[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304837-105":53,"doc-detail-304837-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","affidavit-requesting-real-property-tax-waivers-for-a-resident-decedent","AFFIDAVIT REQUESTING REAL PROPERTY TAX WAIVER(S) - FOR A RESIDENT DECEDENT","","Form L-9 is an affidavit used in New Jersey to request issuance of a real property tax waiver for property held by a resident decedent. It sets eligibility rules, identifies situations where the waiver cannot be used, and lists required supporting documents. The form also collects decedent and property details, summarizes the decedent’s gross estate and adjusted taxable gifts, and requires reporting transfers made within three years of death.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/affidavit-requesting-real-property-tax-waivers-for-a-resident-decedent/304837/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/affidavit-requesting-real-property-tax-waivers-for-a-resident-decedent/304837.png","ImageObject",442,249,{"name":88,"@type":89},"Melati","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who executes Form L-9 to request a real property tax waiver in New Jersey?","Question",{"text":108,"@type":109},"The executor, administrator, or joint tenant executes Form L-9 to request issuance of a tax waiver for real property held by a resident decedent.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When may Form L-9 NOT be used?",{"text":113,"@type":109},"Form L-9 may not be used when the surviving spouse/civil union partner is entitled under tenants-by-the-entirety, when certain beneficiary or trust conditions apply, when required inheritance/estate tax filings are triggered, or based on date of death and estate value thresholds.",{"name":115,"@type":106,"acceptedAnswer":116},"What documents are required with Form L-9?",{"text":117,"@type":109},"Required documents include copies of the decedent’s will/codicils and related writings and any trust agreements, the deed, executor/administrator certificate, death certificate, the decedent’s last full-year Federal Income Tax Return (with schedules A, B, and D), and any existing appraisals or current contracts of sale.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304837,1790195700,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},962085570644,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Form L-9 (01/17)  \nL-9  \nAFFIDAVIT REQUESTING REAL PROPERTY TAX  \nWAIVER(S)  \nFOR A RESIDENT DECEDENT  \nSTATE OF NEW JERSEY THE DEPARTMENT OF THE TREASURY TRANSFER INHERITANCE & ESTATE TAX PO BOX 249  \nTRENTON, NJ 08695-0249  \n(609) 292-5033  \n[www.njtaxation.org](www.njtaxation.org)  \nForward this form to the Division of Taxation at the address listed above.  \nThis form is not a waiver and is not to be filed with the County Clerk.  \nInstructions  \nELIGIBILITY  \nForm 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.  \nForm L-9 may NOT be used if any of the following conditions exist:  \n• 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.)  \n• Any asset valued at $500 or more passes to a beneficiary other than one of the following Class A beneficiaries:  \nThe 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.  \n(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.)  \n• 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.  \n• The relationship of a mutually acknowledged child is claimed to exist.  \n• 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.)  \n• 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) .  \n• When there is any New Jersey Inheritance Tax or Estate Tax, or when an Inheritance or Estate Tax return is required to be filed.  \nREQUIRED DOCUMENTS:  \no Copy of the decedent’s will, codicils and related writings, and any trust agreements.  \no Copy of the Deed for the property listed on the form.  \no Copy of Executor’s or Administrator’s certificate (letters of testamentary or of administration) .  \no Copy of the decedent’s death certificate.  \no Copy of the decedent’s last full-year Federal Income Tax Return. (Include Schedules A, B, and D.)  \no Copy of any existing appraisals or current contracts of sale.  \nThis form is not a tax waiver and is not to be filed with the County Clerk.  \nThis completed form and attachments should be forwarded to:  \nNJ Division of Taxation  \nInheritance and Estate Tax Branch  \n50 Barrack Street, 3rd Floor  \nPO Box 249  \nTrenton, NJ 08695-0249  \nAdditional 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 ](at www.njtaxation.org)[www.njtaxation.org](at www.njtaxation.org).  \nTHIS FORM MAY BE REPRODUCED IN ITS ENTIRETY  \nL-9 RESIDENT DECEDENTS ONLY L-9  \n1/17  \n\n| Decedent’s Name:\u003Cbr>___________________________________________________________________________________________________________\u003Cbr>(Last) (First) (MI)\u003Cbr>Decedent’s SS No.   Date of Death (mm/dd/yy)   Coun","cbCait1utTIpzj1E","https://ap.wps.com/l/cbCait1utTIpzj1E","pdf",69412,"English","# Instructions\n## Eligibility\n## Required Documents\n# Form Sections\n## Part I\n## Part II\n## Part III","[{\"question\":\"Who executes Form L-9 to request a real property tax waiver in New Jersey?\",\"answer\":\"The executor, administrator, or joint tenant executes Form L-9 to request issuance of a tax waiver for real property held by a resident decedent.\"},{\"question\":\"When may Form L-9 NOT be used?\",\"answer\":\"Form L-9 may not be used when the surviving spouse/civil union partner is entitled under tenants-by-the-entirety, when certain beneficiary or trust conditions apply, when required inheritance/estate tax filings are triggered, or based on date of death and estate value thresholds.\"},{\"question\":\"What documents are required with Form L-9?\",\"answer\":\"Required documents include copies of the decedent’s will/codicils and related writings and any trust agreements, the deed, executor/administrator certificate, death certificate, the decedent’s last full-year Federal Income Tax Return (with schedules A, B, and D), and any existing appraisals or current contracts of sale.\"}]","AFFIDAVIT REQUESTING REAL PROPERTY TAX WAIVER(S) - FOR A RESIDENT DECEDENT | PDF",1789818361]