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Tax Collector
Discretionary Property Tax Grace Period Extension During Prolonged Fed - 09/25/2023 In light of a possible federal government shutdown, the Division of Local Government Services (Division) reminds municipalities they have the discretion to offer an extended property tax grace period to eligible federal employees and federal contractors under certain circumstances. During an extended federal government shutdown, P.L. 2019, c. 491 authorizes municipalities to adopt an extended property tax grace period applicable to a property taxpayer, or the taxpayer's spouse/civil union partner/domestic partner, who is either: - An employee of a federal government agency who is furloughed because of a shutdown, and 1) receives unemployment benefits during the shutdown, or 2) who works during a shutdown but is not paid because of the shutdown; or - A contractor whose pay is received through a contract with a federal government agency but whose payment is delayed or diminished because of a shutdown, provided that the contractor receives unemployment benefits during the shutdown. A municipality may adopt a resolution extending the grace period for the above-referenced qualifying individuals to on or before the date upon which the next property tax installment payment is payable. For example, for the November 1 property tax installment, the grace period would extend to February 1. However, a municipality can only apply the extended grace period if the federal shutdown is greater than 21 days in duration and the shutdown either 1) remains in effect as of the property tax installment due date; or 2) concludes less than 14 days prior to the property tax installment due date. This provision only applies to property taxes and not to local assessments or other municipal charges. Once the governing body adopts a resolution allowing qualifying taxpayers to receive an extended grace period due to a federal shutdown, the municipal clerk shall forward the resolution to the Division at dlgs@dca.nj.gov (with the subject heading "Property Tax Grace Period - Federal Shutdown") no later than the third business day next following adoption. If the municipality is under State Supervision or is receiving Transitional Aid, the Division Director must approve the resolution before it can become effective. Please review pp. 8-9 of Local Finance Notice 2020-25 for further details (https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf). August Judgment Report - 2023 - 09/12/2023 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 2023. 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 corrected judgments begin on page 896. 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. July Judgment Report - 2023 - 08/14/2023Dear Tax Collector: 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 Judgement List for July 2023. 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 corrected judgments begin on page 619. If you need access to prior reports, they can be found on the State Tax Court's website under "Tax Docket Years" and "Archived Local Property Tax Judgement 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. 2022 Senior Freeze (Property Tax Reimbursement) Checks - 07/13/2023Dear Tax Collector: Attached to this email is a message from the Division of Taxation about the mailing of the 2022 Senior Freeze (Property Tax Reimbursement) checks. Also attached is a document listing the eligibility requirements for a 2022 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. June Judgement Report - 2023 - 07/12/2023Dear Tax Collector: Please be advised the State Tax Court has updated its website https://www.njcourts.gov/sites/default/files/tax/docket/june_23judgments.pdf Attached is the New Jersey Tax Court Judgement List for June 2023. 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 corrected judgments begin on page 764. If you need a copy of prior reports, you may access them via on the State Tax Court's website: https://archive.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. May Judgment Report - 2023 - 06/14/2023Dear Tax Collector: Please be advised the State Tax Court has updated its website https://archive.njcourts.gov/courts/assets/tax/may_23judgments.pdf Attached is the New Jersey Tax Court Judgement List for May 2023. 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 corrected judgments begin on page 760 . If you need a copy of prior reports, you may access them via on the State Tax Court's website: https://archive.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 April Judgment Report - 2023 - 05/09/2023Dear Tax Collector: Attached is the New Jersey Tax Court Judgement List for April 2023. 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. https://archive.njcourts.gov/courts/assets/tax/april_23judgments.pdf 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 website: https://archive.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. 2023 Revenue Sharing Forms and Memos - 05/01/2023Dear Tax Collector: 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 attached, complete the forms and mail the completed paper forms with original signatures to their respective County Board of Taxation. The County Boards of Taxation shall mail hard copies to the Division of Taxation. Please note: These reports are due to the County Boards of Taxation by June 5, 2023. The forms can be accessed through your MyNewJersey account at: https://my.state.nj.us/openam/UI/Login, Tax Collector Document Library folder 2023 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 an questions or need assistance with the documents, please contact Dawn Serrano at (609) 322-6715 or Suzanne Farrell at (609) 322-6720 *Please note 2 major changes to the 2023 Revenue Sharing procedure:
Dear Tax Collector: Attached is the New Jersey Tax Court Judgement List for March 2023. 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 corrected judgments begin on page 560. If you need a copy of prior reports, you may access them via on the State Tax Court's website: https://archive.njcourts.gov/courts/assets/tax/march_23%20judgments.pdf 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. 2022 Delinquent Tax Letter - 04/05/2023Dear 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, 2023. 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. February Judgment Report - 2023 - 03/07/2023Dear Tax Collector: Please be advised the State Tax Court has updated its website. https://archive.njcourts.gov/courts/assets/tax/feb_23judgments.pdf Attached is the New Jersey Tax Court Judgment List for February 2023. 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 corrected judgments begin on page 576. If you need a copy of prior reports, you may access them via on the State Tax Court's website: https://archive.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. 2022 Director's Table - AMENDED - 02/13/2023Dear Municipal Clerk: The Division of Taxation is required by law to distribute copies of the 2022 Table of Equalized Valuations to the Commissioner of Education, Municipal Clerks of each municipality and the County Tax Administrators of each County Board of Taxation, as per P.L. 1954, Chapter 86, N.J.S.A. 54:1-35.1 and N.J.S.A. 54:51 A-4(c). To view a copy of the 2022 Table of Equalized Valuations as Amended by the Tax Court of New Jersey, use the link below. https://www.state.nj.us/treasury/taxation/lpt/statdata.shtml For questions please e-mail Melissa.thomas@treas.nj.gov. Thank you for your attention to this. Notice sent to: Municipal & County Clerks;(Please forward accordingly) January Judgment Report - 2023 - 02/10/2023Dear Tax Collector: Please be advised the State Tax Court has updated its website https://archive.njcourts.gov/courts/assets/tax/jan_23judgments.pdf Attached is the New Jersey Tax Court Judgement List for January 2023. 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 corrected judgments begin on page 846. If you need a copy of prior reports, you may access them via the State Tax Court's website: https://archive.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. 2022 Senior Freeze (PTR) Application Mailing - 02/10/2023 Dear Tax Collector: Attached is a message from the Division of Taxation about the mailing of the 2022 Senior Freeze property tax reimbursement applications that began this week. Also attached are copies of the following documents for your use: - 2022 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 2022 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. Revenue Sharing - Alternate Calendar Counties - 01/30/2023TO: COUNTY TAX ADMINISTRATORS, TAX ASSESSORS, & TAX COLLECTORS FROM: JESSICA LARNED, CHIEF, POLICY & PLANNING SUBJECT: REVENUE SHARING REPORTING FOR ALTERNATE CALENDAR COUNTIES Tax collectors are required to file their Revenue Sharing Reports with the County Tax Boards by June 5th. County Tax Boards are next required to certify to the Director, Division of Taxation by June 15th, the number and dollar amount of the deductions as taken from the certified tax lists of their respective municipalities (N.J.S.A.54A:10- 11 &54:4-8.52). Counties who are currently on the alternate calendar must use the May Tax List when populating Line 1 of the Property Tax Deductions District Summary, (PD 65.10) and the Veteran Tax Deduction District Summary, (VE-WVE-1). The May Tax List will include the deductions that the assessor had placed on the tax list between November 1st and December 31st of the pre-tax year. Any property tax deductions applied for in the current year with the municipal tax collector between January- May should be reflected online(s) 2 of forms PD 65.10 &VE-WVE-1 for the current tax year, not included online(s) 1. Your cooperation in this matter will help ensure the accuracy of the Revenue Sharing data and our verification procedure and is sincerely appreciated. Notice sent to: Tax Collectors: Clerks, please forward to County Tax Administrators or Tax Assessors |
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Updated: 09/25/2023