Governor Phil Murphy • Lt. Governor Tahesha Way |
|
 |
|
 |
|
|
| News for Local Government Officials |
|
|
Tax Collector
New LFN - Property Tax Bill Language Update - 03/21/2025 New Local Finance Notice 2025-06 (https://www.nj.gov/dca/dlgs/lfns/2025/2025-06.pdf) updates the standard tax bill language regarding State Aid offset of property taxes and the Division of Taxation webpage for property tax relief programs. The Division has simplified and economized the standard language for both topics and updated the website address for the State Aid offset calculator. Local Finance Notice 2025-06 also reminds municipalities of their discretion to display on the tax bill realized savings related to shared services agreements. Please review the Notice in full for additional details. Municipal Clerks, please forward this notice to newly hired Tax Collectors who have not registered for GovConnect. Tax Collectors, please forward this notice to Tax Collection Software Vendors. 2024 Delinquent Tax Letter - 04/03/2025Dear Tax Collector:
Attached is a memo regarding the Senior Freeze (Property Tax Reimbursement) Act that requires you to provide the Division of Taxation with a list of property taxpayers in your district who are delinquent in the payment of their property taxes for the preceding year. (N.J.S.A. 54:4-8.64) THIS LIST MUST BE SUBMITTED NO LATER THAN June 1, 2025.
If you have any questions regarding the submission of your delinquency list, or have a change of contact information, please contact the Division's Property Tax Reimbursement Program Analyst, Joe Lin, at joe.lin@treas.nj.gov. As in the past, your cooperation and assistance in the administration of the Senior Freeze program is appreciated.
Municipal Clerks, please forward this notice to newly hired Tax Collectors who have not registered for GovConnect. February Judgment Report - 2025 - 03/13/2025Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases.
Attached is the New Jersey Tax Court Judgment List for February 2025. Corrected judgments are listed after page 593. Please reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. January Judgment Report - 2025 - 02/11/2025Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for January 2025. Corrected judgments are listed after page 890. Please reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. Update - Tax Year 2024 Property Tax Relief Information - 01/30/2025 Dear Tax Collector: Attached to this email is a message from the Division of Taxation about the 2024 property tax relief programs as well as a document containing Frequently Asked Questions. Please call the Division of Taxation at (609) 633-8433 or email nj.propertytaxrelief@treas.nj.gov if you have questions. This phone number and email address are for YOUR EXCLUSIVE USE. Please do not give them to members of the public. Please do not provide the telephone number or email address above to the public. Refer members of the public to the following: - To ask questions or to order an application: Filers of the combined property tax relief application (Form PAS-1) who are 65 or older or who are Social Security Disability recipients can call the Division of Taxation at 1-888-238-1233 for assistance. (8:30 a.m. to 4:30 p.m., Monday through Friday, except State holidays). - To check the status of a filed application: 1-888-238-1233. - To listen to information: 1-800-323-4400. - In-person assistance at Taxation Regional Information Centers (8:30 a.m. to 4:30 p.m., Monday through Friday, except State holidays): https://nj.gov/treasury/taxation/contact-office.shtml - Online information: propertytaxrelief.nj.gov - Taxation email address for property tax relief and general tax questions: nj.taxation@treas.nj.gov For information about specific eligibility requirements, benefit amounts, and payment schedules for each property tax relief program, refer members of the public to the following webpage: propertytaxrelief.nj.gov. December Judgment Report - 2024 - 01/16/2025Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for December 2024. Corrected judgments are listed after page 641. Please reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. November Judgment Report - 2024 - 12/09/2024Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for November 2024. Corrected judgments are listed after page 410. Please reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. ADC-01 Application and Approval of Assessment Debit & Credit - 11/18/2024The most common debit or credit adjustments result from tax appeal judgments. However, there are other local adjustments of which the municipality must affirmatively notify the county tax board, such as a disabled veteran exemption. The Division of Taxation has provided Form ADC-01, Application and Approval of Assessment Debit and Credit, as a standardized means for municipalities to submit these locally-initiated adjustments to county tax boards. When submitting Form ADC-01, the tax collector and assessor must sign off with any accompanying governing body resolution attached. Upon receipt, the county tax board will finalize the calculation and add the amount to any tax appeal debits or credits. Please review the November 12, 2024 Division of Taxation memo, which includes a pdf version of Form ADC-1 and is available on our Tax Collection Resources webpage, for further details. An Excel version of Form ADC-01 is also available. https://www.nj.gov/dca/dlgs/programs/tax_collector_docs/ADC%20memo%202024.pdf https://www.nj.gov/dca/dlgs/programs/tax_collector_docs/ADMIN%20DEBIT-AND-CREDIT-FORM.xls LFN 2024-17 Winter Termination Program - 11/08/2024Section 4 of P.L. 2021, c. 317 establishes a Winter Termination Program in the Department of Community Affairs (DCA) allowing eligible residential customers to avoid service shutoff from November 15 through March 15 for non-payment of water, sewer, or electric service provided by a local unit. Local Finance Notice 2024-17, available at https://www.nj.gov/dca/dlgs/lfns/2024/2024-17.pdf is a stand-alone update of the Winter Termination Program section in Local Finance Notice 2023-09. Links to updated versions of ratepayer notices regarding the program, along with the Self-Certification Form, are provided in the Notice. Please review the entire Notice along with the October 10, 2024 DCA letter concerning the Program. The DCA webpage for the Winter Termination Program is https://nj.gov/dca/dhcr/offices/wintertermination.shtml October Judgment Report - 2024 - 11/06/2024Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for October 2024. Corrected judgments are listed after page 598. Please reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. For Municipal Clerks, if any Tax Collectors are new and have not registered for GovConnect, please forward this notice to them. September Judgment Report - 2024 - 10/10/2024Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for September 2024. Corrected judgments are listed after page 565. Please reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. For Municipal Clerks, if any Tax Collectors are new and have not registered for GovConnect, please forward this notice to them. Notice sent to: Tax Collectors; Municipal Clerks. August Judgment Report - 2024 - 09/12/2024This Notice is being sent on behalf of NJ State Tax Court Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for August 2024. Corrected judgments are listed after page 899. Please reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. For Municipal Clerks, if any Tax Collectors are new and have not registered for GovConnect, please forward this notice to them. Notice sent to: Tax Collectors; Municipal Clerks. StayNJ Survey Deadline Extended to September 6th - 08/19/2024The deadline for municipalities to complete the Stay NJ Survey has been extended to COB Friday, September 6th. Stay NJ is a new property tax credit program that will go into effect for State Fiscal Year 2026. It was created through P.L. 2023, c. 75, which is known as the Stay NJ Act. For purposes of program implementation, the Division of Local Government Services is distributing a survey to all municipalities to gather details about what municipalities will require to implement Stay NJ. The survey will help the Stay NJ Task Force identify potential challenges to implementing the Stay NJ program. Municipalities will use the existing Best Practices Inventory platform to complete and submit the Stay NJ survey. Municipal Chief Financial Officers (CMFOs), Chief Administrative Officers (CAOs), and Municipal Clerks listed on the Roster of Officials within the Best Practices Inventory platform will already have access to the Stay NJ survey. If the CAO or Clerk has changed, the new officials will need to first register for an account. Once registered, the CMFO provides access via the Roster of Officials. CMFO access is provided by the Division. As there is not a level of system access specific to Tax Collectors, a printable questions sheet is available within the online platform to be provided to the Tax Collector. Responses provided by the Tax Collector can be entered into the system by any of the three officials that have access. Once all responses have been recorded, any of the three officials with access to the survey will be able to click the "Sign and Submit" tab to submit the survey to the Division of Local Government Services. The submission is not considered successful until this process is complete. Again, only one of the three assigned roles is required to certify and submit the completed survey. Please note that the CAO is an individual who, regardless of title, is responsible for the municipality's day-to-day operations. If a municipality does not have a Business Administrator or Municipal Manager, this person would be whichever individual (e.g., Municipal Clerk, CMFO) is responsible for running day to- day operations. Every municipality has a CAO. Review the user guide and FAQ for further information: User Guide: https://www.nj.gov/dca/dlgs/programs/tax_collector_docs/Stay%20NJ%20Survey%20User%20Guide.pdf. FAQ Guide: https://www.nj.gov/dca/dlgs/programs/tax_collector_docs/Stay%20NJ%20Survey%20FAQ.pdf. For questions related to the Stay NJ survey, please contact Matt Gallello at Matthew.Gallello@dca.nj.gov. July Judgement List - 2024 - 08/12/2024Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for July 2024. Corrected judgments are listed after page 614. Please reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. Stay NJ Online Survey - 08/02/2024Stay NJ is a new property tax credit program that will go into effect for State Fiscal Year 2026. It was created through P.L. 2023, c. 75, which is known as the Stay NJ Act. For purposes of program implementation, the Division of Local Government Services is distributing a survey to all municipalities to gather details about what municipalities will require to implement StayNJ. Survey responses are due by COB Friday August 16, 2024. Municipalities will use the existing Best Practices Inventory platform to complete and submit the Stay NJ survey. Municipal Chief Financial Officers (CMFO), Chief Administrative Officers (CAO), and Municipal Clerks listed on the Roster of Officials within the Best Practices Inventory platform will already have access to the Stay NJ survey. If the CAO or Clerk has changed, the new officials will need to first register for an account. Once registered, the CMFO provides access via the Roster of Officials. CMFO access is provided by the Division. As there is not a level of system access specific to Tax Collectors, a printable questions sheet is available within the online platform to be provided to the Tax Collector. Responses provided by the Tax Collector can be entered into the system by any of the three officials that have access. Once all responses have been recorded, any of the three officials with access to the survey will be able to click the "Sign and Submit" tab to submit the survey to the Division of Local Government Services. The submission is not considered successful until this process is complete. Again, only one of the three assigned roles is required to certify and submit the completed survey. Please note that the CAO is an individual who, regardless of title, is responsible for the municipality's day-to-day operations. If a municipality does not have a Business Administrator or Municipal Manager, this person would be whichever individual (e.g., Municipal Clerk, CMFO) is responsible for running day to-day operations. Every municipality has a CAO. Review the user guide and FAQ for further information: User Guide: https://www.nj.gov/dca/dlgs/programs/tax_collector_docs/Stay%20NJ%20Survey%20User%20Guide.pdf. FAQ Guide: https://www.nj.gov/dca/dlgs/programs/tax_collector_docs/Stay%20NJ%20Survey%20FAQ.pdf.
For questions related to the Stay NJ survey, please contact Matt Gallello at Matthew.Gallello@dca.nj.gov. June Judgement List - 2024 - 07/11/2024Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for June 2024. Corrected judgments are listed after page 1059. Please reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. For Municipal Clerks, if any Tax Collectors are new and have not registered for GovConnect, please forward this notice to them. May Judgement List - 2024 - 06/12/2024Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for May 2024. Corrected judgments are listed after page 596. It should be noted that you will need to reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. Notice sent to: Tax Collectors; Municipal Clerks. If any Tax Collectors are new and have not registered for GovConnect, please forward this notice to them. Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for May 2024. Corrected judgments are listed after page 596. It should be noted that you will need to reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. Alternate Calendar Line 1s - 06/05/2024Notice Issued on behalf of the Division of Taxation The Division of Taxation has released the certification of property tax deductions and veteran deductions forms for submission to the County Boards of Taxation. Excel versions have been made available this year for your convenience. Tax Collectors are to open the attachments, complete the forms, and mail the completed paper forms with original signatures to their respective County Board of Taxation. The County Boards of Taxation will mail hard copies to the Division of Taxation. These reports are due to the County Boards of Taxation by June 5, 2024. The forms can be accessed through your MyNewJersey account at https://my.nj.gov/, Tax Collector Document Library folder 2024 Property Tax & Veteran Deduction Certification Forms or on the Division of Local Government Services webpage https://www.nj.gov/dca/dlgs/programs/tax_collector.shtml. Please note: This year, see the attachment 2024 Senior/ Veteran Line 1 counts from our MOD IV file. Verify the counts with your 2024 Tax Duplicate before entering your line 1s on the corresponding reports. The following counties are now ready and attached (Gloucester, Burlington, and Monmouth). If you have any Line 1 issues, contact Suzanne Farrell at Suzanne.Farrell@treas.nj.gov or (609) 322-6720. April Judgement List - 2024 - 05/28/2024Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/tax/docketed-cases. Attached is the New Jersey Tax Court Judgment List for April 2024. Corrected judgments are listed after page 741. It should be noted that you will need to reach out to your municipal attorney and/or tax assessor for copies of any stipulations that may have been taken into consideration for these judgments, as they will not be listed on the report itself. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and choose from pick - list "Archived Local Property Tax Judgment List" at https://www.njcourts.gov/courts/tax/docketed-cases. If you have any questions on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648. |
|
|
 |
|
| statewide: njhome | citizen | business | government | departments | search |
Updated: 04/03/2025