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EFFECTIVE AUGUST 1ST, 2004
Please be advised that state legislation was recently signed into law which has increased the Realty Transfer Fee rates and applies to real property transfers and deed recordings in addition to requiring the filing of a Gross Income Tax Withholding on the transfer of real property by nonresidents of New Jersey.
The new Realty Transfer Fee rates go into effect on all deeds that are dated August 1, 2004 or later. Any deed that arrives in our office for recording dated August 1, 2004 or later must include the new fee rate or it will be returned to you.
Below is some information on the new rate increases. However, we urge you to please go to the NJ Division of Taxation Website for continual updates and specific additional information related to the fee increase and to obtain the revised Affidavit of Consideration form along with the new Seller's Residency Certification/Exemption & NonResident Seller's Tax Declaration forms.
RTF Fee Questions Call: (609) 292-7974
NJ Gross Income Tax Withholding Questions Call: (609) 292-6400
Effective on deeds that are dated Augusrt 1, 2004 or later, the Realty Transfer Fee on standard transactions and on "new construction" must be calculated as follows:

TOTAL CONSIDERATION NOT IN EXCESS OF $350,000
1. $2.00/$500 of consideration not in excess of $150,000;
2. $3.35/$500 of consideration in excess of $150,000 but not in excess of $200,000;
3. $3.90/$500 of consideration in excess of $200,000 but not in excess of $350,000.

TOTAL CONSIDERATION IN EXCESS OF $350,000
1. $2.90/$500 of consideration not in excess of $150,000;
2. $4.25/$500 of consideration in excess of $150,000 but not in excess of $200,000;
3. $4.80/$500 of consideration in excess of $200,000 but not in excess of $550,000;
4. $5.30/$500 of consideration in excess of $550,000 but not in excess of $850,000;
5. $5.80/$500 of consideration in excess of $850,000 but not in excess of $1,000,000;
6. $6.05/$500 of consideration in excess of $1,000,000.
Realty Transfer Fee rates on transfers by senior citizens, blind persons, disabled persons, and on property that is low and moderate income is now calculated as follows:

TOTAL CONSIDERATION NOT IN EXCESS OF $350,000
1. $.50/$500 of consideration not in excess of $150,000;
2. $1.25/$500 of consideration in excess of $150,000 but not in excess of $350,000.

TOTAL CONSIDERATION IN EXCESS OF $350,000
1. $1.40/$500 of consideration not in excess of $150,000;
2. $2.15/$500 of consideration in excess of $150,000 but not in excess of $550,000;
3. $2.65/$500 of consideration in excess of $550,000 but not in excess of $850,000;
4. $3.15/$500 of consideration in excess of $850,000 but not in excess of $1,000,000;
5. $3.40/$500 of consideration in excess of $1,000,000.
A new fee on the transfer of real property zoned for residential use, whether improved or not, for consideration in excess of $1,000,000, of 1% of the entire amount of consideration, is now imposed on the grantee, or buyer. Attorneys, title agencies, and individuals transferring property will attest to the consideration figure and property zoning/class on the filed Affidavit of Consideration.

 

HOMELESSNESS TRUST FUND ACT
EFFECTIVE JANUARY 1, 2010    Pursuant to Chapter 123 P.L. 2009, the Middlesex County Board of Chosen Freeholders, by resolution dated November 23, 2009 (#09-2074) established the “Middlesex County Homelessness Trust Fund.”  This law provides the imposition of “a surcharge of three dollars ($3.00)” for certain recorded documents.  We have determined that this surcharge applies to the following documents:

-  Cancellation of Mortgage
 -  Re-recorded Mortgage
 -  Cancellation of Tax Sale Certificate
 -  Co-Op Deed
 -  Deed
 -  Deed without Abstract
 -  Discharge of Mortgage
 -  Easement
 -  Extension of Mortgage
 -  Incorporation
 -  Mortgage
 -  Mortgage Subordination, Release, Partial Release, or
     Postponement of a Lien to Lien of Mortgage
 -  Partnership
 -  Power of Attorney
 -  Release
 -  Roads
 -  Stream Encroachment
 -  Tax Sale Certificate
 -  Tax Sale Certificate
 -  Recording of a lien, Deed or related Instrument by a municipality
 -  Vacation/Dedication of Streets
 -  Wetlands

 Please include the additional surcharge when submitting documents for recording on or after January 1, 2010.
 
A copy of Resolution #09-2073 is available in the County Clerk’s Office for inspection.
 
Elaine M. Flynn
Middlesex County Clerk

 

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