Evanston Transfer Tax: Rates, Exemptions, and Stamp Requests

The Evanston transfer tax is a local tax on real estate sales within the city, charged on a three-tier scale that begins at $5 per $1,000 of sale price and rises to $9 per $1,000 for sales above $5 million. The seller pays it unless the purchase contract shifts the obligation to the buyer. Since January 2025, every stamp request runs through the city’s online service portal; walk-in applications are no longer accepted.¹

Current Rates

Evanston has used the same three-tier structure since January 1, 2019.¹ Each tier applies only to the portion of the price that falls inside it, not to the whole sale.

Up to $1,500,000: $5 per $1,000 of value
$1,500,000.01 to $5,000,000: $7 per $1,000 of value
$5,000,000.01 and above: $9 per $1,000 of value

A $500,000 home owes $2,500. A $2,000,000 sale owes $11,000: $7,500 on the first $1.5 million plus $3,500 on the next $500,000. A $6,000,000 commercial sale owes $41,000, combining all three tiers.

The tax is calculated on each $1,000 “or fraction thereof,” so a sale price of $500,500 is taxed as if it were $501,000. A single dollar over a $1,000 increment pushes you into the next unit.

Who Pays

In Evanston, the seller is responsible for the transfer tax by default.¹ That matters because many Illinois municipalities put the obligation on the buyer, and some closing-cost calculators assume the same. Buyers and sellers are free to negotiate a different split in the purchase contract, and sometimes do, but without a written agreement the city collects from the seller.

State and County Taxes on Top

Evanston’s tax sits on top of two other transfer taxes on the same sale. Illinois charges $0.50 per $500 of value, which is $1.00 per $1,000.² Cook County adds $0.25 per $500, or $0.50 per $1,000.³

On a $500,000 Evanston sale, the stack comes to $2,500 to the city, $500 to the state, and $250 to the county, totaling $3,250. The state and county stamps are purchased separately through Cook County and have their own declaration forms.

Exemptions

Several categories of transfers are exempt from the per-$1,000 tax. Common examples include deeds between family members for no monetary consideration, deeds given only to release property held as security for a debt, transfers involving government agencies, court-ordered transfers, and transactions where total consideration is under $100.

Exempt does not mean free. Every exempt transfer still owes a $100 exemption transaction fee before the city will issue a stamp, and you must file the same declaration form and go through the same request process.¹

How to Request a Stamp

Evanston switched to electronic transfer stamps in January 2025 under Ordinance 18-O-25, and the city no longer takes in-person stamp applications.⁴ Requests go through the Evanston Online Service Request Portal or by calling 3-1-1.¹

In the portal, enter the property address in the Issue Location field and type “Real Estate Transfer Stamp” as the issue type. Upload a completed and signed Evanston Real Estate Declaration Form along with supporting documents. The city verifies the paperwork, confirms no debts are outstanding, and emails the electronic stamp to you.¹

Processing takes about five business days after the city receives your request. The city recommends submitting seven to ten business days before closing.¹ Once issued, the stamp has to be attached to the deed and canceled with the signer’s initials and date before Cook County will record it.

Clear Water Bills and City Debt First

The city will not release a transfer stamp until every debt owed to Evanston is paid.¹ For most houses, that means the final water bill, which the city processes as part of the stamp request so you do not need to contact the water department separately. Condos and vacant land are excluded because they usually don’t carry individual water accounts.

Unpaid fines, old code violations, and other city liens will all surface during verification and must be cleared before the stamp is released. Deals most often stall here, so check for any outstanding balances before you submit the request.

Payment Methods Depend on the Amount

Once the declaration is verified, the city sends payment instructions through the portal. Accepted payment methods narrow as the tax owed goes up:¹

Under $5,000: credit card, bank account, or other standard methods through the portal
$5,000 to $49,999: credit card, cashier’s check, title company check, or wire transfer only. Personal checks and attorney’s checks are not accepted.
$50,000 or more: cashier’s check or wire transfer only

The $5,000 threshold lines up with a sale price around $1 million, which is not unusual in Evanston. If your tax falls in that band, confirm with your closing agent that a personal check won’t be used.

Penalties for Skipping the Tax

Failing to pay carries a fine of 10 percent of the tax owed plus 1 percent interest for each month the balance is outstanding. Separate violation fines run from $200 to $1,000 per offense. The city can also place a lien on the property, and Cook County will not record a deed without the required local stamp. Because the online request system verifies outstanding debts before issuing anything, closing a standard Evanston transaction without resolving the transfer tax is effectively not possible.

1
City of Evanston. Real Estate Transfer Tax
2
Illinois General Assembly. 35 ILCS 200 Property Tax Code
3
Illinois Department of Revenue. Real Estate Transfer Tax Stamp Purchase Forms/Procedures – Counties
4
City of Evanston. Ordinance 18-O-25 Amending Title 3 Chapter 25 Section 8