Tax Sales

Taxes are a charge against the property and not a personal debt. In order to enforce the collection of delinquent taxes, the Tax Collector must hold a Tax Sale each year. At the sale, a lien is sold for the amount of delinquent taxes or other municipal charge, and sewer charges, plus interest and Costs of Sale. The sale is done by public auction.

Cost of Sale
When advertising begins, additional fees are assessed for the cost of holding the sale, as well as advertising costs.  The minimum is $15.00, the maximum is $100.00, based on 2% of the total years tax and interest.  The costs are added to the lien.  Up to two mailings of notice may replace two publications, and a fee of $25.00 may be charged per mailing.  The mailings need not be certified.  These costs are also added to the lien.

Prior to the Tax Sale, a list of properties on the Sale is published in the Two River Times and a notice is sent to the property owner. Once the list of property owners has been provided to the Two River Times for publication, names cannot be removed. This includes those who have remitted payment to the Tax Collectors Office after submittal of public notice, but prior to tax sale. To be removed from the Sale, full payment of the amounts to go to Sale must be made prior to the date of the Sale.

Accelerated Tax Sale
Taxes and Sewer Charges delinquent as of November 11 of the current tax year, are subject to additional interest and Cost of Sale charges.  Notices will be mailed that will advise homeowners of the open delinquent amounts due with additional charges.

All payments received after 4:00 p.m. on November 10,  must be made with Cash, Bank Cashier Check or Money Order.  Credit Card, ACH and On-line payments (which are made by the homeowners through their bank) will not be accepted after 4:00 PM November 10, 2011 due to the Accelerated Tax Sale process.

Unpaid delinquencies after 4:00 PM November 18, 2011 will be subject to advertising,  N.J.S.A. 54:5-26.