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NJ A916

Bill

Status

Introduced

1/13/2026

Primary Sponsor

John Azzariti

Click for details

Origin

General Assembly

2026-2027 Regular Session

AI Summary

  • Raises the threshold for New Jersey's 1% "Mansion Tax" on real property transfers from $1 million to $1.5 million for residential, commercial, farm properties with residential structures, and cooperative units.

  • Increases the threshold for the 1% tax on transfers of controlling interests in entities owning commercial property from $1 million to $1.5 million.

  • Requires annual inflation adjustments to the threshold beginning July 1 following enactment, based on the Consumer Price Index for the New York City and Philadelphia metropolitan areas.

  • Mandates the Director of the Division of Taxation to calculate and publish the adjusted threshold amount on the division's website by May 1 each year.

  • Takes effect 30 days after enactment.

Legislative Description

Increases threshold for imposition of certain fees and taxes on certain real property transfers from $1 million to $1.5 million, subject to annual adjustment based on Consumer Price Index.

Housing

Last Action

Introduced, Referred to Assembly Housing Committee

1/13/2026

Committee Referrals

Housing1/13/2026

Full Bill Text

No bill text available