# N.J. Stat. § 46:15-7.4: Refunding of fee on certain property transfers

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-7.4

## Section

- **Citation:** N.J. Stat. § 46:15-7.4
- **Heading:** Refunding of fee on certain property transfers
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 46 / Chapter 15 / Section 15-7.4

## Text

2. Notwithstanding the provisions of section 8 of P.L.2004, c.66 (C.46:15-7.2), for the transfer of real property that was made for consideration in excess of $1,000,000, provided that the deed was recorded on or before November 15, 2025, and that was transferred pursuant to a contract that was fully executed before July 10, 2025, any fee in excess of one percent of consideration imposed pursuant to section 8 of P.L.2004, c.66 (C.46:15-7.2) shall have the difference between the amount in excess of one percent of consideration and one percent of consideration refunded to the grantor by the filing, within one year following the date of the recording of the deed, of a claim with the New Jersey Division of Taxation for a refund of the fee paid. Proof of claim for refund shall be made by the submission of such documentation as the Director of the Division of Taxation may require. L.2006,c.33,s.2; amended 2025, c.69, s.2.

## Nearby sections

- [N.J. Stat. § 46:15-5 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-5.md)
- [N.J. Stat. § 46:15-6 Requirements for recording of deed evidencing transfer of title.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-6.md)
- [N.J. Stat. § 46:15-6.1 Sale of real property by sheriff; procedure; rules and regulations.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-6.1.md)
- [N.J. Stat. § 46:15-6.2 Certification required for recording deed.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-6.2.md)
- [N.J. Stat. § 46:15-7 Realty transfer fees.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-7.md)
- [N.J. Stat. § 46:15-7.1 Supplemental fee for conveyance, transfer of property.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-7.1.md)
- [N.J. Stat. § 46:15-7.2 Additional fee on certain transfers of real property over $1,000,000.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-7.2.md)
- [N.J. Stat. § 46:15-7.4 Refunding of fee on certain property transfers.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-7.4.md)
- [N.J. Stat. § 46:15-8 County, State sharing of fee proceeds.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-8.md)
- [N.J. Stat. § 46:15-9 Falsifying consideration, failure to disclose new construction on deed and affidavits; penalty.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-9.md)
- [N.J. Stat. § 46:15-10 Exemptions from realty transfer fee.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-10.md)
- [N.J. Stat. § 46:15-10.1 Partial fee exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-10.1.md)
- [N.J. Stat. § 46:15-10.2 Required provisions of annual appropriations act.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-10.2.md)
- [N.J. Stat. § 46:15-11 Rules and regulations](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-11.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T46_C15_S15-7.4. Check the current official text before relying on it. Not legal advice.