New Jersey Divorce and Local Real Property Tax

Realty Transfer Fee Exemption 

N.J.S.A. 46:15-10(j) provides for an exemption from the fee where the deed conveying real property is to be recorded between spouses. Accordingly, the exemption now also applies to deed conveyances between civil union partners. Likewise, the exemption provided by N.J.S.A. 46:15-10(p) to recorded conveyances between ex-spouses pursuant to a divorce decree now applies to recorded conveyances between ex-civil union partners pursuant to a dissolution decree. Forms RTF-1 (grantor) and RTF-1EE (grantee where applicable) are to be used when the exemptions are claimed:

Property Tax Relief Programs

Property Tax Reimbursement (Senior Freeze):  The Property Tax Reimbursement Program reimburses eligible senior citizens and disabled persons for property tax increases. The amount of the reimbursement is the difference between the amount of property taxes that were due and paid in the "base year" (the first all the eligibility requirements were met) and the amount due and paid in the current year for which the claimant is seeking the reimbursement, provided the amount paid in the current year is greater. All the eligibility requirements for the base year and for each succeeding year, up to and including the current year, must be met to qualify for the reimbursement. 

Also, the same rights that apply to a surviving spouse, apply to a surviving civil union partner.  Opposite sex couples who marry and same sex couples who enter into civil unions in 2007, will be eligible to have their joint status applicable to the reimbursement beginning 2008, assuming all other eligibility requirements are met. 

Get more information at
http://liberty.state.nj.us/treasury/taxation/index.html