Aurora Transfer Tax: Rates, Exemptions, and Stamp Process

The Aurora transfer tax is a municipal real estate transfer tax of $3 for every $1,000 of the sale price, charged whenever property inside Aurora, Illinois city limits changes hands. The seller pays it in most cases, and the county recorder will not accept the deed without Aurora’s transfer stamp attached to it.¹

How to Calculate the Tax

Divide the sale price by 1,000, round up to the next whole thousand, then multiply by 3.¹ The rounding rule matters: a $250,500 sale is taxed on $251,000, not $250,500.

$200,000 sale: $600
$300,000 sale: $900
$475,250 sale: taxed on $476,000, so $1,428

The tax applies to the full actual consideration as defined in the Illinois Real Estate Transfer Tax Law (35 ILCS 200/31).²

Who Owes It

Section 44-213 of the Aurora City Code puts primary liability on the grantor, meaning the seller, unless the parties agree otherwise in the contract.¹ The one carve-out: on sheriff’s deeds, judicial deeds, and similar court-driven instruments, the buyer owes the tax.

Buyers should not treat this as purely a seller problem. The same ordinance makes it unlawful for a buyer to accept a conveyance if the transfer tax has not been paid.¹ The title company or closing attorney typically confirms the stamp is in hand before the deal closes.

Exemptions

Aurora exempts any deed that qualifies for exemption under the Illinois Real Estate Transfer Tax Act. Common exempt transfers include those with consideration under $100, sales by government entities, transfers involving federally recognized tax-exempt organizations, deeds used as security for a debt, and certain interfamily transfers with no real consideration.²

Being exempt does not mean skipping the process. The county recorder still needs a “no tax due” stamp from Aurora on the deed, and the city charges a $30 administrative processing fee for each exempt stamp.¹ For a quit claim deed with no actual consideration, submit a copy of the deed, the declaration form, and the exempt stamp fee.² A written statement explaining the basis for the exemption is also required.

How to Get the Stamp

Request a Statement of Open Accounts

Aurora will not issue a transfer stamp until all city accounts owed by the seller are paid in full, and that’s checked through a Statement of Open Accounts (SOA). Request the SOA at least five business days before closing.² Fast closings often get tripped up here. Confirm the request has actually gone in rather than assuming the title company handled it.

Order a Final Water Reading

The seller should ask the city for a final water meter reading no fewer than five days before the transfer date.² Any unpaid water or sewer charges land on the SOA and stop the stamp from being issued. The request can go through Aurora’s Stop Water Service portal online.

Assemble the Documents

Bring a copy of the Illinois MyDec (the electronic transfer declaration filed through the state’s system), Aurora’s own Real Estate Transfer Tax Declaration form, and payment.² The city’s form asks for the legal description, Permanent Index Number (PIN), sale price, and the names and addresses of both parties.³ Under Section 44-214, at least one grantor or their agent must sign the state declaration before the city will issue the stamp. Check the sale price and legal description against the deed before submitting; mismatches slow processing.

Submit and Affix

Once the SOA is clear and paperwork is ready, pick up the stamp in person at Aurora City Hall (44 East Downer Place), mail the forms with payment and a self-addressed stamped envelope, or email documents to transferstamps@aurora.il.us.² Affix the stamp to the deed, then record it with the county recorder for the county where the property sits. Aurora spans Kane, DuPage, Will, and Kendall counties, so the correct recorder depends on the property’s location.⁴

State and County Transfer Taxes Also Apply

Aurora’s $3 per $1,000 is not the whole transfer tax bill. Illinois counties may impose their own transfer tax at $0.25 per $500 of value, and the state charges its own layer on top of that.⁵ The State of Illinois also requires Form PTAX-203 to be filed with the deed at the county recorder.⁶ Recording fees at the county level are separate from all of these. Budget for the full stack, not just the Aurora figure.

Penalties

Trying to record a deed without Aurora’s transfer stamp gets it rejected by the recorder and can also result in a fine between $200 and $1,000. Accepting a conveyance as a buyer when the transfer tax has not been paid is separately unlawful under Section 44-213.¹

Falsifying the state transfer declaration carries criminal penalties. A first offense is a Class B misdemeanor, punishable by up to six months in jail and a fine of up to $1,500.⁶ Understating the sale price to shave the tax is the usual way people get into trouble, and the savings almost never justify the exposure.

School Impact Fees on New Construction

One cost catches buyers of newly built homes: Aurora may assess school developmental impact fees on newly constructed residential property. If the sale price changes after the SOA was first requested, the impact fee changes with it, and the corrected amount must be paid in full when the transfer stamp is purchased.² This fee is separate from the transfer tax but runs through the same office. If you’re buying new construction in Aurora, ask your closing agent about it early.

1
City of Aurora, Illinois. Ordinance – Real Estate Transfer Tax
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City of Aurora, Illinois. Real Estate Transfer Tax
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City of Aurora. Real Estate Transfer Tax Declaration
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City of Aurora, Illinois. About Our City
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Illinois Department of Revenue. Real Estate Transfer Tax Stamp Purchase Forms/Procedures
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Illinois Department of Revenue. PTAX-203 Illinois Real Estate Transfer Declaration