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Tax Collector

09/15/2020   August Judgement Report
08/15/2020   July Judgement Report
07/15/2020   June Judgement Report
06/12/2020   May 2020 Judgement List
05/11/2020   April 2020 Judgement List
06/23/2020   Levy Certification Update
05/01/2020   Executive Order 130 - Property Taxes Grace Period Extension - June 1,
04/24/2020   Property Tax Interest Rate Reduction Guidance
04/30/2020   Revenue Sharing Files/Memos
04/16/2020   March Judgement List
03/31/2020   Division of Local Government Services-Frequently Asked Questions
03/18/2020   February Judgement List
02/12/2020   2019 Senior Freeze (PTR) Application Mailing
02/10/2020   January Judgment List- 2020
01/07/2020   December Judgment List
02/14/2019   2018 Senior Freeze (PTR) Application Mailing
07/31/2018   2018 Homestead Benefit Credits (Second Half)
03/26/2018   2018 Homestead Benefit Credits
01/22/2018   Refunding 2018 Property Tax Payments Made On or Before 12/31/17
09/28/2017   Update - Electronic Tax Sale Pilot Program Applications

August Judgement Report - 09/15/2020

Dear Tax Collector:
 
Please be advised the State Tax Court has updated its new website
http://www.njcourts.gov/courts/assets/tax/monthlyjdgmnts.pdf
with the new report for August 2020 (attached).  It should be noted that you will need to reach out to your town attorney and/or 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.
Please take note that the report is searchable by municipality.  The list of corrected judgments issued begins on page 608.
 
If you have any question on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648.

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July Judgement Report - 08/15/2020

Dear Tax Collector:

 

Please be advised the State Tax Court has updated its new website http://www.njcourts.gov/courts/assets/tax/monthlyjdgmnts.pdf

with the new report for June 2020 (attached).  It should be noted that you will need to reach out to your town attorney and/or 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. 

Please take note that the report is searchable by municipality.

 

If you need a copy of prior reports, you may access them via on the State Tax Court's new website:

http://www.njcourts.gov/courts/tax/docketed_lists.html.

 

If you have any question on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648.

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June Judgement Report - 07/15/2020

Dear Tax Collector:

 

Please be advised the State Tax Court has updated its new website http://www.njcourts.gov/courts/assets/tax/monthlyjdgmnts.pdf

with the new report for June 2020 (attached).  It should be noted that you will need to reach out to your town attorney and/or 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. 

Please take note that the report is searchable by municipality.

 

If you need a copy of prior reports, you may access them via on the State Tax Court's new website:

http://www.njcourts.gov/courts/tax/docketed_lists.html.

 

If you have any question on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-

815-2922 ext. 54648.

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May 2020 Judgement List - 06/12/2020

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website http://www.njcourts.gov/courts/assets/tax/monthlyjdgmnts.pdf with the new report for April 2020 (attached).  It should be noted that you will need to reach out to your town attorney and/or 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.  The list of corrected judgments starts at page 556 and add-on judgments on page 569.

Please take note that the report is searchable by municipality.

If you need a copy of prior reports, you may access them via on the State Tax Court's new website: http://www.njcourts.gov/courts/tax/docketed_lists.html.

If you have any question on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648.

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April 2020 Judgement List - 05/11/2020

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website http://www.njcourts.gov/courts/assets/tax/monthlyjdgmnts.pdf with the new report for April 2020 (attached).  It should be noted that you will need to reach out to your town attorney and/or 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.  The list of corrected judgments starts at page 556 and add-on judgments on page 569.

Please take note that the report is searchable by municipality.

If you need a copy of prior reports, you may access them via on the State Tax Court's new website: http://www.njcourts.gov/courts/tax/docketed_lists.html.

If you have any question on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648.

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Levy Certification Update - 06/23/2020

The Division of Local Government Services is preparing levy certifications for counties and municipalities that have adopted their budgets and made all required submissions to the Division.  The Director will be releasing certifications to County Boards of Taxation starting June 29, 2020.

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Executive Order 130 - Property Taxes Grace Period Extension - June 1, - 05/01/2020

On April 28, 2020, Governor Phil Murphy issued Executive Order 130 authorizing local units to extend the second property tax payment installment grace period through June 1, 2020. 

For some taxpayers, the ongoing COVID-19 related economic disruption is making it difficult to meet the May 1, 2020 due date for timely payment of real property taxes. Under N.J.S.A. 54:4-67(a), local governments may fix the rate of interest to be charged for the nonpayment of taxes, assessments, or other municipal liens or charges, on or before the date when they would become delinquent, and may provide that no interest shall be charged if payment of any installment is made within the tenth calendar day following the date upon which the same became delinquent, thereby establishing a grace period running through May 11, 2020 for second-quarter property taxes in the case of municipalities on a calendar year budget cycle, or, in the case of municipalities on a State Fiscal Year budget cycle, a grace period running through May 11, 2020 for fourth-quarter property taxes. 

Executive Order 130 grants municipalities the authority to extend the ten-day grace period for property tax payments due May 1st through June 1st. This will allow property owners in towns that opt to take advantage of the Order to pay their May 1st property tax installments by no later than June 1st without incurring penalty or interest. Extension of the grace period must be effectuated prior to the expiration of the existing grace period, meaning on or before May 11, 2020. Public notice must be provided, but individual taxpayer notice is not required. 

Please be aware that no extension of the deadline for levy payments to the county or school districts has been authorized, and any State Fiscal Year municipality would be unable to hold an accelerated tax sale for the fourth quarter due to the extended grace period expiring after the date upon which initial notice of the accelerated tax sale must be provided, so cash position should be a relevant factor in any local unit?s decision whether to authorize a grace period extension for this quarter.

Any municipality that ultimately determines to authorize a grace period extension under Executive Order 130 shall notify the Director of the Division of Local Government Services in the Department of Community Affairs by providing a copy of the establishing resolution not later than the third business day next following the municipal governing body's adoption of the resolution. 

Prior to the enactment of Executive Order 130, some municipalities have unilaterally undertaken a variety of actions absent statutory authorization to do so, including extending the statutory property tax payment installment date and grace period, as well as attempting to establish an effective grace period extension through temporary alteration of the interest rate. However well-intentioned, these extraordinary measures by municipalities create inconsistency throughout the State, which may generate individual confusion regarding property tax payment obligations and may also create or exacerbate local fiscal challenges, including but not limited to, threatening the ability to fulfill obligations. Therefore, in accordance with Executive Order 130, no municipality, county, or any agency or political subdivision of this State shall enact or enforce any order, rule, regulation, ordinance, or resolution which will or might in any way conflict with any of the provisions of Executive Order 130.

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Property Tax Interest Rate Reduction Guidance - 04/24/2020

                The Division has been actively engaged in reviewing a variety of proposals related to local unit property tax payment schedule and rate modification over the past weeks. Although this is not an area in which the Division exercises direct oversight, we remain cognizant of our obligation to support local units' efforts, including providing interpretation and guidance where possible, and remain committed to supporting the tax collectors whose licensure is maintained through the Division. In this vein, and acknowledging the interest in this issue taken in good faith by entities and officials around the state, we provide the following to inform your understanding and decision-making:

                First, as noted in our Frequently Asked Questions webpage, at this time there exists no statutory authority for a local unit to extend either the statutory property tax payment deadline, or the grace period for payment of taxes prior to the imposition of penalties and fees. Although efforts to achieve these ends have been undeniably motivated by altruistic intention, they are not permitted under current law. 

                Second, local units do possess the authority to reduce the rate of interest on delinquent property taxes, liens, and assessments, however, reduction or waiver of the interest on delinquent taxes is a blunt instrument that does not allow for the imposition of penalties should failure to pay persist. Electing to pursue this course of action can also significantly reduce the amount of revenue timely, or ultimately, collected by a municipality.

                N.J.S.A. 54:4-67 allows municipalities to set the rate of interest to be charged for the nonpayment of taxes, assessments, or other municipal liens or charges on or before the date of delinquency. The rates cannot exceed 8% per annum on the first $1,500.00 of the delinquency and 18% per annum on any amount in excess of $1,500.00. 

                The Division of Local Government Services has become aware of recent guidance issued by the New Jersey State League of Municipalities that some local units have interpreted as implying that a municipality may reduce its rate of interest on delinquent taxes to 0% before a tax bill is due, raise its rate back to the previous/higher rate of interest a few months later, and then charge the higher rate of interest on the bill that was past due, effectively creating an artificial grace period, with retroactive application of interest.

                 Various entities and officials have provided guidance related to this statute. However, the Division interprets the statute to mean that whatever the interest rate on delinquent taxes is set, up to 8% per annum on the first $1,500.00 of the delinquency and 18% per annum on any amount in excess of $1,500.00, it becomes the fixed rate of interest for tax bills that became delinquent while that rate was in place.

                 Accordingly, lowering the interest rate, especially to 0%, while allowed by statute, would cause future delinquencies to be calculated without interest. Redemptions occurring in accordance with N.J.S.A. 54:5-59 and N.J.S.A. 54:5-60 during the application of a lower rate may also be affected. Moreover, there may be negative implications for tax sales. Further, lowering the rate of interest does not defer the tax levy payments due to counties or schools.   It may therefore prove detrimental to the municipality's fiscal health. 

                Additionally, N.J.S.A. 54:4-67 states that "the governing body, after adoption of a resolution changing the rate of interest, shall provide a notice to all taxpayers, prior to the date taxes are next due or with the tax bill, stating the new rate or rates to be charged and the date that the new rate or rates take effect." The cost of sending notices may be prohibitive. In the event a municipality determines to alter its rate, the Division would recommend also posting the notice on the municipal website, in the town newsletter (if available), on municipality-held buildings, and in the local newspaper. 

                DLGS is aware that there are varying views on this subject and that municipalities have adopted resolutions contrary to the above guidance. Before considering altering your delinquent rate of interest, please consult with your municipal attorney, auditor, and other municipal officials including the Certified Municipal Finance Officer and Certified Tax Collector. Your tax collection software vendor should also be contacted to ensure that they are able to accommodate any proposed changes to how the delinquency rates are applied.

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Revenue Sharing Files/Memos - 04/30/2020

Dear Tax Collector:

The Division of Taxation has released the certification of property tax deductions and veteran deductions forms for submission to County Boards of Taxation.  New Excel versions have been made available this year for your convenience.  Collectors must mail the completed paper forms with original signatures to their respective county board of taxation.

Please Note:  These reports are due to the County Boards of Taxation by June 5, 2020.
 
The forms can be accessed through your MyNewJersey account at:
https://my.state.nj.us/openam/UI/Login, Tax Collector Document Library folder- 2020 Property Tax & Veteran Deduction Certification Forms or on the Division of Local Government Services webpage: https://www.nj.gov/dca/divisions/dlgs/programs/tax_collector.html

If you have questions or need assistance with the documents, please contact Dawn Serrano at (609) 341-2702 or Victor Miranda at (609) 292-3417.

We appreciate your cooperation.

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March Judgement List - 04/16/2020

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website http://www.njcourts.gov/courts/assets/tax/monthlyjdgmnts.pdf with the new report for March 2020 (attached).  It should be noted that you will need to reach out to your town attorney and/or 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.  The list of corrected judgments starts at page 773 and a list of add-on judgements begins on page 776.

Please take note that the report is searchable by municipality.

If you need a copy of prior reports, you may access them via on the State Tax Court's new website: http://www.njcourts.gov/courts/tax/docketed_lists.html.

If you have any question on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648.

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Division of Local Government Services-Frequently Asked Questions - 03/31/2020

LOCAL FINANCE BOARD

Will the Local Finance Board (Board) application due date be extended?

Applications for the April 8,2020 meeting were due March 18, 2020. However, you may email the application to Local Finance Board staff in lieu of submitting paper copies this month. The submission cut-off will be posted when a meeting date is determined.

Will the Local Finance Board meet on its scheduled date of Wednesday, April 8, 2020?

No, the Local Finance Board will not hold a meeting on April 8, 2020. Staff is analyzing the applications submitted and the Board will schedule a meeting later this month if necessary. Information about the meeting, including any applicable web or telephonic access information will be distributed when the meeting date is announced. You may check the Board website https://www.nj.gov/dca/divisions/dlgs/programs/lfb.html for additional alerts and developing information about the April and future meetings.

Should you have additional questions regarding the Local Finance Board, please send an email to Patricia.McNamara@dca.nj.gov.

Will the current March 27, 2020 deadline to update Financial Disclosure Statement (FDS) Rosters for the 2020 filing year be changed?

No, the due date for updating the 2020 Financial Disclosure Statement roster will remain March 27, 2020. However, please be reminded that the rosters are available for updates throughout the entire year and you may continue to make edits after the March 27, 2020 due date. The 2020 roster will not be locked until the new 2021 roster is opened during 2021.

Will the Financial Disclosure Statement deadline of April 30, 2020 be extended?

No, the deadline for filing is set by New Jersey Statute and the Local Finance Board does not have the power to change the filing deadline. However, the Board has been reasonable in its enforcement of the filing deadline in past years and anticipates extending the same courtesies borne of a reasonable understanding of individual circumstances during the current year.

What date will Local Government Officers be able to access the FDS system to file an individual Financial Disclosure Statement?

The filing system was opened on Monday, March 30, 2020. You may visit https://www.nj.gov/dca/divisions/dlgs/resources/fds.html for more information on the Financial Disclosure Statement filing process.

For additional questions regarding the FDS filing system, please send an email to LGS_FDS@dca.nj.gov.

TAX COLLECTION

Can a municipality extend the grace period for property taxes?

No, at this time no authority exists that would allow a municipality to extend the grace period more than 10 days. This is only authorized during natural disasters, under present law:

"in the case of a municipality that has experienced a flood, hurricane, superstorm, tornado, or other natural disaster, interest shall not be charged by the municipality to a delinquent taxpayer if: . . . a state of emergency has been declared as a result thereof by the Governor less than 30 days prior to the date upon which a property tax installment payment is payable"(N.J.S.A. 54:4-67).

Below is the link to for this Notice on the DLGS website:

https://www.nj.gov/dca/divisions/dlgs/pdf/DLGS_FAQs.docx

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February Judgement List - 03/18/2020

Please be advised the State Tax Court has updated its new website http://www.njcourts.gov/courts/assets/tax/monthlyjdgmnts.pdf with the new report for February 2020 (attached).  It should be noted that you will need to reach out to your town attorney and/or 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.  The list of corrected judgments starts at page 875 and a list of ADD-ON judgments begins on page 883.

 

Please take note that the report is searchable by municipality.

 

If you need a copy of prior reports, you may access them via on the State Tax Court’s new website: http://www.njcourts.gov/courts/tax/docketed_lists.html.

 

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.

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2019 Senior Freeze (PTR) Application Mailing - 02/12/2020

Dear Tax Collector:

In the Clerk's Document Library a message from the Division of Taxation about the mailing of the 2019 Senior Freeze property tax reimbursement applications that began this week. Also you will find copies of the following documents for your use:

--2019 Verification Forms (PTR-1A and PTR-2A) and instructions so that you can print supplies of these forms as needed;

--Instructions for completing the property taxes section of Forms PTR-1A and PTR-2A;

--Eligibility requirements for a 2019 Senior Freeze.

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.

Members of the public who need assistance should be referred to the Senior Freeze Hotline at 1 (800) 882-6597.

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January Judgment List- 2020 - 02/10/2020

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website http://www.njcourts.gov/courts/assets/tax/monthlyjdgmnts.pdf with the new report for January 2020 (attached).  It should be noted that you will need to reach out to your town attorney and/or 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.  Please note there is an add-on list starting at page 764 that includes six judgments, that were not included in the original list – Bergen, Essex, Monmouth, Morris and Passaic.  The list of corrected judgments for the month starts at page 768.

Please take note that the report is searchable by municipality.

If you need a copy of prior reports, you may access them via on the State Tax Court’s new website: http://www.njcourts.gov/courts/tax/docketed_lists.html.

If you have any question on this procedure, please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648.

THIS NOTICE HAS BEEN SENT TO THE FOLLOWING OFFICIALS: Tax Collectors

 

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December Judgment List - 01/07/2020

Please be advised the State Tax Court has updated their new website http://www.njcourts.gov/courts/assets/tax/monthlyjdgmnts.pdf with the new report for December 2019 (please see Document Library).  It should be noted that you will need to reach out to your town attorney and/or 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.  An Excel spreadsheet with additional judgments for December can also be found in the Library.

Please take note that the report is searchable by municipality.

If you need a copy of prior reports, you may go to the following link to retrieve them at the new website: http://www.njcourts.gov/courts/tax/docketed_lists.html.

If you have any question on this procedure please email Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648.

 

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2018 Senior Freeze (PTR) Application Mailing - 02/14/2019

The Division of Taxation has begun mailing applications for the 2018 Senior Freeze property tax reimbursement to senior citizens and disabled residents who may be eligible for the program. The deadline for filing the applications is October 31, 2019. The Senior Freeze program, now in its 21st year, reimburses qualified applicants for the property tax increases on their homes. Applicants must continue to meet all income eligibility and residency requirements and must file an application each year to receive the reimbursement. Copies of the 2018 Verification Forms (PTR-1A and PTR-2A) and instructions; Instructions for completing the property taxes section of Forms PTR-1A and PTR-2A; and Eligibility requirements for a 2018 Senior Freeze can be found in the Document Library under 2018 Senior Freeze.

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. Members of the public who need assistance should be referred to the Senior Freeze Hotline (1-800-882-6597).

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2018 Homestead Benefit Credits (Second Half) - 07/31/2018

Tax Collectors have been notified that 2015 Homestead Benefit Credit information (second half) has been sent to their Vendors for credit on the 4th quarter 2018 tax bills. If the municipality did not issue the 2018 final tax bill (sent estimated 3rd quarter tax bills or tax rate was only recently struck) then this credit is to be added before mailing. If the 2018 finals bills have been issued, you will need to send a revised 4th quarter 2018 tax bill. Tax Collectors can access a (PDF) verification form named "2018 Homestead Benefit Credits" that is posted in the Tax Collector Document Library. Your tax collection Vendor has received the files for their review and distribution. Please contact them to proceed with this process. Collectors are reminded that homestead credits that have been applied to properties for the fourth (November 2018) quarter are not to be transferred or otherwise altered due to change in homeownership. For questions, please contact Margaret Saharic at 609-984-4185 or margaret.saharic@dca.nj.gov 

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2018 Homestead Benefit Credits - 03/26/2018

Municipalities should start processing and mailing 2nd quarter 2018 adjusted tax bills for recipients of 2015 Homestead Benefit Credits. Tax Collection Vendor’s have received the files for their review and distribution. Please contact them to proceed with this process. Tax Collectors can access a (PDF) verification form named "2018 Homestead Benefit Credits" that is posted in the Tax Collector Document Library. THE INFORMATION ON THE PDF SHOULD BE RECONCILED TO THE INFORMATION RECEIVED FROM YOUR VENDOR TO ENSURE THAT ALL THE ELIGIBLE PROPERTIES ARE CORRECTLY CREDITED. With the release of the homestead benefit adjusted tax bills, collectors are reminded that homestead credits that have been applied to properties for the second (May 2018) quarter are not to be transferred or otherwise altered due to change in homeownership. It has been determined that the Homestead Benefit Credit information can be treated as public information, once adjusted tax bills are produced. This means that normal business rules and public records policies apply.

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Refunding 2018 Property Tax Payments Made On or Before 12/31/17 - 01/22/2018

Following recent IRS guidance on the deductibility of prepaid 2018 property taxes, there have been instances where taxpayers are seeking refunds of payments made toward third and fourth quarter 2018 property taxes.   The Division is issuing Local Finance Notice 2018-04 setting forth guidance on this matter.  The governing body of any municipality wishing to permit refunding payments toward unbilled third and fourth quarter 2018 property taxes should adopt a resolution specifically authorizing the refund of such payments as a matter of policy (on the basis that the payment is in excess of the tax or assessment levied, which is unknown at this stage).  No individual refund should be authorized by the governing body except upon written request by a taxpayer.  

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Update - Electronic Tax Sale Pilot Program Applications - 09/28/2017

In July the Director announced that, pending the outcome of proposed regulations for online tax sales, the Division of Local Government Services would not be approving applications to conduct online tax sales under the Electronic Tax Sale Pilot Program on dates beyond December 31, 2017. The Director has revised this policy as follows: Existing pilot program participants will be permitted to seek Division approval to conduct an electronic tax sale under the pilot program guidelines for a sale date no later than March 30, 2018, so long as the application was submitted and approved before the effective date of any adopted regulations.

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Updated: 09/16/2020