Estate Planning for Macon County, Illinois Property Owners
For most Macon County homeowners, the house is what drags an estate into probate. A transfer-on-death deed or a living trust keeps it out—here is how to set up either one and record it locally.
For a Macon County property owner, the biggest probate risk is the home itself. Real estate is what forces most families into the Circuit Court. The two tools that keep a Macon County home out of probate are a transfer-on-death deed recorded with the County Recorder, and a revocable living trust that holds title to the property.
Without a recorded beneficiary designation or a trust, Macon County property passes through the Circuit Court — even simple Illinois probates run 6+ months and start with $376 in filing fees. Illinois also lets owners name a transfer-on-death beneficiary on vehicle titles, which keeps cars out of the same process.
Record a Transfer-on-Death Deed in Macon County
A transfer on death instrument lets an owner name a beneficiary who receives Macon County property automatically at death, without probate. It is recorded with the County Recorderduring the owner’s lifetime and can be revoked any time.
Before recording, a Illinois transfer on death instrument needs 2 witnesses and notary acknowledgment. The deed must be recorded before the owner's death to take effect.
Where to Record Property Documents
Deeds and other real property documents for Macon County are recorded with the County Recorder, led by Recorder Mary A. Eaton, at 141 S Main St, Room 201, Decatur, IL 62523. Phone: 217-424-1359. Hours: Mon-Fri 8:30am-4:30pm.
Recording costs $50 flat, regardless of page count; required form fees may include PTAX-203 Illinois Real Estate Transfer Declaration (MyDec / PTAX-203) ($0); TOD deeds are generally transfer-tax exempt. Page count, cover sheets, and any local transfer-tax add-ons under Illinois law can change the final amount, so confirm the total with the County Recorder before submitting.
Macon County accepts e-recording through CSC / Simplifile. CSC (866-652-0111) or Simplifile (800-460-5657).
Recording Office Record
County Recorder
Macon County · Recorder · Mary A. Eaton
Address
Phone
Hours
E-recording
Recording fees
| Flat fee (any length) | $50 |
| PTAX-203 Illinois Real Estate Transfer Declaration (MyDec / PTAX-203)RequiredDeeds and trust documents transferring title. Filed electronically through the Illinois Department of Revenue MyDec system in participating counties; the paper PTAX-203 form is available only in counties not yet on MyDec.No fee for the declaration itself. A deed exempt under 35 ILCS 200/31-45 — including a transfer for less than $100 of consideration — is generally recorded with an exempt-transaction stamp rather than a valued declaration; several counties require the declaration to be completed in MyDec before the document is presented. | $0 |
Illinois recording fees are NOT uniform statewide and are NOT per-page. Under the "predictable fee schedule" regime (P.A. 103-400, eff. 1-1-24) every county board adopts by ordinance a single all-inclusive flat fee for each document class (deeds, mortgages, leases, easements, nonstandard, miscellaneous, plats). The fee is "inclusive of all county and State fees ... including ... GIS fees, automation fees, document storage fees, and the Rental Housing Support Program State and county surcharges," and may not vary with page count or other attributes of the document. Verified county deed fees run roughly $55-$100; the $18 RHSP State surcharge is embedded in that figure and is not collected from a State agency, unit of local government, or school district. Contact the county recorder for its current document-class fee. A document that does not meet the formatting standards in 55 ILCS 5/3-5018.2(c)(5) is recorded in the higher-priced "nonstandard" class.
55 ILCS 5/3-5018.2 (counties of the first and second class); 55 ILCS 5/4-12002.3 (county of the third class — Cook)
Transfer tax
$0.50 per $500 of value or fraction thereof (35 ILCS 200/31-10) State; A county board MAY impose a county real estate transfer tax of $0.25 per $500 of value or fraction thereof (55 ILCS 5/5-1031) — it is not automatic and applies only where adopted. Home-rule municipalities impose their own transfer taxes on top (Chicago is the largest). local. Transfer-on-death deeds are generally exempt (A transfer on death instrument is recorded during the owner's lifetime and transfers no interest until death (755 ILCS 27/), so no consideration passes at recording. 35 ILCS 200/31-45(e) exempts deeds "where the actual consideration is less than $100."). The Illinois real estate transfer tax reaches transfers for consideration. Exemptions are listed at 35 ILCS 200/31-45.
Verified July 13, 2026 · Source
A Living Trust Covers More Than One Deed
A transfer-on-death deed moves a single property. A revocable living trust holds the home, bank and investment accounts, and other assets together, so the whole estate skips the Circuit Court — not just the house. For a Macon County family with more than one major asset, the trust is usually the cleaner plan.
Create a Revocable Trust in 15 minutes
Legal Sources
- 55 ILCS 5/3-5018.2 (counties of the first and second class); 55 ILCS 5/4-12002.3 (county of the third class — Cook)
Data sourced from Illinois statutes and official state code. How we research.
Frequently Asked Questions
Deeds and other real property documents for Macon County are recorded with the County Recorder at 141 S Main St, Room 201, Decatur, IL 62523. Call 217-424-1359 to confirm current recording procedures.
Recording a deed in Macon County costs $50 flat, regardless of page count; required form fees may include PTAX-203 Illinois Real Estate Transfer Declaration (MyDec / PTAX-203) ($0); TOD deeds are generally transfer-tax exempt. Page count, required cover sheets, and any local transfer tax can change the final total.
Macon County accepts electronic recording through CSC / Simplifile. CSC (866-652-0111) or Simplifile (800-460-5657). Paper recording by mail or in person is also accepted.
The County Recorder is open Mon-Fri 8:30am-4:30pm. Reach the office at 217-424-1359. Confirm whether walk-in or mail-in recording is preferred before you go.
Yes. Deeds recorded in Illinois must be signed in front of a notary and 2 witnesses before the County Recorder will accept them. A transfer-on-death deed follows the same execution rules — see the Macon County signing requirements.
A transfer-on-death (TOD) deed names a beneficiary who receives the property automatically when the owner dies, without probate. The deed is recorded with the County Recorderduring the owner’s lifetime. Start one with the Illinois TOD deed form.
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