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Tax Collector

08/08/2022   July Judgement Report - 2022
07/19/2022   June Judgement Report - 2022
07/19/2022   2021 Senior Freeze (Property Tax Reimbursement) Checks
06/07/2022   May Judgment Report - 2022
05/02/2022   New LFN 2022-11 Residential Water, Sewer & Electric Arrearages
05/02/2022   2022 Revenue Sharing Files
04/19/2022   March Judgment Report 2022
04/01/2022   2021 Delinquent Tax Letter
03/10/2022   February Judgment List - 2022
03/08/2022   Local Finance Notice 2022-09: COVID-19 Utility Arrearages & Updated Ra
02/14/2022   January Judgement Report 2022
03/03/2022   2021 Senior Freeze (PTR) Application Mailing
01/12/2022   December Judgement Report 2021
12/29/2021   S4081 Signing-Residential Customers of Municipal Water/Sewer/Electric
12/21/2021   Taxation Regional Customer Service Centers Information
12/07/2021   November Judgement Report 2021
11/08/2021   October Judgement Report 2021
10/20/2021   September Judgement Report-2021
10/18/2021   2021 Best Practices: Revisions to Tax Sale Report Form
09/21/2021   2021 - August-Judgment List

July Judgement Report - 2022 - 08/08/2022

Dear Tax Collector:

Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/assets/tax/July_22judgments.pdf.

Attached is the New Jersey Tax Court Judgement List for July 2022. 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 630.

If you need a copy of prior reports, you may access them via on the State Tax Court's 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 - 2022 - 07/19/2022

Dear Tax Collector:

Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/assets/tax/june_22%20judgments.pdf

Attached is the New Jersey Tax Court Judgement List for June 2022. 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.

A list of Add-on judgments for Bergen and Morris begin on page 2. Corrected judgments issued begin on page 604.

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

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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2021 Senior Freeze (Property Tax Reimbursement) Checks - 07/19/2022

Dear Tax Collector:

Attached to this email is a message from the Division of Taxation about the mailing of the 2021 Senior Freeze (Property Tax

Reimbursement) checks. Also attached is a document listing the eligibility requirements for a 2021 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 Judgment Report - 2022 - 06/07/2022

Dear Tax Collector:

Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/assets/tax/may_22judgments.pdf.

Attached is the New Jersey Tax Court Judgement List for May 2022. 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.

A list of Add-on judgments for Hudson, Morris and Union Counties is at the beginning of the report. Corrected judgments issued begin on page 717.

If you need a copy of prior reports, you may access them via on the State Tax Court's 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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New LFN 2022-11 Residential Water, Sewer & Electric Arrearages - 05/02/2022

Although the moratorium on shutoffs for, or enforcement of liens on, unpaid water, sewer, and municipal electric charges by residential ratepayers expired on March 15th, P.L. 2022, c. 4 extends this moratorium for those residential customers who apply for a state-administered utility assistance program prior to June 15, 2022.  Before enforcing unpaid open water, sewer, or electric charges accrued prior to March 15, 2022, or allowing an existing tax lien owner to satisfy such arrearages as a subsequent payment, local units are also required to offer a residential ratepayer the opportunity to enter into an installment plan for satisfying unpaid charges. Please review Local Finance Notice 2022-11 at https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-11.pdf for further critical details. The Notice also contains an updated model notice to residential ratepayers.

 

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2022 Revenue Sharing Files - 05/02/2022

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 2 major changes to Revenue Sharing Procedure:

  1. PD65.10 form Line 7 and Line 8 are combined. Line 7 will be for municipal audit/error AND State audit if applicable.

 

  1. The Division of Taxation requires the Property Tax Deduction Summary to Support Disallowances to be completed and submitted with the PD65.10 Form using support sheets

                 (Line 4 and Line 5) and required to data enter this information on Line 4 and Line 5 (tabs on bottom of Excel sheet).

               NOW OPTIONAL:  Tax Collectors may now provide Disallowance Reports from respective tax collection vendors in lieu of data entering this information in Line 4 and Line 5.

               However, the TOTAL DISALLOWANCES both count and dollar amount must be completed on the Sub Total Line on respective support sheets.

**Please Note:  These reports are due to the County Boards of Taxation by June 6, 2022.

We appreciate your cooperation. If you have any trouble with the attachments, please call Dawn Serrano at (609) 322-6715. If you have any questions in regards to filling out the reports or support forms, please email Margaret Saharic at margaret.saharic@dca.nj.gov.

Thank you.

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March Judgment Report 2022 - 04/19/2022

Dear Tax Collector:

Please be advised the State Tax Court is having complications updating its website with the March 2022 judgments.

Attached is an excel spreadsheet with the New Jersey Tax Court Judgement List for March 2022. 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.

Also attached is a PDF of the corrected judgments.

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

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

If anyone has any questions, concerns or does not understand what a column represents, please feel free to reach out to Lynn Allsop at Lynn.Allsop@njcourts.gov or call her at 609-815-2922 ext. 54648.

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2021 Delinquent Tax Letter - 04/01/2022

Below 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, 2022.

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.

Request for Delinquent Payor Information

TO:      Municipal Property Tax Collectors

            County Property Tax Administrators

You are required to provide the Division of Taxation with a list, by June 1, 2022, of property tax payers in your district who are delinquent in paying their 2021 residential property taxes. (N.J.S.A. 54:4-8.64)

You must generate the list internally or through a data center. We do not accept lists on paper, CD ROM, or diskette.

Your list must be formatted as a text file (.txt ascii) and include the following information:

Property Tax Payers Delinquency List File Layout

FIELD NAME                                                    FROM                   TO          PICTURE            NUMBER

County Code                                                        1                              2                   99                         2

Municipality Code                                                 3                              4                   99                         2

Spaces                                                                 5                            10                X(6)                      6

Return Year                                                         11                           12                99                         2

Block                                                                   13                           17                X(5)                      5

Block Suffix                                                         18                           21                X(4)                      4

Lot                                                                       22                          26                X(5)                      5

Lot Suffix                                                             27                           30                X(4)                     4

Qualifier                                                               31                           35                X(5)                    5

Name 1 (last name, first name)                            36                           70                X(35)                   35

Name 2 (care of name)                                        71                           95                X(25)                   25

Street Address                                                    96                           130              X(35)                   35

City                                                                      131                         155              X(25)                   25

State                                                                    156                         157              XX                        2

Zip-5                                                                    158                         162              9(5)                      5

Zip-4                                                                    163                         166              9(4)                      4

Delinquent Amount                                               167                         177              9(9)V99                 11

Property Class                                                      178                         180              999                         3

Filler                                                                     181                         240

Email your list to our Property Tax Reimbursement Program Analyst:  joe.lin@treas.nj.gov

 

Your list must include properties in classes 2, 3A, and 4A. Your County Tax Administrator can provide you with a list of these property tax payers if you are unable to generate one yourself. You may also include Tax Title Liens in your listing.

We will use your list of delinquent homeowners to ensure that they do not receive a 2021 Senior Freeze (Property Tax Reimbursement) payment. (N.J.S.A. 54:4-8.67, et. seq.) 

We do not consider the following property tax payers delinquent for purposes of the Senior Freeze.

Do not include on your list those who have:

  • A balance due of $50 or less; or
  • A balance due as a result of an error made by their mortgage company; or
  • Filed an appeal of their property assessment and paid at least the amount of taxes set forth in N.J.S.A. 54:3-27; or
  • A balance due for a municipal service fee (such as water or sewer), but have paid their 2020 property taxes in full.

Homeowners may be eligible for a 2021 Senior Freeze (Property Tax Reimbursement) provided they pay their property taxes in full by June 1, 2022, and meet all other eligibility criteria. However, we will require homeowners on your delinquency list who apply for a Senior Freeze to submit proof that they paid their property taxes by June 1, 2022.

If you have any questions, contact Joe Lin at joe.lin@treas.nj.gov.

We appreciate your cooperation and assistance in the administration of the Senior Freeze program.

Sincerely,

Amy Martin

Assistant Director, Data Systems

Division of Taxation

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February Judgment List - 2022 - 03/10/2022

Dear Tax Collector:

Please be advised the State Tax Court has updated its website located at:  https://www.njcourts.gov/courts/assets/tax/february_22judgments.pdf.

Attached is the New Jersey Tax Court Judgement List for February 2022. There are "add on" judgments for Essex, Hudson and Morris at the beginning of the report on page 2. Corrected judgments issued can be found beginning on page 928.

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 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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Local Finance Notice 2022-09: COVID-19 Utility Arrearages & Updated Ra - 03/08/2022

Before enforcing water, sewer, or electric arrearages accrued between March 9, 2020 and March 15, 2022, or allowing an existing tax lien owner to satisfy such arrearages, P.L. 2021, c. 317 requires a municipality, local authority, or other local unit to offer a residential ratepayer the opportunity to enter into an installment plan for satisfying the unpaid balance. Delinquent sewer charges accruing between March 9, 2020 and December 31, 2021 that had been sold at tax sale by January 1, 2022 are not affected. Municipalities and direct customer-billing local units operating water systems, wastewater treatment systems, and/or electric utilities must likewise update the ratepayer notices required to be issued to residential customers pursuant to P.L. 2021, c. 97.

Please review Local Finance Notice 2022-09, available at https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-09.pdf,

in its entirety for further critical details. An updated model residential ratepayer notice can be accessed at https://www.nj.gov/dca/divisions/dlgs/resources/misc_docs/Model%20COVID-19%20Ratepayer%20Relief%20Notice.docx.

Spanish and Korean translations of the model notice will follow shortly.

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January Judgement Report 2022 - 02/14/2022

Dear Tax Collector:

Please be advised the State Tax Court has updated its website located at:  

https://www.njcourts.gov/courts/assets/tax/january_22judgments.pdf.

Attached is the New Jersey Tax Court Judgement List for January 2022. There are "add on" judgments for Essex, Hudson and Morris at the beginning of the report.  Corrected judgments issued can be found beginning on page 1039.

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

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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2021 Senior Freeze (PTR) Application Mailing - 03/03/2022

Dear Tax Collector:

Attached is a message from the Division of Taxation about the mailing of the 2021 Senior Freeze property tax reimbursement applications that began this week. Also attached are copies of the following documents for your use:

- 2021 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 2021 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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December Judgement Report 2021 - 01/12/2022

Dear Tax Collector:

Please be advised the State Tax Court has updated its website located at:  https://www.njcourts.gov/courts/assets/tax/december_21judgments.pdf.

Attached is the New Jersey Tax Court Judgement List for December 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 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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S4081 Signing-Residential Customers of Municipal Water/Sewer/Electric - 12/29/2021

Signed on December 21st, Senate Bill 4081 instituted the following immediate measures for residential customers of local government water, sewer, and electric service:  

 

1)            Extending until March 15, 2022 the shutoff moratorium for water, sewer, and municipal electric service. This moratorium does not apply to a shut off needed to prevent or reduce the risk to public health or safety.

2)            Extending the grace period for water and municipal electric charges until March 15, 2022.

3)            A grace period has been instituted for the unpaid balance of any sewer charges until March 15, 2022. Delinquent sewer charges that were sold at tax sale by January 1, 2022 are not affected. Please note that interest and penalties, including the year-end penalty, cannot be enforced on the unpaid balance.

4)            An installment plan must be offered to satisfy the unpaid balance of any water, sewer, and electric charges accrued between March 9, 2020 and March 15, 2022. Delinquent sewer charges accruing between March 9, 2020 and December 31, 2021 that had been sold at tax sale by January 1, 2022 are not affected.

  1. a) The installment plan shall have a minimum 12 month duration unless the residential customer requests a shorter payback period, and cannot require the residential customer to pay a down payment, deposit, or reconnection costs. The maximum duration of an installment plan remains five (5) years pursuant to N.J.S.A. 54:5-19.
  1. b) An installment plan cannot require the payment of interest or penalties on the unpaid balance. 
  2. c) Notwithstanding N.J.S.A. 54:5-19, an installment plan must be offered even if one already exists on the property for property taxes, assessments or other municipal charges.
  3. d) If a residential customer does not agree to an installment plan within 30 days of being offered a plan by the municipality or local authority, appropriate enforcement action can be taken after March 15, 2022, including bringing to tax sale the unpaid balance accruing between March 9, 2020 and December 31, 2021. Please note that interest and penalties, including the year-end penalty, cannot be enforced on the unpaid balance.

5)            After March 15, 2022, delinquent water, sewer, and electric charges that had accrued prior to March 9, 2020 and after March 15, 2022 can be enforced pursuant to law including interest and penalties. A municipality or local authority is not obligated to offer an installment plan for such accrued charges. 

The term residential customer means a residential customer of record of a local authority or municipal utility, or any residential tenant of a residence where the owner or any agent or other representative of the owner of the residence is a non-residential customer of record. 

The Division will be issuing a Local Finance Notice with more detailed guidance on the new law. Notwithstanding Local Finance Notice 2021-22, ratepayer notices issued pursuant to P.L. 2021, c.97 must now be modified to reflect the new expiration date of the shutoff moratorium and grace period.  

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Taxation Regional Customer Service Centers Information - 12/21/2021

Dear Tax Collector:

The New Jersey Division of Taxation’s Regional Information Centers in Trenton, Galloway, and Fair Lawn are open to the public by appointment only. Taxpayers that you refer to a Regional Information Center must request an appointment as specified below.

  • Online: They can visit gov/treasury/taxation, and select Contact Us.
  • By phone: They can call the Division’s Appointment System hotline at
    (609) 943-4093 and leave a message with their name and phone number.
    A representative will call back within five (5) business days to schedule an appointment.  

Our offices in Freehold, Camden, Newark, and Somerville remain closed for in-person assistance. However, taxpayers can still drop off tax forms, correspondence, or payments in the drop box at any regional office location. 

If taxpayers have questions about the following, they can contact us for assistance:

  • Regarding the Senior Freeze (Property Tax Reimbursement), call 1-800-882-6597;
  • Regarding the Homestead Benefit, call 1-888-238-1233;
  • For general tax assistance, call the Customer Service Center at (609) 292-6400;
  • For information on payments, filing, forms, publications, license renewals, and answers to frequently asked questions, visit us online at gov/treasury/taxation.

Thank you for your patience and cooperation during this challenging time.   

 

New Jersey Division of Taxation

Regional Information Centers

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November Judgement Report 2021 - 12/07/2021

Dear Tax Collector:

Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/assets/tax/november_21judgments.pdf.

Attached is the New Jersey Tax Court Judgement List for November 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

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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October Judgement Report 2021 - 11/08/2021

Dear Tax Collector:

Please be advised the State Tax Court has updated its website https://www.njcourts.gov/courts/assets/tax/october_21judgments.pdf.

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

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September Judgement Report-2021 - 10/20/2021

Dear Tax Collector:

Please be advised the State Tax Court has updated its new website https://www.njcourts.gov/courts/assets/tax/september_21judgments.pdf.

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

There is an issue with judgments being duplicated on the report which could not be corrected. The duplicated cases have been highlighted.

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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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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Updated: 08/08/2022