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 surcharge to the Illinois Department of Revenue.

Filing & Payment Requirements

Illinois County Recorders collect a $10 surcharge for each recorded real estate-related document. The surcharge is divided as follows:

  • $1 is deposited into the county's general revenue fund of which 50 cents must be used for the costs of administering the surcharge and 
  • $9 is remitted to the Illinois Department of Revenue (IDOR). 

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

Additional Resources

  • FY 2006-01, Rental Housing Support Program Fund State Surcharge Information
  • IDOR-RHS-1, Rental Housing Support Program Surcharge On-line File and Payment Guide