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 
Allbeneficiaries 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).

Youmay notuse 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
        3 John Fitch Way, 6th 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                    nj.gov/taxation
                                                    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 ifall beneficiaries are Class A, there is no New Jersey Inheritance or Estate Tax, and there is no requirement to file a tax return.                         
                                                        Complete and Notarize                    Testate (with will)                                              Intestate (no will) 

Mailing Address                  Name_____________________________                              ______        __     Phone (                         ) _______________________ 

To Send                          Street ___________________________________________________________________________________________ 

All Correspondence               City ___________________________________________________State ___                                        _____Zip ______________  ___ 

                      Beneficiaries 
                                                                                                                                             Interest of Beneficiary in the estate 
        State full names of all who have an interest in the estate (vested,        Relationship to the Decedent 
          contingent, operation of law, transfer, etc.)                                                                                             (percentage or specific) 

Deponent (person making deposition) further states the following schedule contains the names of all beneficiaries who predeceased the 
decedent. 

                              Name                                                             Date of Death                                            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)