Recording Fees
NOTICE REGARDING HOMELESS TRUST $3 SURCHARGE:
At the present time, Sussex County is NOT participating in the “Homeless Prevention Trust Fund” grant program. DO NOT include the $3 document recording surcharge in with your standard recording fees and DO NOT submit a separate check for that amount. Doing so will result in us having to return your check and may, in some cases, delay the recording of your document.
Click to jump ahead for a list of:
NJ Realty Transfer Fees
Affidavits of Consideration
NJ Gross Income Tax Fees (GIT)
Recording Fees
(In alpha order, rev. Nov 2007. For fees and costs not listed below, please call 973-579-0900 for additional information.)
| AGREEMENT (MEMORANDUM, TRUST, ETC.) | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| AIRCRAFT LIEN | $7.50 | |
| BANK MERGER | $30.00 | |
| Each additional page | $10.00 | |
| BUILDING CONTRACTS | $25.00 | |
| Discharge of same | $15.00 | |
| Each reference/notation in discharge | $5.00 | |
| CERTIFICATE OF INCORPORATION | $25.00 | |
| (Note: Religious Corp’s only) | ||
| CERTIFICATE OF TAX SALE | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| Cancellation of same | $20.00 | |
| CERTIFICATE OF TAX SALE (REDEMPTION) | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| Each mortgage reference | $10.00 | |
| Each additional reference | $5.00 | |
| DEEDS – CEMETERY (no realty transfer fee) | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| DISCLAIMER | $15.00 | |
| EASEMENT | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| FINAL JUDGMENT | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| Each notation | $10.00 | |
| IN REM | ||
| See “MUNICIPALITY RECORDINGS” | ||
| (For In Rems, there is a $10 fee for each reference/notation) | ||
| HOSPITAL AND PHYSICIAN LIENS | $15.00 | |
| Discharge of same (each) | $15.00 | |
| LIS PENDENS | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| LIS PENDENS DISCHARGE or FORECLOSURE | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| Notation | $10.00 | |
| Annulling notice of lis pendens | $10.00 | |
| MAPS, per sheet | $55.00 | |
| MORTGAGE | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| MORTGAGE CANCELLATION (per recording) | $20.00 | |
| MORTGAGE DISCHARGE, ASSIGNMENT, POSTPONEMENT, SUBORDINATION, RELEASE, PARTIAL RELEASE, MODIFICATION |
||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| Each mortgage reference | $10.00 | |
| MUNICIPAL RECORDINGS | $8.00 | |
| Applies to In Rems and any documents recorded by a municipality except the following: cancellations of mortgage, cancellations of tax sale certificate, and notices of settlement all of which are charged their standard respective recording fees | ||
| NOTARIES PUBLIC OF NEW JERSEY | $15.00 | |
| Oath of office | $15.00 | |
| Qualification – for or from another county | $15.00 | |
| Filing a change of name | $25.00 | |
| Filing a change of address | N/C | |
| NOTICE OF PROPOSED ACTION | ||
| Deficiency Notice – first page | $30.00 | |
| Each additional page | $10.00 | |
| Notation | $10.00 | |
| Discharge | $7.50 | |
| NOTICE OF SETTLEMENT | ||
| Buyer to Seller | $20.00 | |
| Contract (buyer-seller) & mortgage commitment | $40.00 | |
| ORDER OF DISMISSAL IN PART | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| Each notation | $10.00 | |
| PARTNERSHIPS | $50.00 | |
| PHYSICIAN’S DIPLOMA | $25.00 | |
| POWER OF ATTORNEY & REVOCATION | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| Each book & page reference | $10.00 | |
| RELEASE OF LIEN OF FRANCHISE TAX | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| RIGHT OF WAY | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| STIPULATION THAT MORTGAGE BE PRIOR TO CONSTRUCT. LIEN CLAIM | ||
| First page | $30.00 | |
| Each additional page | $10.00 | |
| Each construction lien reference | $10.00 | |
| TAX LIEN | ||
| Federal tax lien and release of same | $25.00 | |
| Anti-terrorism | $25.00 | |
| TRANS TAX WAIVER (NJ COLLATERAL TAX) | $15.00 | |
| UNIFORM COMMERCIAL CODE (RS 12A9-403 et seq) | ||
| Finance statement | $25.00 | |
| Financing statement with assignment | $25.00 | |
| Amendment, partial release, termination & assignment | $25.00 | |
| Continuation of financing statement | $25.00 | |
| VACATION OR DEDICATION OF ROAD | $30.00 | |
| Each additional page | $10.00 | |
| VENDOR’S LICENSE | N/C | |
| VETERAN’S DISCHARGE | ||
| Recording plus one certified copy | N/C | |
| Each additional copy | $6.00 | |
| WARRANT TO SATISFY JUDGMENT | $6.00 | |
| WRIT OF EXECUTION | $9.00 | |
| WARRANT OF EXECUTION | ||
| To file | $9.00 | |
| To satisfy | $6.00 | |
NJ Realty Transfer Fees
All instruments to be recorded by the County Clerk, which purport to convey or transfer title or realty in this State, are subject to submit payment of Realty Transfer Fees based on the consideration stated on the instrument.
Realty Transfer Fees Updated — Effective August 1, 2004
Two bills were signed into law in New Jersey effective August 2004. The first, Assembly Bill No. 3115, increased the Realty Transfer Fee rates of property transfers. The second, Assembly Bill No. 3128, required the filing of estimated Gross Income Tax on the transfer of real property by nonresidents of the State as a condition to recording. BOTH BILLS IMPACT DEEDS DATED AUGUST 1, 2004 AND FORWARD. NEITHER BILL APPLIES TO DEEDS DATED PRIOR TO AUGUST 1, 2004 AND RECEIVED FOR RECORDING PRIOR TO OCTOBER 1, 2004. The 'Deed Date' is the date stated at the top of the first page of the deed. If there is no date at the top of the first page and the deed is received after August 1, 2004 the 'recording date' will be considered the deed date and the new rates and procedures will apply. If there is a conflict, the 'new' rates will have to be paid and a claim made to the Division of Taxation for a refund.
REGULAR FEES – NO EXEMPTION & NEW CONSTRUCTION –
NO EXEMPTIONS
TOTAL CONSIDERATION NOT IN EXCESS OF $350,000
- $2.00/$500 of consideration not in excess of $150,000;
- $3.35/$500 of consideration in excess of $150,000 but not in excess of $200,000;
- $3.90/$500 of consideration in excess of $200,000 but not in excess of $350,000;
TOTAL CONSIDERATION IN EXCESS OF $350,000
- $2.90/$500 of consideration not in excess of $150,000;
- $4.25/$500 of consideration in excess of $150,000 but not in excess of $200,000;
- $4.80/$500 of consideration in excess of $200,000 but not in excess of $550,000;
- $5.30/$500 of consideration in excess of $550,000 but not in excess of $850,000;
- $5.80/$500 of consideration in excess of $850,000 but not in excess of $1,000,000;
- $6.05/$500 of consideration in excess of $1,000,000.
SENIOR CITIZEN, BLIND, DISABLED, LOW &
MODERATE INCOME HOUSING
TOTAL CONSIDERATION NOT IN EXCESS OF $350,000
- $.50/$500 of consideration not in excess of $150,000;
- $1.25/$500 of consideration in excess of $150,000 but not in excess of $350,000;
TOTAL CONSIDERATION IN EXCESS OF $350,000
- $1.40/$500 of consideration not in excess of $150,000;
- $2.15/$500 of consideration in excess of $150,000 but not in excess of $550,000;
- $2.65/$500 of consideration in excess of $550,000 but not in excess of $850,000;
- $3.15/$500 of consideration in excess of $850,000 but not in excess of $1,000,000;
- $3.40/$500 of consideration in excess of $1,000,000.
Note: For a calculated and concise listing of realty transfer fees, consider purchasing a copy of the Document Recorder's Manual from the Constitutional Officers Association of NJ, either in print/book form or on CD -- click to download an order form now.
Affidavits of Consideration
Following are examples of when an Affidavit should be recorded with your deed:
For New Construction
Deeds for new construction require that an affidavit be filed with the deed, stating the transfer is for new construction; no discount is offered for new construction.
For Partial Exemption of Realty Transfer Fees (RTFs)
To be eligible for Senior Citizen Exemption, Grantor must be 62 years of age or over, and owned and occupied property at time of sale. Property must be one or two family residential with no joint owners other than spouse or other exempt owners.
To be eligible for Blind or Disabled exemption, owner must be legally blind or totally disabled in a one- or two-family home owned and occupied by Grantor at time of sale. No joint owners other than spouse or other exempt owner. Disabled owner must not be employed and receiving any disability payments.
To be eligible for Low and Moderate Income Housing property must be affordable according to H.U.D. standards and meet requirements of region. Must be reserved for occupancy and subject to resale controls.
For Properties Exceeding $1,000,000 Paid by Grantee
A fee on the transfer of real property classified as 2 – 3A – 4A or 4C(Cooperative Unit), 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.
Proceeds from the Realty Transfer Fee provide support for the Public Health Priority Fund, shore protection initiatives, housing programs, extraordinary special education and municipal aid, and direct aid to New Jersey Counties.
For Transfer Tax Fees for Sheriff’s Deed
There is a separate affidavit to be submitted with Sheriff's Deeds. As a general rule, in the case of a Sheriff's Deed confirming a sheriff's sale, the amount of the realty transfer fee shall be computed upon the amount of the accepted bid for the property sold:
- Where, however, the sale is for delinquent taxes or an assessment, no fee is imposed.
- Where a deed to real estate is executed by a sheriff to a mortgagee who bids the property at a foreclosure sale to satisfy a mortgage lien, the Realty Transfer Fee will be computed upon the amount bid for the property plus the remaining amount of any superior mortgage liens.
WHEN AFFIDAVIT MUST BE ANNEXED TO DEED: Please refer to instructions on back of affidavit.
For Total Exemption from the RTF
The fee imposed by the Act shall not apply to a deed:
- For consideration of less than $100.00.
- By or to the United States of America, this State, or any instrumentality, agency or subdivision thereof.
- Solely in order to provide or release security for a debt or
obligation.
- Which confirms or corrects a deed previously recorded.
- On a sale for delinquent taxes or assessments.
- On partition.
- By a receiver, trustee in bankruptcy or liquidation, or assignee for the benefit of creditors.
- Eligible to be recorded as an 'ancient deed' pursuant to R.S. 46:16-7.
- Acknowledged or proved on or before July 3, 1968.
- Between husband and wife, or parent and child.
- Conveying a cemetery lot or plot.
- In specific performance of a final judgment.
- Releasing a right of conversion.
- Previously recorded in another county and full realty transfer fee paid or accounted for as an evidenced by written instrument, attested to be the grantee and acknowledged by the county recording officer of the county of such prior recording, specifying the county, book, page, date or prior recording, and amount of realty transfer fee previously paid.
- By an executor or administrator of a decedent to as an devisee or heir to effect distribution of the decedent's estate in accordance with the provisions of the decedent's will or the intestate laws of this State.
- Recorded within 90 days following the entry of a divorce decree which dissolves the marriage between grantor and grantee.
* Affidavits are available on the New Jersey Department of Treasury web site.
New Jersey Gross Income Tax Fees
Chapter 55 requires for transactions occurring on or after August 1, 2004 nonresident individuals, estates or trusts that sell or transfer real property in New Jersey to make an estimated Gross Income Tax payment prior to the recording of the deed. The payment must be remitted to the Division of Taxation Prior to closing or can be made at closing.
The estimated payment is determined by multiplying the seller's gain, as Computed for tax purposes, times the Gross Income Tax highest rate of 8.97%. In no case may the estimated payment be less than 2% of the consideration paid. Prior to closing, sellers prepaying will complete the Nonresident Seller's Tax Prepayment Receipt from GIT/REP-2 along with NJ 1040ES and file them at one of the Division's regional branch offices. (Locations of these branch offices are listed on the Division's Website shown below.) Sellers not prepaying must complete the Nonresident Seller's Tax Declaration from GIT/REP-1 and make payment at closing.
Sellers that meet one of the following conditions are not required to make estimated payments and will complete the Seller's Residency Certification/Exemption form (GIT/REP-3) which must be submitted at closing.
- Seller is a resident of New Jersey and will be filing a resident Gross Income Tax return for the year of the sale.
- Seller will be claiming an Income exclusion under Section 121 of the Internal Revenue Code of 1986 for the property being sold.
- Seller is a mortgagor conveying the mortgaged property to a mortgagee in foreclosure or in a transfer in lieu of foreclosure with no additional consideration.
- Seller, transferor or transferee is an agency or authority of the United States of America, or the State of New Jersey, the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation, the Government National Mortgage Association, or a private mortgage insurance company.
- Seller is not an individual, estate or trust and as such is not required to make an estimated payment pursuant to N.J.S.A. 54A:1-1 et seq.
- The total consideration received is $1,000 or less and as such not required to make an estimated payment pursuant to N.J.S.A. 54A:1-1 et seq.
The new Gross Income Tax forms GIT/REP-1 Nonresident Seller's Tax Declaration and GIT/REP-3 Seller's Residency Certification/Exemption are available from the Division of Taxation offices or can be downloaded from the Division of Taxation's website at www.state.nj.us/treasury/taxation. Form GIT/REP-2 Nonresident Seller's Tax Prepayment receipt is only available at one of the Divisions of Taxation's Regional Taxpayer Service Locations.
The buyer will submit the Seller's Residency Certification/Exemption, the Nonresident Seller's Tax prepayment Receipt, or the Nonresident Seller's Tax Declaration and tax payment to the county clerk's office when the deed is recorded. No deed for the sale or transfer of real property shall be accepted or recorded by the county recording officer without the simultaneous filling of the appropriate forms with any required payment of the tax due or proof of payment.
The GIT forms apply to the ‘Grantor’ only. The five forms are summarized below.
GIT/REP-1 This form would be used to accompany the estimated gross income tax payment on the gain from the transfer/sale of the real property by NON-RESIDENT INDIVIDUALS, ESTATES or TRUSTS. The check should be made payable to the NJ Division of Taxation and be sent with the deed to the County Clerk’s Office. Our office will forward the check to the Division of Taxation. THIS CHECK SHOULD NOT BE SENT SEPERATELY TO THE DIVISION OF TAXATION OR WE WILL NOT BE ABLE TO RECORD THE DEED.
GIT/REP-2 This form would be used by a nonresident individual, estate or trust and is a PREPAYMENT RECEIPT they would receive if they went to the Division of Taxation Office and paid the tax prior to recording the deed. The ORIGINAL WITH THE RAISED STATE SEAL must be sent with the deed for recording.
GIT/REP-3 This form is the most often used form. It is to be used by residents of NJ who will be paying any applicable taxes with their yearly state income tax. AND FOR ANY GRANTOR – EITHER RESIDENT OR NON-RESIDENT – WHO FALL IN ONE OF THE CATEGORIES LISTED ON THE FORM (1 to 7).
GIT/REP-4 This form is used when the Division of Taxation has granted a waiver to the grantor so they do not have to file any other GIT/REP form or pay any tax. This form can only be obtained from the Division of Taxation and the ORIGINAL WITH THE RAISED STATE SEAL must be sent with the deed for recording.
GIT/REP-4A This form is used with deeds that need to be RE-RECORDED due to a typographical, clerical error or omission and there is no consideration. THIS IS THE ONLY FORM THAT CAN BE COMPLETED AND SIGNED BY THE GRANTEE if the circumstances are such that the grantor cannot be located.
All of these forms can be obtained by going to the DIVISION OF TAXATION website. On their web page you will see a category for ‘FORMS’; click on this and you will find a list of available forms, the GIT/REP forms will be there and can be printed. There are additional instructions that will print with the form. Please read them.
Questions on Chapter 55 and the new Gross Income Tax estimated payment requirements should be directed to (609) 292-6400.
For the purposes of this law, county recording officers shall act as the agents of the Director of the Division of Taxation. County treasurers are permitted to retain $10.00 per filing of the Nonresident Seller's Tax Declaration form to offset additional direct expenditures incurred by the county recording officer and the county treasurer for the implementation of these responsibilities.
Attorneys, title insurance officers, and participants in real property transfers are urged to forward the necessary closing documents to the county recording officer as soon as possible to facilitate the implementation of the new laws.
For additional information on the rate increases, gross income tax requirements, or to download the newly devised Realty Transfer Fee forms, please visit the Division of Taxation's Website at:
http://www.state.nj.us/treasury/taxation (Division of Taxation)