New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 8 - ASSESSMENT AND VALUATION
Section 18:26-8.9 - Fractional interest in real property
Universal Citation: NJ Admin Code 18:26-8.9
Current through Register Vol. 56, No. 6, March 18, 2024
In cases where a discounted fractional interest in real property is claimed by an estate, the Division will make a determination as to whether a discount in value is warranted, and, if so, the amount of the discount to be allowed.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
