to top

Division of Taxation

Realty Transfer Fees

For Additional Info See Frequently Asked Questions

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.

Consideration not in excess of $350,000

Consideration in excess of $350,000

Last Updated: Friday, 04/17/20