In our neck of the woods, each city can choose to impose a transfer tax on the close of a property.

Transfer taxes started around 1980 with the Village of Woodridge explaining that it needed more revenue and what better way than to collect $2.50 per thousand from sellers. When homes were selling for $100,000 it wasn't fun but it was bearable.

(Real Estate Transfer Tax
The seller pays $2.50 per $1,000 of the sale price for each piece of property sold.)

Then other towns started adding their own transfer tax to the mix. Naperville decided to charge the buyer.

(Tax Rate
This tax is based on the sale price of each piece of property sold. The buyer currently pays $3 per $1000 of the sale price.) 

So, if you're a Naperville buyer and a Woodridge seller it's going to cost you a lot more.

However, that's probably better than the town of Bolingbrook where they charge BOTH the seller and the buyer $3.50 per closing. Ouch!

Be sure to check with the city revenue office to discover if there is a transfer tax and who routinely pays for it.