New Jersey Form L-9 is a one-page affidavit that asks the Division of Taxation to release its lien on real estate owned by a deceased New Jersey resident, so the property can be transferred or sold. It works only when every person inheriting is a Class A beneficiary, because Class A transfers carry a zero-percent inheritance tax rate and there is nothing for the state to collect.1Justia. New Jersey Code 54-34-2 – Transfer Inheritance Tax Phase-Out If the estate qualifies, filing L-9 is far simpler than filing a full inheritance tax return.
Who Can File Form L-9
Two conditions must both be true: the decedent was a New Jersey resident at death, and every beneficiary falls within Class A.2New Jersey Division of Taxation. Affidavit for Real Property Tax Waiver – Resident Decedent
The Division of Taxation defines Class A beneficiaries as:3New Jersey Division of Taxation. Inheritance Tax Beneficiary Classes
- Spouses, civil union partners (deaths on or after February 19, 2007), and domestic partners (deaths on or after July 10, 2004)
- Parents and grandparents
- Children, including legally adopted children and mutually acknowledged children (someone the decedent treated as a child for at least ten continuous years beginning before the child turned fifteen)
- Grandchildren, great-grandchildren, and further descendants
- Stepchildren, but not step-grandchildren or great-step-grandchildren
If a single beneficiary sits outside Class A, such as a sibling, niece, nephew, friend, charity, or trust, L-9 is off the table and the estate must file the full inheritance tax return on Form IT-R.4New Jersey Division of Taxation. IT-R Instructions – New Jersey Transfer Inheritance Tax
One note for surviving spouses and civil union partners: real estate held as tenants by the entirety passes automatically to the survivor and is not taxable, but a waiver is still needed to clear the lien from the title record. The survivor files L-9 listing themselves as the sole Class A beneficiary.
What to Gather Before You Fill It Out
The form is short. The attachments are what stall filings that come back. You need copies of all four of these:2New Jersey Division of Taxation. Affidavit for Real Property Tax Waiver – Resident Decedent
- The decedent’s death certificate
- The will, any codicils, and any trust agreements (skip this if the decedent died intestate, but confirm the heirs are all Class A)
- Letters testamentary or letters of administration from the Surrogate’s Court, proving you have authority to act
- The deed for each property listed on the form
Send copies. Keep the originals of the death certificate and letters testamentary in a safe place. Have the most recent property tax bill within reach too, since the form asks for block and lot numbers.
How to Fill Out the Form
Download the current version (dated 9/22) from the Division of Taxation’s inheritance and estate tax forms page.5Division of Taxation. Inheritance and Estate Tax Forms The form has a handful of short sections.
Decedent Information
Enter the decedent’s full legal name (last, first, middle initial), Social Security number, date of death in month/day/year format, and county of residence. Match the death certificate exactly. A name that does not match the certificate is one of the most common reasons the Division sends packages back.
Real Property Description
For each New Jersey property, list the county, street address, municipality, and lot and block numbers. Those numbers appear on the deed and on the property tax bill, and the county tax assessor’s online records also carry them. If the decedent owned more than one property, list each. The deed’s legal description is the most reliable source.
Beneficiary Information
List every beneficiary who will receive the property and state each one’s relationship to the decedent. Every relationship shown must plainly sit within Class A. If a question does not apply, write “N/A” instead of leaving it blank. A blank field forces the examiner to guess whether you skipped the question or missed it.
Signing and Notarization
L-9 is a sworn affidavit. Sign it in front of a notary public, who will verify your identity, witness your signature, and add a notarial certificate with a seal. Do not sign in advance. Banks, UPS stores, and many law offices offer notary services for a small fee.
Where to Mail Form L-9
There is no online filing. Mail the signed, notarized affidavit and all attachments to the Transfer Inheritance and Estate Tax Branch in Trenton.2New Jersey Division of Taxation. Affidavit for Real Property Tax Waiver – Resident Decedent The address depends on the carrier:
- Regular mail or USPS Express Mail: NJ Division of Taxation, Transfer Inheritance Tax, PO Box 249, Trenton, NJ 08695-0249
- Private carriers (UPS, FedEx): NJ Division of Taxation, Transfer Inheritance Tax, 3 John Fitch Way, 6th Floor, Trenton, NJ 08611
Send copies, never originals. Use a tracked delivery method so you can confirm receipt.
What Happens After You File
The Division of Taxation does not have status information available for at least 45 days from the filing date.6New Jersey Division of Taxation. Inheritance and Estate Tax Branch – About Us Straightforward L-9 filings with complete documentation often clear within a couple of months. Incomplete filings come back with a letter listing what is missing, which can add several weeks.
Once approved, the Division issues a formal tax waiver for the specific property described in the affidavit. The waiver is the Director’s written consent to transfer the property under N.J.S.A. 54:35-19.7New Jersey Division of Taxation. Inheritance and Estate Tax A separate waiver is issued for each asset, so listing two properties produces two waivers.8New Jersey Division of Taxation. Inheritance and Estate Tax Branch – Waivers
Recording the Waiver
Receiving the waiver from Trenton is not the last step. Bring the original waiver to the County Clerk’s office in the county where the property sits and have it recorded. Recording is what actually clears the lien from the public title records, which matters for any future sale or mortgage. The recording fee at most county clerks’ offices is $15, generally in the $15 to $20 range depending on the county.9Monmouth County, NJ Clerk. Recording Fees
When L-9 Is the Wrong Form
A few common situations push an estate outside what L-9 can do.
Non-Class-A Beneficiaries
If any part of the estate passes to a sibling, niece or nephew, friend, charity, or trust, the executor must file Form IT-R, the full New Jersey Inheritance Tax Return for Resident Decedents. IT-R reports all known assets, debts, and beneficiaries as of the date of death.4New Jersey Division of Taxation. IT-R Instructions – New Jersey Transfer Inheritance Tax Transfers to non-Class-A beneficiaries carry inheritance tax rates that vary by class and amount, and the tax is due within eight months of death.10New Jersey Division of Taxation. Inheritance Tax Filing Requirements
Non-Resident Decedents
If the decedent lived outside New Jersey but owned New Jersey real estate, use Form L-9 NR instead. L-9 NR still requires all beneficiaries to be Class A, but it asks for more: the decedent’s state of domicile, voting history, residential address history, the first two pages of the last federal income tax return, and whether the entire estate exceeds $675,000.11New Jersey Division of Taxation. Affidavit of Non-Resident Decedent Requesting Real Property Tax Waiver
Bank Accounts, Brokerage Accounts, and Stocks
L-9 covers real estate only. New Jersey bank accounts, brokerage accounts, and stock in New Jersey-incorporated companies need their own waivers before the institutions will release the funds. The Division issues a separate waiver for each asset, using Form 0-1 as the consent document.8New Jersey Division of Taxation. Inheritance and Estate Tax Branch – Waivers Financial institutions will not transfer accounts in a decedent’s name without that written consent from the Director of the Division of Taxation, so plan for both the real property waiver and any account waivers the estate needs.