Nj Form L 9 – Fill Out and Use This PDF

Form L-9 – Affidavit for Real Property Tax Waiver: Resident Decedent

Use this form for dates of death on or after 1/1/2018

For dates of death before 1/1/2018, use Form L-9(A)

This form can be completed by:

The executor;

Administrator; or

Joint tenant of the property for which a waiver is requested.

ELIGIBILITY

All beneficiaries of this estate must be one of the following Class A beneficiaries:

Spouse or civil union partner;

Child (includes legally adopted child), grandchild, great-grandchild, etc.;

Parent or grandparent;

Step-child (but not step-grandchildren);

Domestic partner (on or after 7/10/04).

You may not use Form L-9 if any of the following conditions exist:

The real estate was held as “tenants by the entirety” (jointly by spouse/civil union partner) and the spouse/civil union partner is surviving.

Note: No waiver is needed for this property, and none will be issued;

Any asset of the decedent valued at $500 or more passes to any beneficiary other than the Class A beneficiaries listed above;

The relationship of a mutually acknowledged child is claimed to exist;

When there is any New Jersey Inheritance Tax or Estate Tax due.

Note: If a trust agreement either exists or is created by the will, the Division may require a full return should the terms of the trust indicate a possible Inheritance Tax. A waiver would not then be issued from this form.

REQUIRED DOCUMENTS:

Copy of the decedent’s will, codicils and related writings, and any trust agreements;

Copy of the Deed for the property listed on the form;

Copy of Executor’s or Administrator’s certificate (letters of testamentary or of administration);

Copy of the decedent’s death certificate.

This form is not a tax waiver. Do not file with the County Clerk.

Mail this completed form to: NJ Division of Taxation Inheritance and Estate Tax Branch 50 Barrack Street, 3rd Floor

PO Box 249

Trenton, NJ 08695-0249

You can obtain more information about the use of Form L-9 by calling the Inheritance and Estate Tax Branch at (609) 292-5033 or by visiting the Division of Taxation website at www.njtaxation.org.

This Form May Be Reproduced in its Entirety.

(11/19)

Description of New Jersey Real Estate

County

Street and Number

LotBlock

Municipality

Owner(s) of Record (if decedent owned a fractional interest, state how held and fractional value thereof):

Description of New Jersey Real Estate

County

Street and Number

LotBlock

Municipality

Owner(s) of Record (if decedent owned a fractional interest, state how held and fractional value thereof):

Description of New Jersey Real Estate

County

Street and Number

LotBlock

Municipality

Owner(s) of Record (if decedent owned a fractional interest, state how held and fractional value thereof):

Riders May Be Attached When Necessary

This form will be returned if it is not fully and properly completed and/or it does not have the required attachments.

Include all of the required documentation with this form:

Copy of the decedent’s will, codicils and related writings, and any trust agreements;

Copy of the Deed for the property listed on the form;

Copy of Executor’s or Administrator’s certificate (letters of testamentary or of administration);

Copy of the decedent’s death certificate.

(11/19)