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This document is a lease agreement for residential properties in Chicago, governed by the Chicago Residential Landlord and Tenant Ordinance. It outlines the responsibilities of both the tenant and landlord, including payment terms, maintenance obligations, security deposits, and rules for occupancy. The lease emphasizes the importance of consulting legal advice before use and includes provisions for termination, utilities, alterations, and tenant's rights in case of landlord default.

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Is there rent tax in Chicago?

Tangible personal property subject to a local lease transaction tax such as the City of Chicagos Personal Property Lease Transaction Tax (which increased from 9% to 11% in 2025) are exempt from the State and Local Retailers Occupation Tax.

Is Chicago a tenant-friendly state?

Illinois is only considered somewhat of a landlord-friendly state. While factors like no rent control or security deposit limitations favor landlords, the state has restrictions that limit what they can do to lease their property. Plus, much of the time have more leverage in a lease agreement than the landlord does.

Who pays Chicago lease tax?

The Personal Property Lease Transaction Tax applies to businesses or individuals that either are a lessor or lessee of personal property used in Chicago.

What is the 120 day notice in Chicago?

The rate of the tax shall be 11% of the lease or rental price for all leases.

What is the lease tax rate in Chicago 2025?

Chicago Personal Property Lease Tax Rate Increased to 11% in 2025.

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Is SaaS subject to Chicago lease tax?

Although the state of Illinois does not impose sales tax on SaaS, the City of Chicago imposes a 9% Personal Property Lease Transaction Tax (Lease Tax) on leases, including nonpossessory computer leases, which are defined to include SaaS, and other offerings such cloud computing, cloud services, hosted environments,

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Is there rent tax in Chicago?

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Is SaaS subject to Chicago lease tax?

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