What is the L-9 Tax Form?
It is the Affidavit for Real Property Tax Waiver: Resident Decedent in NJ where all beneficiaries of this estate are Class A beneficiaries
This form is prepared by the Estate Attorney and signed by
· · The executor;
· · Administrator; or
· · Joint tenant of the property for which a waiver is requested.
ELIGIBILITY
All beneficiaries of this estate/ or receiving the house 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 we send to Division of Taxation:
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.
· We Mail this completed form to: NJ Division of Taxation
