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Rental Housing Support Program Surcharge

Legal Reference

Definition

The Rental Housing Support Program was established, within the Illinois Housing Development Authority, to help localities address the need for decent, affordable, permanent rental housing. The Rental Housing Support Program Surcharge funds this program. All Illinois County Recorders must collect the Rental Housing Support Program Surcharge when recording executed or signed real estate-related documents and remit the state surcharge to the Illinois Department of Revenue. The Illinois Department of Revenue deposits these amounts in the Rental Housing Support Program Fund.

The Rental Housing Support Program Surcharge applies to documents (e.g., affidavits, amendments, assignments, contracts, covenants, corrections, mergers, releases, and offers) within the following categories:

  • Agreements or options to purchase deeds;
  • Contracts of deed;
  • Easements (other than public utility);
  • Extensions;
  • Foreclosures and lis pendens;
  • Land grants;
  • Leases;
  • Liens;
  • Monument records;
  • Releases, mortgages, and notes;
  • Plats and surveys; and
  • Subordinations.

The Rental Housing Support Program Surcharge does not apply to any document solely related to an easement for a public utility or any documents from a state agency, unit of local government, federal government, or school district. Note that units of local government include counties, municipalities, townships, special districts, and units designated as a local government by law.

Filing & Payment Requirements

Effective July 1, 2023, Public Act 102-1135 increases the state surcharge that all Illinois County Recorders must collect for the Rental Housing Support Program Fund for the recording of all real estate-related documents. Beginning July 1, the portion of the Rental Housing Support Program State surcharge paid to the Illinois Department of Revenue (IDOR) will increase from $9 to $18. The increase begins with your July 2023 report due August 15, 2023.

On or before the 15th day of each month, Illinois County Recorders are required to remit a portion of the Rental Housing Support Program Surcharge collected for each recorded real estate-related document to the Illinois Department of Revenue for the preceding month.

  • For periods prior to July 2023, Illinois County Recorders are required to remit $9 for each recorded real estate-related document to the Illinois Department of Revenue. The last period for remitting $9 for each recorded real estate-related document is June 2023.
  • Beginning July 1, 2023, Illinois County Recorders are required to remit $18 for each recorded real estate-related document to the Illinois Department of Revenue. The increase begins with your July 2023 report due August 15, 2023.

The Rental Housing Support Program Surcharge (RHSPS) filing program is a quick and easy way for County Recorders to report and pay the state surcharge to IDOR. 

NOTE: The Rental Housing Support Program Surcharge application can only accept one report and one payment for each period. Once your report is submitted, it cannot be changed. Please ensure that you are reporting the correct number of documents.

Additional Resources

  • FY 2023-21, Rental Housing Support Program Fund State Surcharge Rate Change