(420 ILCS 46/20)
Sec. 20.
Exclusions.
The provisions of this Act do not apply to the following:
(1) Transfers pursuant to court order, including, but
| not limited to, transfers ordered by a probate court in administration of an estate, transfers between spouses resulting from a judgment of dissolution of marriage or legal separation, transfers pursuant to an order of possession, transfers by a trustee in bankruptcy, transfers by eminent domain, and transfers resulting from a decree for specific performance. | |
(2) Transfers from a mortgagor to a mortgagee by deed |
| in lieu of foreclosure or consent judgment, transfer by judicial deed issued pursuant to a foreclosure sale to the successful bidder or the assignee of a certificate of sale, transfer by a collateral assignment of a beneficial interest of a land trust, or a transfer by a mortgagee or a successor in interest to the mortgagee's secured position or a beneficiary under a deed in trust who has acquired the real property by deed in lieu of foreclosure, consent judgment or judicial deed issued pursuant to a foreclosure sale. | |
(3) Transfers by a fiduciary in the course of the |
| administration of a decedent's estate, guardianship, conservatorship, or trust. | |
(4) Transfers from one co‑owner to one or more other |
|
(5) Transfers pursuant to testate or intestate |
|
(6) Transfers made to a spouse, or to a person or |
| persons in the lineal line of consanguinity of one or more of the sellers. | |
(7) Transfers from an entity that has taken title to |
| residential real property from a seller for the purpose of assisting in the relocation of the seller, so long as the entity makes available to all prospective buyers a copy of the disclosure form furnished to the entity by the seller. | |
(8) Transfers to or from any governmental entity.
(9) Transfers of any residential dwelling unit |
| located on the third story or higher above ground level of any structure or building, including, but not limited to, condominium units and dwelling units in a residential cooperative. | |
(Source: P.A. 95‑210, eff. 1‑1‑08; 96‑278, eff. 8‑11‑09.) |