RTF-4                        MUST SUBMIT IN DUPLICATE WITH ALL ATTACHMENTS 
(8-2006) 
                             STATE OF NEW JERSEY 
                             DEPARTMENT OF THE TREASURY 
                             DIVISION OF TAXATION 
                             REALTY TRANSFER FEE UNIT 
                             FILING OF PROTEST OF FEE ASSESSMENT 
                             PURSUANT TO CHAPTER 33, P.L. 2006 
                                                         
On transfers of real property incidental to corporate mergers or acquisitions, the grantee, grantee’s representative, legal 
representative, or corporate officer must file a stamped, approved Certificate of Merger at the county recording office with 
this form. Payment of any other recording fees that are not exempt is required. County recording officers must forward the 
RTF-4 Form, stamped Certificate of Merger, and grantee’s Affidavit of Consideration for Use by Buyer to the Division of 
Taxation. This has the effect of a protest of a deficiency of fee payment filed on the date on which the deed is recorded. 
Certificates of Merger are filed in duplicate with the Division of Revenue in the Commercial Recording Unit. 
 
Please print: 
 
Name of Grantee, Individual or Entity Filing Protest:  ______________________________________ 
 
Title of Corporate Officer:  ________________________________________________________ 
 
Address of Corporate Officer: ________________________________________________________ 
 
                             ________________________________________________________
 
Telephone Number:            (____)_________________________ 
 
Reason for Protest:  
 
  Equalized assessed value of real property transferred is less than 20% of the total value of all assets exchanged. 
 
Protest of Assessment of Fee 
 
         Fee Amount Not Paid  $________________  
 
Property Location: 
 
         Block ________________________________          Lot ________________________
 
         Address: _________________________________________________________________
 
         County _______________________________ Municipality__________________________ 
   
                                                __________________________________
                                                         Signature of Protestor
 
                                                __________________________________
                                                         Print Name and Title
 
N.J.S.A. 46:15-7.2 is amended to state that the 1% fee “shall not apply to a deed if the transfer of real property is 
incidental to a corporate merger or acquisition and the equalized assessed value of the real property transferred is less 
than 20% of the total value of all assets exchanged in the merger or acquisition.  A grantee shall claim this exemption 
from imposition of the fee at the time the deed is offered for recording by filing with the county recording officer such 
information, in addition to the affidavit of consideration filed by one or more of the grantee parties named in the deed or by 
the grantee’s legal representative pursuant to subsection d. of this section, as the Director of the Division of Taxation in 
the Department of Treasury may prescribe as to constitute a filing of a protest of the assessment of the fee and by paying 
any other recording fees not exempted pursuant to this paragraph. This additional information shall be forwarded by the 
county recording officer to the director along with the grantee’s affidavit of consideration, and shall be deemed to be and 
have the effect of a protest of a finding by the director of a deficiency of payment of the fee filed on the date on which the 
deed is recorded.”