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Tax Collector

04/13/2021   2020 Delinquent Tax Letter
03/22/2021   Homestead Benefit Credits-Tax Collectors
03/17/2021   2021-February Judgement List
03/12/2021   Executive Order 229
02/11/2021   2021- January Judgement List
01/15/2021   December 2020 Judgement List
12/31/2020   2019 Senior Freeze (Property Tax Reimbursement) UPDATE
11/23/2020   Update of January 2020 Memo for Constitutional Amendment
11/13/2020   October Judgements List
10/27/2020   Extension of Filing Deadline for 2019 Senior Freeze
10/19/2020   Local Finance Notice 2020-25
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

2020 Delinquent Tax Letter - 04/13/2021

Dear 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, 2021.

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.

 

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Homestead Benefit Credits-Tax Collectors - 03/22/2021

Dear Tax Collector:

Municipalities should start processing and mailing 2nd quarter 2021 adjusted tax bills for recipients of 2017 Homestead Benefit Credits. Your tax collection vendor has received the files for their review and distribution. Please contact them to proceed with this process.   

Tax Collectors can login to GovConnect (My New Jersey) at http://Portal.NJ.Gov and access a (PDF) verification form named "2021 Homestead Benefit Credits" that is posted in the Tax Collector Document Library.  You must use Edge or Chrome browsers in order to access the Document Library, Internet Explorer and FireFox may not allow access.  (Note: if you need assistance with your GovConnect access to the Document Library please email Tiziana Johnston at tiziana.johnston@dca.nj.gov ).

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 2021) 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.

If you have any questions, please contact Margaret Saharic at margaret.saharic@dca.nj.gov as soon as possible.

Thank you for your attention to this.

 

THIS E-MAIL HAS BEEN SENT TO THE FOLLOWING OFFICIALS: Tax Collectors (Copy: Tax Collection Software Vendors)

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2021-February Judgement List - 03/17/2021

Please be advised the State Tax Court has updated its new website https://www.njcourts.gov/courts/assets/tax/february_21judgments.pdf.

Attached is the New Jersey Tax Court Judgement List for February 2021. 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 658.

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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Executive Order 229 - 03/12/2021

Executive Order 229, signed by the Governor on March 3, 2021, continues until June 30, 2021 the prohibition on 1) shutting off water and electricity supply to residential accounts, or accounts primarily serving residential customers, due to nonpayment unless the shut off is necessary to prevent or reduce the risk to public health or safety; and 2) collecting fees and charges for late or otherwise untimely water and electricity payments, or water and electric service reconnections that have accrued, and will continue to accrue, during the Public Health

Emergency declared in response to COVID-19.     

During the public health emergency, penalties or interest cannot be collected on late or otherwise delinquent water or electric payments from residential accounts or accounts primarily serving residential customers (such as an apartment building where the landlord is billed). 

Neither can delinquent water or electric charges, which have accrued before or during the Public Health Emergency declared in response to COVID- 19, become part of the year-end penalty under N.J.S.A. 54:4-67.  It does not matter whether the delinquency occurred before the public health emergency declaration on March 9, 2020, or while the public health emergency is ongoing.  If any subsequent charges are accrued during the public health emergency, then a municipality or authority is prohibited from collection activities related to those charges.  As a result, municipalities cannot bring delinquent water or electric charges to tax sale for the remainder of the public health emergency. 

Although collection activities on delinquent sewer/wastewater charges are not subject to the requirements of the Executive Order, municipalities with sewer utilities and authorities with wastewater operations are encouraged to be flexible and work with their customers on various payment options before pursuing collection activities during the public health emergency.  For municipalities with combined water/sewer utilities and authorities with water and wastewater operations, please note that delinquent sewer charges may not be sent to tax sale if the billing structure does not permit the sewer charge to be separated from the water charge.

The full text of Executive Order 229 can be found at https://nj.gov/infobank/eo/056murphy/pdf/EO-229.pdf

Municipalities and authorities to whom the Executive Order applies are encouraged to review the Order and consult legal counsel as needed.

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2021- January Judgement List - 02/11/2021

Please be advised the State Tax Court has updated its new website https://www.njcourts.gov/courts/assets/tax/january_21judgments.pdf. Attached is the New Jersey Tax Court Judgement List for January 2021. 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 792.

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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December 2020 Judgement List - 01/15/2021

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website https://www.njcourts.gov/courts/assets/tax/december_20judgments.pdf. The report for December 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. 

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

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2019 Senior Freeze (Property Tax Reimbursement) UPDATE - 12/31/2020

Please be advised that the filing deadline for 2019 Senior Freeze (Property Tax Reimbursement) applications has been extended to February 1, 2021.

A press release is accessible at https://www.nj.gov/treasury/news/2020/12302020.shtml

Please contact us by phone at (609) 633-8433 or by email at nj.propertytaxrelief@treas.nj.gov if you have questions. This telephone number and email address are for your exclusive use only. Please do not share with outside parties.

If members of the public have questions, you may refer them to the Property Tax Reimbursement Hotline at 1-800-882-6597.

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Update of January 2020 Memo for Constitutional Amendment - 11/23/2020

Attached is an update to the January 2020 Memo regarding the recent Constitutional Amendment modifying the $250 Veteran Property Tax Deduction & 100% Disabled Veteran Property Tax Exemption.

Additional information about the revised deduction and exemption is available at: https://www.state.nj.us/treasury/taxation/lpt/lpt-veterans.shtml.

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October Judgements List - 11/13/2020

Please be advised the State Tax Court has sent a report for October 2020 (attached). If you need copies of any stipulations that may have been taken into consideration for these judgments, you will need to reach out to your town attorney. These items are not included in the report itself.

The report is searchable by municipality.  The list of corrected judgments issued begins on page 536.

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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Extension of Filing Deadline for 2019 Senior Freeze - 10/27/2020

Dear Tax Collector:

Attached is a message from the Division of Taxation about the extension of the 2019 Senior Freeze filing deadline.

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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Local Finance Notice 2020-25 - 10/19/2020

Local Finance Notice 2020-25, accessible at https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf, explains recently enacted legislation pertaining to property tax collection, tax appeal refunds, and the waiver of interest and lien enforcement for certain delinquent water and sewer utility payments during emergency circumstances. Please review the Notice for further details.

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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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Updated: 04/13/2021