State of New Jersey SealOfficial Site of The State of New Jersey

The State of NJ site may contain optional links, information, services and/or content from other websites operated by third parties that are provided as a convenience, such as Google™ Translate. Google™ Translate is an online service for which the user pays nothing to obtain a purported language translation. The user is on notice that neither the State of NJ site nor its operators review any of the services, information and/or content from anything that may be linked to the State of NJ site for any reason. -Read Full Disclaimer close

Division of Taxation

Beginning at noon on Friday, March 10, 2023, our Contact Us email options will be suspended due to system upgrades. Upgrades are expected to be completed by 8:00 a.m. Tuesday, March 14, 2023

--> If you are receiving an error message when attempting to file or pay online please allow 24 hours and try again.
We apologize for the inconvenience.

Our Trenton Regional Information Center is temporarily closed. Please check our website for updates when it will reopen.

Realty Transfer Fees

An Affidavit of Consideration (RTF-1 ) must be filed with any deed in which a full or partial exemption is claimed from the Realty Transfer Fee. There are 16 reasons listed in the instructions for full exemption from the fee, and partial exemptions for Senior Citizens, Blind or Disabled, Low and Moderate Income Housing and New construction.

When an application is made to the sheriff of any county for the sale of any real property, whether under execution or pursuant to any writ, judgment or order, an Affidavit of Consideration for Sheriff's Deeds (RTF-8 ) must be supplied to the Sheriff. This affidavit lists, under oath, the name of any other mortgagees and other holders of encumbrances and the current balance of all prior mortgages, liens or encumbrances constituting consideration. The Sheriff's Affidavit is not an exemption from the Realty.