Form L-9 Affidavit Requesting Real Property Tax Waiver(S) For A Resident Decedent Page 2
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ELIGIBILITY
Form L-9 is an affidavit executed by the executor, administrator, or joint tenant requesting the issuance of a tax waiver for real property
located in New Jersey which was held by a resident decedent.
Form L-9 may NOT be used 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 valued at $500 or more passes to a beneficiary other than one of the following Class A beneficiaries:
The decedent’s parents, grandparents, spouse/civil union partner (on/after February 19, 2007), domestic partner (on/after July 10, 2004),
children, legally adopted children, children’s issue (grandchildren, great-grandchildren), legally adopted children’s issue, or stepchildren.
(Assets may pass by will, intestacy (no will), trust, operation of law, transfer intended to take effect in possession or enjoyment at or
after death, or by transfer within three years of death.)
•
A trust agreement exists or is created under the terms of the decedent’s will. In the event that all other conditions for the use of
Form L-9 are met and there is no possibility that any portion of the trust assets will pass other than to a Class A beneficiary, the Division
may give consideration to the issuance of a real estate tax waiver.
•
The relationship of a mutually acknowledged child is claimed to exist.
•
The decedent’s date of death is before January 1, 2017, and his/her gross estate plus adjusted taxable gifts exceeds $675,000 as
determined for Federal Estate Tax purposes under the provisions of the Internal Revenue Code, in effect on December 31, 2001, (If so, a
New Jersey Estate Tax return must be filed.)
•
The decedent’s date of death is on or after January 1, 2017, and his/her gross estate exceeds $2,000,000 as determined for Federal
Estate Tax purposes under the provisions of the current Internal Revenue Code (If so, a New Jersey Estate Tax return must be filed).
•
When there is any New Jersey Inheritance Tax or Estate Tax, or when an Inheritance or Estate Tax return is required to be filed.
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.
o Copy of the decedent’s last full-year Federal Income Tax Return. (Include Schedules A, B, and D.)
o Copy of any existing appraisals or current contracts of sale.
This form is not a tax waiver and is not to be filed with the County Clerk.
This completed form and attachments should be forwarded to:
NJ Division of Taxation
Inheritance and Estate Tax Branch
50 Barrack Street, 3rd Floor
PO Box 249
Trenton, NJ 08695-0249
Additional information pertaining to the use of Form L-9 may be obtained by calling the Inheritance and Estate Tax Branch at 609-292-5033
or visiting the Division of Taxation website at
THIS FORM MAY BE REPRODUCED IN ITS ENTIRETY
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