documents shall not be exempt from filing the declaration.
(Source: P.A. 100-201, eff. 8-18-17.)

    
Notes of Decisions
Cited in 2 cases, 2009–2019 · leading case: Trilisky v. City of Chicago, 2019 IL App (1st) 182189 (Ill. App. Ct. 2019).
Sort: Relevance Newest Treatment
Trilisky v. City of Chicago, 2019 IL App (1st) 182189 (Ill. App. Ct. 2019). “35 ILCS 200/31-45(b) (West 2018). Plaintiff observes that the Illinois Administrative Code (Administrative Code) defines the term “governmental body” as it appears in section 31-45(b) of the Illinois Transfer Tax as an entity “created to carry out a public function by a federal,…”
Steinberg v. Schneider (In Re Schneider), 417 B.R. 907 (Bankr. N.D. Ill. 2009). “4); See 35 ILCS 200/31-45(e). *912 About two months later, on March 13, 2003, the SIS Trust quitclaimed the Wood-mere House back to Earl.”
— 35 ILCS 200/31-45(b) — 1 case
Trilisky v. City of Chicago, 2019 IL App (1st) 182189 (Ill. App. Ct. 2019). “35 ILCS 200/31-45(b) (West 2018). Plaintiff observes that the Illinois Administrative Code (Administrative Code) defines the term “governmental body” as it appears in section 31-45(b) of the Illinois Transfer Tax as an entity “created to carry out a public function by a federal,…”
— 35 ILCS 200/31-45(e) — 1 case
Steinberg v. Schneider (In Re Schneider), 417 B.R. 907 (Bankr. N.D. Ill. 2009). “4); See 35 ILCS 200/31-45(e). *912 About two months later, on March 13, 2003, the SIS Trust quitclaimed the Wood-mere House back to Earl.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.