Bill

Bill > A1269


NJ A1269

NJ A1269
Eliminates one percent tax on purchasers of Class 4A commercial property transferred for consideration in excess of $1 million.


summary

Introduced
01/14/2020
In Committee
01/06/2022
Crossed Over
12/17/2020
Passed
01/10/2022
Dead
Vetoed
01/18/2022

Introduced Session

2020-2021 Regular Session

Bill Summary

This bill eliminates the fee, equal to 1 percent of the total consideration paid, on the purchaser of Class 4A commercial property transferred by deed for consideration in excess of $1 million. Class 4A commercial property is any kind of income-producing real property other than property classified as vacant land, residential property or apartments, farm property, and industrial property. This bill also eliminates a parallel tax on the purchaser in a non-deed transfer of a controlling interest in an entity that owns Class 4A commercial properties, equal to 1 percent of the total consideration paid, if the total consideration for the transfer is in excess of $1 million.

AI Summary

This bill eliminates the 1% tax on purchasers of Class 4A commercial property transferred for consideration in excess of $1 million. Class 4A commercial property refers to income-producing real estate, excluding vacant land, residential property, apartments, farm property, and industrial property. The bill also eliminates a parallel 1% tax on the purchaser in a non-deed transfer of a controlling interest in an entity that owns Class 4A commercial properties, if the total consideration for the transfer exceeds $1 million.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Passed Senate (Passed Both Houses) (37-1) (on 01/10/2022)

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