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Bill > A686


NJ A686

NJ A686
Exempts senior citizens and blind or disabled persons from certain realty transfer fees.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill exempts the sale of owner-occupied residential property by a senior citizen or a blind or disabled person, from certain State portions of the realty transfer fee. The bill also exempts the purchase by a senior citizen or a blind or disabled person of certain residential property from the 1% fee imposed upon the recording of title to that property if the selling price exceeds $1,000,000. The reduction in revenue collected through the realty transfer fee as the result of the enactment of this bill is not believed to be sufficient to trigger the "poison pill" provisions of the realty transfer fee. The "poison pill" provisions of the realty transfer fee law require the Legislature to annually appropriate from realty transfer fees collected by the State $25 million to the "Shore Protection Fund" (N.J.S.A.13:19-16.1) and $12 million to the "Highlands Protection Fund" (N.J.S.A.13:20-19). That law provides that if these funds do not receive this required revenue, the State portion of the basic fee, as well as the additional fee which funds the Affordable Housing Trust Fund (N.J.S.A.52:27D-320) shall not be collected.

AI Summary

This bill exempts senior citizens and blind or disabled persons from certain realty transfer fees, which are taxes paid when real estate changes ownership. Specifically, it exempts the sale of owner-occupied homes by these individuals from the State portion of the basic realty transfer fee and a general purpose fee. Additionally, if a senior citizen, blind person, or disabled person buys a home for over $1,000,000, they will be exempt from a specific 1% fee. The bill also notes that the expected reduction in collected fees is not significant enough to trigger "poison pill" provisions, which are clauses in the realty transfer fee law that would stop the collection of certain fees if specific amounts are not appropriated to the "Shore Protection Fund" and the "Highlands Protection Fund."

Committee Categories

Health and Social Services

Sponsors (2)

Last Action

Introduced, Referred to Assembly Aging and Human Services Committee (on 01/13/2026)

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