Finance

NJ's mortgage recording tax applies to mortgages recorded on NJ real property. This tax is:

ABased on the property's assessed value
BPaid to the county at the time of mortgage recording, calculated as a per-dollar fee on the mortgage amount✓ Correct
CA state income tax on mortgage interest
DA fee paid only at refinancing

Explanation

NJ counties charge a recording fee/tax when a mortgage is recorded. While technically a recording fee rather than a separate mortgage recording tax (as in NY), the amount is calculated based on the mortgage amount.

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