Decedent’s Name
Last First Middle Initial
Decedent’s SSN – – Date of Death (mm/dd/yyyy) / / County of Residence
This form may be used only if all beneciaries are Class A, there is no New Jersey Inheritance or Estate Tax, and there is no requirement to le a tax return.
Complete and Notarize Testate (with will) Intestate (no will)
Mailing Address
for all
correspondence
Name
Phone ( )
Street
City State ZIP Code
State of County of
(Deponent’s name) , being duly sworn, has reviewed the infor-
mation contained in this form and declares to the best of their 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 .
Adavit of
Executor Administrator Joint Tenant
(Signature of Notary Public or Attesting Ocer) Signature of Deponent
Deponent’s Social Security or Federal Identication Number
Address
Beneciaries
State full names of all who have an interest in the estate
(vested, contingent, operation of law, transfer, etc.)
Relationship to Decedent
Interest of Beneciary in the Estate
(percentage or specic)
Deponent (person making deposition) further states the following schedule contains the names of all beneciaries who predeceased the
decedent.
Name Date of Death Domicile at Death
L-9
(9/22)
Adavit for Real Property Tax Waiver
Resident Decedent
Use this form for dates of death on or after January 1, 2018
For dates of death before January 1, 2018, use Form L-9(A)
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
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):
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 certicate (letters of testamentary or of administration);
• Copy of the decedent’s death certicate.
Form L-9 Instructions
This form can be completed by:
• The executor;
• Administrator; or
• Joint tenant of the property for which a waiver is requested.
Eligibility
All beneciaries of this estate must be one of the following Class A beneciaries:
• 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 cannot 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 beneciary other than the Class A beneciaries
listed above;
• The relationship of a mutually acknowledged child is claimed to exist;
• 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 certicate (letters of testamentary or of administration);
• Copy of the decedent’s death certicate.
This form is not a tax waiver. Do not le with the County Clerk. Mail to:
Regular Mail and USPS Express Mail
NJ Division of Taxation
Transfer Inheritance Tax
PO Box 249
Trenton, NJ 08695-0249
Express Mail – Private Carriers (UPS, FedEx)
NJ Division of Taxation
Transfer Inheritance Tax
PO Box 249
3 John Fitch Way, 6th Floor
Trenton, NJ 08611
For more information about the use of Form L-9, call the Inheritance and Estate Tax Branch at (609) 292-5033 or visit the
Division of Taxation website at nj.gov/taxation.
