Form L-9 "Affidavit for Real Property Tax Waiver: Resident Decedent" - New Jersey

What Is Form L-9?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 1, 2019;
  • The latest edition provided by the New Jersey Department of the Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form L-9 by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.

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Download Form L-9 "Affidavit for Real Property Tax Waiver: Resident Decedent" - New Jersey

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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)
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)
Form L-9
Decedent’s Name ________________________________________________________________________________________________________________________________
(Last)
(First)
(MI)
Decedent’s SS No.
Date of Death (mm/dd/yyyy)
County of Residence
This form may be used only if all beneficiaries are Class A, there is no New Jersey Inheritance or Estate Tax, and there is no requirement to file a tax return.
Testate (with will)
Intestate (no will)
Complete and Notarize
Name_____________________________
______
__
Phone (
) _______________________
Mailing Address
Street ___________________________________________________________________________________________
To Send
City ___________________________________________________State ___
_____Zip ______________
___
All Correspondence
Beneficiaries
Interest of Beneficiary in the estate
State full names of all who have an interest in the estate (vested,
Relationship to the Decedent
(percentage or specific)
contingent, operation of law, transfer, etc.)
Deponent (person making deposition) further states the following schedule contains the names of all beneficiaries who predeceased the
decedent.
Date of Death
Name
Domicile at Death
State of:
County of:
(Deponent’s name)
, being duly sworn, has reviewed the
information contained in this form and declares to the best of his/her knowledge it is true, correct, and complete. Deponent authorizes the
party listed above to act as the estate's representative and to receive the waiver(s) requested herein.
Subscribed and sworn before me
this
day of
, 20
Affidavit of:
Executor
Administrator
Joint Tenant
_______________________________________________________________________
_________________________________________________________
(Signature of Notary Public or Attesting Officer)
Signature of Deponent
__________________________________________________________________________________
Deponent’s SS number or FID number
___________________________________________________________________________________
Address
(11/19)
Description of New Jersey Real Estate
County
Street and Number
Lot
Block
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
Lot
Block
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
Lot
Block
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)
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