Short answer
Form 0-1 is the waiver itself. Only the Division of Taxation issues it, and real estate transfers always need one. Form L-9 is the affidavit an executor files when the estate and all beneficiaries are exempt, to ask for that real estate waiver. Form L-8 is for financial accounts, not houses.
Form 0-1: the waiver
The Division of Taxation describes Form 0-1 as a waiver that represents the written consent of the Director of the Division to transfer or release certain property in the name of a decedent. Its executor guide says the form can only be issued by the Division, that you do not fill it out, and that you will not find it on the website. A separate waiver is issued for each asset. For a house, the waiver will carry property details, which the title company will check against the deed.
Form L-9: the request for estates with no tax
The executor guide says that if you determine all of the beneficiaries and the estate are exempt from tax, you may use Form L-9, the Resident Decedent Affidavit Requesting Real Property Tax Waiver. It needs to be filed with the Inheritance and Estate Tax Branch to receive a Form 0-1 for the real estate. If any heir is Class C, D or E, the guide says a full return is needed instead. For non-resident decedents there is a companion form, listed by the Division as IT-L-9 NR.
Form L-8: not for houses
Form L-8 is the self-executing waiver affidavit. The executor guide says it can only be used when no inheritance or estate tax is due, and that the estate representative fills it out and hands it to the bank, transfer agent or other financial institution. The Division's waiver page lists it as a substitute for Form 0-1 on financial, non-real-estate assets. It does not replace the 0-1 for a house, which the guide says always needs a Form 0-1.
When no waiver is needed
The Division's waiver page says no waiver is required for real property held as tenants by the entirety between spouses or civil union partners. That is a narrow exception. A house titled only in the decedent's name goes through the 0-1 process. A house held as joint tenants with someone other than a spouse is different again, so give the attorney a copy of the deed before you assume.
Getting the house sold on time
Because the waiver can take months, some families look for a buyer who can close once the paperwork is ready, on a date set by the estate. Kaizen Home Buyers makes cash offers on New Jersey houses as-is, with no repairs and no agent commission. We can make an offer within 24 hours and close in 14 to 30 days or on the date you pick. Call 267-329-0084. Listing with an agent remains an option. Ask your attorney which Division form applies first.