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NJ A2852

Bill

Status

Introduced

1/13/2026

Primary Sponsor

Brian Rumpf

Click for details

Origin

General Assembly

2026-2027 Regular Session

AI Summary

  • Eliminates the tiered fee structure for property transfer fees and taxes on transactions exceeding $1 million, replacing rates that ranged from 1% to 3.5% with a uniform 1% rate
  • Applies to residential property, commercial property, certain farm property with residential buildings, and cooperative units transferred for consideration over $1 million
  • Reduces the controlling interest transfer tax on sales of controlling interests in entities owning commercial property from the tiered structure back to a flat 1% rate
  • Allows refunds for fees paid above 1% on transfers where the deed was recorded on or before July 1, 2026, if the contract was fully executed before January 1, 2026
  • Takes effect immediately upon enactment and applies to property transfers or controlling interest sales occurring on or after that date

Legislative Description

Eliminates tiered fee structure for fees and taxes imposed on property transfers valued over $1 million.

Housing

Last Action

Introduced, Referred to Assembly Housing Committee

1/13/2026

Committee Referrals

Housing1/13/2026

Full Bill Text

No bill text available