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Tax Collector

10/18/2021   2021 Best Practices: Revisions to Tax Sale Report Form
09/21/2021   2021 - August-Judgment List
08/12/2021   July Judgement Report - 2021
07/19/2021   June Judgement Report-2021
07/16/2021   2020 Senior Freeze (Property Tax Reimbursement) Checks
07/01/2021   May Judgement Report-2021
05/12/2021   April Judgement Report-2021
05/04/2021   Revenue Sharing Files
03/22/2021   Homestead Benefit Credits-Tax Collectors
04/13/2021   2020 Delinquent Tax Letter
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

2021 Best Practices: Revisions to Tax Sale Report Form - 10/18/2021

The Tax Sale Report Form that must be submitted in response to Question 40 of the Best Practices Inventory has been revised to correct a formula error and streamline the overall document.  Changes include eliminating the need for tax collectors to insert totals in Cells C23, C24, and C25.  The revised form can be found at https://www.nj.gov/dca/divisions/dlgs/programs/best_practices_docs/Tax%20Sale%20Results%20Spreadsheet.xlsx.

Municipalities must submit their Best Practices Inventories no later than Wednesday November 3, 2021.  For further information, please review Local Finance Notice 2021-17 at https://www.nj.gov/dca/divisions/dlgs/lfns/21/2021-17.pdf.

 

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2021 - August-Judgment List - 09/21/2021

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website https://www.njcourts.gov/courts/assets/tax/august_21judgments.pdf.

Attached is the New Jersey Tax Court Judgement List for August 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.  Corrected judgments issued for August begin at page 1768.

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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July Judgement Report - 2021 - 08/12/2021

Dear Tax Collector:

 

Please be advised the State Tax Court has updated its new website https://www.njcourts.gov/courts/assets/tax/july_21judgments.pdf

Attached is the New Jersey Tax Court Judgement List for July 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.

 

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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June Judgement Report-2021 - 07/19/2021

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website https://www.njcourts.gov/courts/assets/tax/june_21judgments.pdf. Attached is the New Jersey Tax Court Judgement List for June 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. 

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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2020 Senior Freeze (Property Tax Reimbursement) Checks - 07/16/2021

Dear Tax Collector:

Attached to this email is a message from the Division of Taxation about the mailing of the 2020 Senior Freeze (Property Tax Reimbursement) checks. Also attached is a document listing the eligibility requirements for a 2020 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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May Judgement Report-2021 - 07/01/2021

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website https://www.njcourts.gov/courts/assets/tax/may_21judgments.pdf. Attached is the New Jersey Tax Court Judgement List for May 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.

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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April Judgement Report-2021 - 05/12/2021

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website https://www.njcourts.gov/courts/assets/tax/april_21judgments.pdf.

Attached is the New Jersey Tax Court Judgement List for April 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 687.

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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Revenue Sharing Files - 05/04/2021

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.  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 7, 2021.
 
The forms can be accessed through your MyNewJersey account at:
https://my.state.nj.us/openam/UI/Login, Tax Collector Document Library folder 2021 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) 322-6715, Victor Miranda at (609) 322-6718, or Suzanne Farrell at (609) 322-6715.

We appreciate your cooperation.

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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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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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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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Updated: 10/18/2021