What is the Form L-9 – Affidavit for Real Property Tax Waiver: Resident Decedent in NJ

What is the Form L-9 – Affidavit for Real Property Tax Waiver: Resident Decedent in NJ

Use this form for dates of death on or after January 1, 2018. For dates of death before January 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: 

o   · Spouse or civil union partner; 

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

o   · Parent or grandparent; 

o   · Step-child (but not step-grandchildren); 

o   · 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: 

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

o   · Copy of the Deed for the property listed on the form; 

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

o   · 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.