Quick answer: yes, potentially — where you live is irrelevant. What matters is where the decedent lived (or owned property) and how you're related to them. Check your own numbers with the New Jersey inheritance tax calculator.
It follows the decedent, never the heir
New Jersey inheritance tax is triggered by the decedent's residency and property, not the beneficiary's. A sibling living in Arizona inheriting from a New Jersey resident is still Class C and owes the same 11%-16% as if that sibling lived in New Jersey — there's no exemption or discount for being an out-of-state recipient.
The 2018 repeal doesn't reach this tax at all
Your class doesn't change with your zip code
Class A, C, D, and E depend entirely on the beneficiary's relationship to the decedent, never on residency. An out-of-state sibling is still Class C; an out-of-state friend is still Class D — the classification, and the rate that comes with it, travels with the relationship, not the address.
Nonresident decedents can still trigger this tax
A transfer inheritance tax return must be filed, and the tax paid, on real and personal property located in New Jersey even when the decedent lived in another state at death — within the same 8-month deadline that applies to resident decedents.
A local probate attorney can review your estate — many offer a free consultation.
See Rates & Who Pays for the full class-based breakdown that applies regardless of where any beneficiary lives.