Who pays what — the seller or the buyer?

Customary allocation, which also tracks the statutory structure: the SELLER pays the Realty Transfer Fee (§ 46:15-5 et seq.) and the Supplemental Fee (§ 46:15-7.4). The BUYER pays the Mansion Tax (§ 46:15-7.2). On a $1.5M residential standard sale, the seller customary share is $20,450 (RTF $18,150 + Supplemental Fee $2,300); the buyer customary share is $15,000 (Mansion Tax). The split can be reallocated by contract — in soft markets, sellers sometimes absorb the Mansion Tax to close the deal; in bidding-war scenarios, buyers occasionally take a share of the seller's RTF — but the convention is sticky in New Jersey practice.

How does the RTF tier mechanic actually work — is it marginal?

No — the RTF is NOT marginal. The tier identified by the consideration determines a single per-$500 rate, and that rate applies to the WHOLE sale price. A $300,000 sale falls into the $250,001 - $350,000 tier and pays $4.80 per $500 on the FULL $300,000 = $2,880 (not $4.80 on the marginal $50K). A $1,000,001 sale falls into the top tier at $6.05 per $500 and pays $12,100 on the full $1,000,001, not $6.05 per $500 only on the dollar above $1M. This is why the rate ramps in 8 discrete tiers rather than a smooth curve — and why hitting the next tier boundary materially changes the seller-side bill. Only the Supplemental Fee (§ 46:15-7.4) is genuinely marginal among the three layers.

Why does the Supplemental Fee feel different from the RTF and Mansion Tax?

Because it actually is. The Supplemental Fee under N.J.S.A. 46:15-7.4 is MARGINAL — only dollars ABOVE the $350,000 threshold are taxed at $1.00 per $500 (= 0.20%). The RTF and Mansion Tax, by contrast, both apply to the WHOLE consideration once their respective thresholds are crossed. A $400,000 residential sale pays Supplemental Fee on the $50,000 above $350K = $100. A $1,500,000 residential sale pays Supplemental Fee on the $1,150,000 above $350K = $2,300. Like the Mansion Tax, the Supplemental Fee is RESIDENTIAL ONLY — commercial / mixed-use transfers pay only the RTF. The Supplemental Fee is the only layer that scales smoothly without cliff effects.

Does the Mansion Tax apply to commercial property over $1M?

No. The Mansion Tax under N.J.S.A. 46:15-7.2 applies ONLY to RESIDENTIAL transfers — Class 2 single-family / 2-4 family, Class 4A residential 4+ unit, and the residential portion of Class 3B farm-with-house. Pure commercial (Class 4A office or retail), industrial (Class 4B), and apartment / commercial / mixed-use Class 4C properties pay only the Realty Transfer Fee, regardless of price. A $5,000,000 office building in Newark pays $60,500 in RTF ($6.05 per $500 × $5M) and nothing else. A $5,000,000 single-family home in Alpine pays the same $60,500 RTF, plus $50,000 in Mansion Tax (1% of $5M), plus $9,300 in Supplemental Fee ($1 per $500 × $4.65M above $350K), for $119,800 combined — nearly double the commercial burden at the same sale price.

How does New Jersey compare to New York on transfer-tax burden?

On a $1.5M residential sale, New Jersey's three-layer stack (RTF $18,150 + Supplemental $2,300 + Mansion $15,000 = $35,450, ~2.36% effective) is meaningfully heavier than New York State outside the five boroughs (NY State RPT 0.4% + NY State mansion 1% on $1M+ = $21,000 combined, ~1.40%). NYC, however, dramatically out-stacks New Jersey once the NYC RPTT (1.425% on residential over $500K) and NYC Additional Tax (0.25% on residential over $2M) layer on top — a $1.5M Manhattan residential sale runs ~$50K combined (~3.34%). Bottom line: outside NYC, New Jersey is the heavier transfer-tax jurisdiction in the metro area; inside NYC, the borough stack wins.

Does a refinance trigger any of the three layers?

No. None of the three layers — RTF, Mansion Tax, Supplemental Fee — apply to a refinance, because none of them are triggered without a deed transfer. New Jersey does not impose a separate deed-of-trust or mortgage-recording analog of the transfer-fee stack (unlike Virginia's § 58.1-803, New York's MRT, or Florida's intangible tax on the secured note). A refinance closing in New Jersey records only the new mortgage and pays the standard county clerk's recording fee — typically $30-$60 per document — with no transfer-fee exposure. This is one of the few areas where New Jersey is structurally lighter than its neighbors.

What about deeds reciting nominal consideration — gifts to family, transfers into a trust?

Form RTF-1 requires the ACTUAL consideration on its face, not the nominal recital. A deed reciting "$1 and other valuable consideration" must be accompanied by an affidavit stating the real economic substance of the transfer. Bona-fide intra-family gifts (no consideration at all) generally qualify for the § 46:15-10 exemption from the RTF entirely, but Form RTF-1 still records the transfer and the Division of Taxation reviews the affidavit for substance. Transfers into a revocable trust for the grantor's own benefit are also typically exempt. Sales between related parties at below-market prices are NOT automatically exempt — the Division of Taxation can recompute the fee based on assessed value if the recited consideration is materially below fair market value. Consult a New Jersey-licensed attorney for any non-arm's-length transfer.

Reviewed against N.J.S.A. 46:15-5 et seq. (Realty Transfer Fee); § 46:15-7.2 (Mansion Tax); § 46:15-7.4 (Supplemental Fee); § 46:15-10.1 (Senior / blind / disabled / low-income partial exemption); N.J.A.C. 18:16; NJ Division of Taxation Realty Transfer Fee guidance; Form RTF-1 / RTF-1EE

New Jersey Realty Transfer Fee + Mansion Tax Calculator

Q: When does the Mansion Tax apply, and is it really 1% on the FULL sale price?

Yes. The Mansion Tax under N.J.S.A. 46:15-7.2 is triggered the moment two conditions are both met: (1) the property is RESIDENTIAL (Class 2 single-family or 2-4 family, Class 4A 4+ unit residential, or the residential portion of Class 3B farm-with-house), AND (2) the consideration is $1,000,000 or more. When triggered, it is 1% of the FULL consideration. A $999,999 residential sale pays $0 in Mansion Tax. A $1,000,001 residential sale pays $10,000.01. The cliff effect at exactly $1M is real and is one of the most common negotiation flashpoints in New Jersey residential closings — buyers and sellers regularly negotiate purchase prices to land at $999,999 or to allocate $1,001-plus of consideration to personal-property items conveyed separately.

Q: What does the senior / blind / disabled / low-income partial exemption actually do?

N.J.S.A. § 46:15-10.1 grants a partial RTF exemption — NOT a full exemption — when the seller is (a) age 62 or older, (b) legally blind, (c) totally and permanently disabled, or (d) selling property that qualifies as low- and moderate-income housing. The statutory formula on Form RTF-1EE reduces the RTF rate to approximately $0.50 per $500 (= 0.10%) on the first $350,000 plus a moderately-reduced rate above $350,000 — collectively approximating a 50% reduction of the RTF base over the typical residential range. The Mansion Tax (§ 46:15-7.2) and the Supplemental Fee (§ 46:15-7.4) are NOT reduced by this exemption. The exemption is claimed at recording on Form RTF-1EE with documentation; only ONE seller need qualify for a joint-tenancy or tenancy-by-the-entirety sale.

Model every layer of the New Jersey transfer-tax stack in one place — the Realty Transfer Fee (N.J.S.A. 46:15-5 et seq., seller-paid, tier-based from 0.40% to 1.21%), the Mansion Tax (N.J.S.A. 46:15-7.2, buyer-paid, 1% of the full consideration on residential transfers of $1M+), and the Supplemental Fee (N.J.S.A. 46:15-7.4, seller-paid, $1 per $500 marginal on residential consideration over $350K). Surfaces the seller / buyer split, flags the § 46:15-10.1 partial exemption for senior / blind / disabled / low-income sellers, and shows the combined effective rate.

Calculator

Adjust the inputs below; the result updates instantly.

Transaction

Sale price / consideration ($)

$1,500,000

Property type

Property classification under New Jersey property-tax rules. RESIDENTIAL covers Class 2 single-family and 2-4 unit residences, Class 4A 4+ unit residential, and the residential portion of Class 3B farm-with-house. COMMERCIAL / MIXED-USE covers pure commercial, industrial, and Class 4B / 4C properties. The distinction matters: the Mansion Tax (§ 46:15-7.2) and the Supplemental Fee (§ 46:15-7.4) apply ONLY to residential transfers; commercial / mixed-use pays the RTF only.

Seller exemptions (§ 46:15-10.1)

Seller is a senior citizen (age 62+)Triggers the N.J.S.A. § 46:15-10.1 partial RTF exemption. Modeled here as a 50% reduction of the RTF base; the precise statutory formula on Form RTF-1EE is granular at the tier boundaries but approximates 50% over the typical residential range. The Mansion Tax and Supplemental Fee are NOT reduced by this exemption.

Seller is legally blindTriggers the same § 46:15-10.1 partial RTF exemption as the senior-citizen path. Claimed on Form RTF-1EE with supporting documentation. Does not stack with the senior, disabled, or low-income flags — any one flag claims the single partial exemption.

Seller is totally and permanently disabledTriggers the § 46:15-10.1 partial RTF exemption. "Totally and permanently disabled" tracks the federal SSA disability definition. Claimed on Form RTF-1EE.

Sale qualifies as low- / moderate-income housingTriggers the § 46:15-10.1 partial RTF exemption. Low- / moderate-income housing under New Jersey Council on Affordable Housing (COAH) guidelines, or housing financed by a qualifying state or federal program. The Mansion Tax and Supplemental Fee are NOT reduced by this exemption.

Total New Jersey transfer-tax burden

35,450.00

Applicable RTF rate (per $500 of consideration): 6.05
Realty Transfer Fee (N.J.S.A. 46:15-5 et seq.) — pre-exemption: $18,150.00
Realty Transfer Fee — actual (after partial exemption, if any): $18,150.00
Supplemental Fee (N.J.S.A. 46:15-7.4): $2,300.00
Mansion Tax (N.J.S.A. 46:15-7.2): $15,000.00
Seller customary share — RTF + Supplemental Fee: $20,450.00
Buyer customary share — Mansion Tax: $15,000.00
Effective combined transfer-tax rate: 2.36%
Summary: On a $1,500,000 residential transfer, New Jersey collects $35,450 (2.363% effective rate across 3 layers). Seller side — Realty Transfer Fee (§ 46:15-5 et seq.) + Supplemental Fee (§ 46:15-7.4): $20,450. Buyer side — Mansion Tax (§ 46:15-7.2, 1% on residential transfers of $1M+): $15,000.

Tools to go with this

Closing on a New Jersey home — particularly above the $1M mansion-tax threshold? Need the three-layer transfer-tax reconciliation worksheet?

Fennec Press's New Jersey real-estate bundle includes a three-layer transfer-tax reconciliation worksheet (RTF + Mansion Tax + Supplemental Fee, pre-mapped to the standard Closing Disclosure line items), Form RTF-1 and RTF-1EE walkthroughs with line-by-line guidance for the senior / blind / disabled / low-income partial exemption, and a side-by-side comparison of a $1.5M Bergen County residential sale ($35,450 combined) versus an otherwise-identical $1.5M Hudson County commercial sale ($18,150 combined — no Mansion Tax, no Supplemental Fee).

Open Fennec Press New Jersey real-estate bundle→

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How this calculator works

New Jersey stacks three distinct transfer-tax layers on a single real-estate transfer. Unlike most state transfer-tax stacks, the three layers split across BOTH sides of the closing table — the seller pays the Realty Transfer Fee (RTF) and the Supplemental Fee; the buyer pays the Mansion Tax. The combined effective rate on a typical North Jersey luxury sale runs north of 2.3% of consideration, materially heavier than New York State outside the five boroughs.

This calculator models all three layers and surfaces the customary seller / buyer allocation so each side knows their exposure before the contract is signed:

Realty Transfer Fee (RTF) — N.J.S.A. 46:15-5 et seq., seller-paid, tier-based from 0.40% to 1.21%.
Mansion Tax — N.J.S.A. 46:15-7.2, buyer-paid, 1% of the full consideration, residential transfers of $1M+.
Supplemental Fee — N.J.S.A. 46:15-7.4, seller-paid, $1.00 per $500 marginal on residential consideration above $350K.

Layer 1 — Realty Transfer Fee (N.J.S.A. 46:15-5 et seq.)

The Realty Transfer Fee under N.J.S.A. 46:15-5 et seq. applies to every transfer of New Jersey real property by deed, statewide, residential and commercial alike. It is seller-paid. The fee schedule is tier-based: the consideration determines a single per-$500 rate, and that rate is applied to the entire consideration — not marginally.

The statutory schedule:

| Consideration range | Rate per $500 | Effective % | |------------------------------|---------------|-------------| | $0 - $150,000 | $2.00 | 0.40% | | $150,001 - $200,000 | $3.35 | 0.67% | | $200,001 - $250,000 | $3.90 | 0.78% | | $250,001 - $350,000 | $4.80 | 0.96% | | $350,001 - $550,000 | $5.30 | 1.06% | | $550,001 - $850,000 | $5.80 | 1.16% | | $850,001 - $1,000,000 | $6.05 | 1.21% | | $1,000,001+ | $6.05 | 1.21% |

The non-marginal mechanic is the critical mental model. A $300,000 sale falls in the $250,001 - $350,000 tier and pays $4.80 per $500 on the full $300,000 = $2,880 — not $4.80 per $500 only on the $50,000 above $250K. A $1,000,001 sale hits the top tier at $6.05 per $500 and pays $12,100 on the full $1,000,001. Crossing a tier boundary materially changes the seller-side bill.

Layer 2 — Mansion Tax (N.J.S.A. 46:15-7.2)

The Mansion Tax under N.J.S.A. 46:15-7.2 is buyer-paid. It is a flat 1% of the full consideration, triggered the moment two conditions are both met: (1) the property is residential (Class 2 single-family / 2-4 family, Class 4A residential 4+ unit, or the residential portion of Class 3B farm-with-house), AND (2) consideration is $1,000,000 or more.

When triggered, the levy applies to the whole sale price — not just the dollars above $1M. A $999,999 residential sale pays $0 in Mansion Tax. A $1,000,001 residential sale pays $10,000.01. This cliff effect at exactly $1M is real and is one of the most common negotiation flashpoints in New Jersey residential closings: buyers and sellers regularly negotiate purchase prices to land at $999,999, or to allocate the $1,001-plus of consideration to personal-property items conveyed separately.

Commercial and mixed-use sales do not pay the Mansion Tax, regardless of price. A $5M Newark office building has zero Mansion-Tax exposure.

Layer 3 — Supplemental Fee (N.J.S.A. 46:15-7.4)

The Supplemental Fee under N.J.S.A. 46:15-7.4 is the only layer that is genuinely marginal. It is seller-paid, $1.00 per $500 of consideration above $350,000 (= 0.20% of the marginal amount), residential only.

On a $400,000 residential sale, the Supplemental Fee runs on the $50,000 above $350K = $100. On a $1,500,000 residential sale, it runs on the $1,150,000 above $350K = $2,300. On a $5,000,000 residential sale, it runs on the $4,650,000 above $350K = $9,300. Layered on the seller's side on top of the RTF, the Supplemental Fee adds approximately 20 basis points of effective rate at the margin.

Worked example — $400,000 residential standard sale

A $400,000 single-family home, North Jersey middle-market. Standard sale, no exemption.

RTF tier: $5.30 per $500 (tier covering $350,001 - $550,000) → 1.06% × $400,000 = $4,240 (seller).
Supplemental Fee: $1.00 per $500 × ($400,000 - $350,000) = $1 × 100 = $100 (seller).
Mansion Tax: $0 (under the $1M residential threshold).
TOTAL: $4,340 (~1.09% effective).
Seller customary share: $4,340. Buyer customary share: $0.

At the middle-market price band the buyer side is clean — the seller absorbs the full transfer-tax burden. This is the typical New Jersey starter-home closing.

Worked example — $1,200,000 residential standard sale

A $1,200,000 single-family home, suburban Bergen County. The Mansion Tax has just engaged.

RTF tier: $6.05 per $500 (top tier, > $1M) → 1.21% × $1,200,000 = $14,520 (seller).
Supplemental Fee: $1.00 per $500 × ($1,200,000 - $350,000) = $1 × 1,700 = $1,700 (seller).
Mansion Tax: 1.00% × $1,200,000 = $12,000 (buyer).
TOTAL: $28,220 (~2.35% effective).
Seller customary share: $16,220 (RTF $14,520 + Supplemental $1,700).
Buyer customary share: $12,000 (Mansion Tax).

Just above the $1M Mansion-Tax threshold the buyer-side bill is meaningful — $12,000 on its own, larger than the seller's Supplemental Fee. Negotiations over who absorbs the Mansion Tax are routine in this price band.

Worked example — $1,500,000 residential luxury sale

The canonical NJ luxury closing. A $1,500,000 single-family home.

RTF: 1.21% × $1,500,000 = $18,150 (seller).
Supplemental Fee: $1 per $500 × ($1.5M - $350K) = $2,300 (seller).
Mansion Tax: 1.00% × $1,500,000 = $15,000 (buyer).
TOTAL: $35,450 (~2.36% effective).
Seller customary share: $20,450. Buyer customary share: $15,000.

The combined three-layer burden tops $35K on a $1.5M sale. Compare to a Manhattan residential sale at the same price — the NYC stack (NY State 0.4% + NY mansion 1% + NYC RPTT 1.425% + NYC Additional 0% under $2M = roughly $43K) sits modestly above; outside NYC, New Jersey is the heavier transfer-tax jurisdiction in the metro area.

Worked example — senior seller, $500,000 residential sale

A $500,000 sale, seller is 70 years old. The N.J.S.A. § 46:15-10.1 partial exemption applies.

RTF base: $5.30 per $500 × $500,000 = $5,300 (pre-exemption).
RTF actual (after 50% partial exemption): $2,650 (seller).
Supplemental Fee: $1 per $500 × ($500K - $350K) = $300 (seller, not reduced by exemption).
Mansion Tax: $0 (under $1M).
TOTAL: $2,950 (~0.59% effective).

The partial exemption cuts the seller's RTF roughly in half but does not touch the Supplemental Fee. The exemption is claimed at recording on Form RTF-1EE with documentation of age, blindness, disability, or low-income housing status.

Worked example — $2,000,000 commercial / mixed-use sale

A $2,000,000 Class 4B office condominium in Newark. Commercial, not residential.

RTF: 1.21% × $2,000,000 = $24,200 (seller).
Supplemental Fee: $0 (residential only).
Mansion Tax: $0 (residential only).
TOTAL: $24,200 (~1.21% effective).

Commercial / mixed-use sales escape both the Mansion Tax and the Supplemental Fee — only the RTF applies. A $5M residential single-family pays nearly double the transfer-tax burden of an otherwise-identical $5M commercial sale.

Customary allocation between seller and buyer

The customary split in New Jersey residential closings tracks the statutory structure:

Seller pays the Realty Transfer Fee (§ 46:15-5 et seq.) and the Supplemental Fee (§ 46:15-7.4).
Buyer pays the Mansion Tax (§ 46:15-7.2), where applicable.

The split is custom and structural — § 46:15-7.2 names the grantee (buyer) as the responsible taxpayer for the Mansion Tax, and the RTF / Supplemental Fee statutes name the grantor (seller) — but the purchase contract can reallocate. In soft markets sellers occasionally absorb the buyer-side Mansion Tax to close the deal. In bidding-war scenarios on trophy properties the reverse shows up. The convention is sticky in New Jersey practice but not statutorily compelled.

The § 46:15-10.1 partial exemption

N.J.S.A. § 46:15-10.1 grants a partial RTF exemption — not a full waiver — when the seller is (a) age 62 or older, (b) legally blind, (c) totally and permanently disabled, or (d) selling property that qualifies as low- and moderate-income housing. The statutory formula on Form RTF-1EE reduces the RTF rate to approximately $0.50 per $500 (= 0.10%) on the first $350,000 plus a moderately-reduced rate above $350,000 — collectively approximating a 50% reduction of the RTF base over the typical residential range. This calculator models the exemption as a flat 50% reduction to keep the math transparent; the precise statutory formula is more granular at the tier boundaries.

The Mansion Tax (§ 46:15-7.2) and the Supplemental Fee (§ 46:15-7.4) are not reduced by this exemption. The exemption is claimed at recording on Form RTF-1EE with supporting documentation. Only one seller need qualify for a joint-tenancy or tenancy-by-the-entirety sale.

Comparison with New York

| Sale type | NJ (this calc) | NY State (non-NYC) | NYC residential | |----------------------------|--------------------|---------------------------|------------------------------| | $500K residential | $4,940 (~0.99%) | $2,000 (0.40%) | ~$9,125 (NYC ~1.825%) | | $1.5M residential | $35,450 (~2.36%) | $21,000 (~1.40%) | ~$50K (~3.34%) | | $5M residential | $119,800 (~2.40%) | $132,500 (~2.65%) | ~$253K (~5.06%) |

Outside the five boroughs, New Jersey is meaningfully heavier than New York State on residential transfers — driven by the RTF tier and the Supplemental Fee, neither of which has a clean NY analog. Inside NYC, the borough RPTT + Additional Tax stack pulls ahead. Cross-river buyers in the NYC metro regularly factor the spread into closing-cost allocation.

Common errors

Three mistakes turn up repeatedly in New Jersey transfer-tax math:

Treating the RTF tier as marginal. The selected per-$500 rate applies to the whole consideration, not just the dollars in the bracket. A $300K sale pays $4.80 per $500 × $300K = $2,880 — not $4.80 per $500 only on the $50K above the prior tier ($120).
Omitting the Supplemental Fee on $350K+ residential sales. The Supplemental Fee (§ 46:15-7.4) is the layer most commonly missed by out-of-state attorneys and the "online closing-cost calculators" that model only the headline RTF. On a $1.5M residential sale the omission understates the seller's burden by $2,300.
Applying the Mansion Tax to commercial / mixed-use property over $1M. The Mansion Tax (§ 46:15-7.2) is residential only — a $5M Class 4B office building pays zero Mansion Tax. A surprisingly common error in mixed-portfolio commercial closings.

What this calculator does not do

This is a planning and screening tool. It does not:

Substitute for the county clerk's filing. Realty transfer fees are paid at the county recording office at the time the deed records. The county clerk computes and collects on the basis of Form RTF-1 (and RTF-1EE where applicable). Use this calculator to model the closing; the actual filing is a closing-agent function.
Model § 46:15-10 full exemptions for intra-family gifts, mere-change-in-form transfers, governmental conveyances, or charitable transfers. Those are fact-specific and require attorney review.
Address refinances — no deed transfer means none of the three layers apply, and New Jersey does not impose a separate mortgage-recording analog.
Apply to transfers outside New Jersey. The New York, Pennsylvania, Delaware, and federal regimes bear no resemblance to the New Jersey three-layer stack.

How this page is maintained

The New Jersey transfer-fee regime has been structurally stable since the Supplemental Fee was added in 2004 and the Mansion Tax was enacted in 2004 — three layers, same boundaries. Periodic legislative proposals to lift the Mansion Tax threshold or shift it onto sellers have surfaced but none have passed as of this review. We monitor New Jersey Division of Taxation bulletins, NJ Legislature transfer-fee bills, and Form RTF-1 / RTF-1EE revisions each session and refresh the calculator within 30 days of any enacted change.

These are planning tools, not tax or legal advice. Consult a New Jersey-licensed attorney or tax advisor before acting on a result — particularly on non-arm's-length transfers, the § 46:15-10.1 partial exemption, or any transaction landing near the $1M Mansion Tax cliff.

Last reviewed: 2026-05-16 against N.J.S.A. 46:15-5 et seq., § 46:15-7.2, § 46:15-7.4, § 46:15-10.1, N.J.A.C. 18:16.

FAQ

Common questions

Edge cases and clarifications around new jersey realty transfer fee + mansion tax calculator.

New Jersey stacks three distinct taxes on a single real-estate transfer. Layer 1 — the Realty Transfer Fee (RTF) under N.J.S.A. 46:15-5 et seq., a seller-paid tier-based fee that ranges from $2.00 per $500 (= 0.40%) on consideration up to $150,000 through $6.05 per $500 (= 1.21%) on consideration above $1,000,000. The selected per-$500 rate applies to the ENTIRE consideration, not marginally. Layer 2 — the Mansion Tax under N.J.S.A. 46:15-7.2, a buyer-paid 1% of the full consideration triggered only on residential transfers of $1,000,000 or more. Layer 3 — the Supplemental Fee under N.J.S.A. 46:15-7.4, a seller-paid $1.00 per $500 (= 0.20%) of consideration ABOVE $350,000 on residential transfers; this is the only layer that is genuinely marginal.

Resources

Links marked sponsoredmay earn The Fennec Lab a commission. They do not affect the calculator's output. See disclosures.

N.J.S.A. 46:15-5 — Realty Transfer Fee schedule — tier-based seller-paid Realty Transfer Fee from 0.40% to 1.21%
N.J.S.A. 46:15-7.2 — Mansion Tax — 1% buyer-paid Mansion Tax on residential transfers of $1M or more
N.J.S.A. 46:15-7.4 — Supplemental Fee — $1 per $500 marginal seller-paid Supplemental Fee on residential consideration over $350K
N.J.S.A. 46:15-10.1 — Senior / blind / disabled / low-income partial exemption — partial RTF reduction for qualifying sellers; Form RTF-1EE
NJ Division of Taxation — Realty Transfer Fee — Division of Taxation administrative guidance and rate schedules
Form RTF-1 — Affidavit of Consideration for Use by Seller — standard recording-side affidavit accompanying every deed
Form RTF-1EE — Partial Exemption Affidavit (senior / blind / disabled / low-income) — affidavit claiming the § 46:15-10.1 partial exemption
N.J.A.C. 18:16 — Realty Transfer Fee regulations — administrative regulations interpreting the Realty Transfer Fee statute