Bill

Bill > A1735


NJ A1735

NJ A1735
Eliminates the 1% fee, and the 1% tax, on purchasers of Class 4A commercial property transferred for consideration in excess of $1 million.


summary

Introduced
01/27/2016
In Committee
01/27/2016
Crossed Over
Passed
Dead
01/08/2018

Introduced Session

2016-2017 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% fee and 1% tax on purchasers of Class 4A commercial property transferred for consideration in excess of $1 million. Class 4A commercial property refers to any income-producing real property other than vacant land, residential, farm, or industrial property. The bill removes the requirement for the purchaser to file an affidavit of consideration for these types of property transfers and repeals the parallel tax on purchasers in non-deed transfers of a controlling interest in an entity that owns Class 4A commercial properties.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Introduced, Referred to Assembly Appropriations Committee (on 01/27/2016)

bill text


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