Tax Collection

The 1st half taxes (preliminary) of any year are based on ½ of the previous years’ taxes. When the bill for the 2nd half taxes (final) is rendered, the tax rate has been established and the total years’ tax fixed. The estimated (preliminary) amount is deducted and the remainder becomes your second half taxes. N.J.S.A. 54:4-64.

The State has introduced a new application process for Property Tax Reimbursement. This new form will replace all the other applications this year. Click HERE (PDF) to read a letter from the New Jersey Division of Taxation for more information.

State Property Tax Relief Programs

Information about State Property Tax Relief Programs, including eligibility criterion and potential deduction or credit amounts, is available on the Division of Taxation’s website.

Online Tax Sale Information

Tax Sale Date: 2026 TBD

In New Jersey, all municipalities are required to hold at least one Tax Sale per year. The 2026 Accelerated Tax Sale for the Township of Middletown will be an ELECTRONIC TAX SALE held 2026 TBD. 

For all questions regarding auction procedures including registration, training, bidding, or deposits please contact Real Auction Customer Service at 954-734-7401 or 877-361-7325.

A TAX LIEN DOES NOT GIVE YOU POSSESSION OF OR THE RIGHT TO TRESPASS ON THE PROPERTY. THAT IS DONE THROUGH THE FORECLOSURE PROCESS.

You are urged to familiarize yourself with the Tax Sale process and do your due diligence on any property you bid on.

Delinquent sewer charges will be sold in 2026 so please bring your account current. 

All payments received after November 10, 2026 at 3:45 PM for property taxes MUST be made using guaranteed funds: attorney trust check, title company check, cashier’s check and/or money order in order to remove the property from the Tax Sale process. Any other form of payment WILL NOT be accepted. All other checks —  online, personal, and business — WILL be returned. In addition, the credit card/ACH payment options WILL NOT be available after 3:45 PM, November 10, 2026.

Per this process, delinquencies will be subject to a 2% cost of sale (minimum $15 but no more than $100). In addition, delinquencies will be subject to a mailing fee of $25 for each mailing. Two mailings are scheduled for this process. THESE FEES ARE REQUIRED AS PART OF THE TAX SALE PROCESS AND CANNOT BE WAIVED.

NOTE: Failure of the property owner to receive a notice of Tax Sale properly mailed by the Tax Collector shall not constitute grounds to void the subsequent Tax Sale. 

After November 10, 2026, the amount is calculated as follows:
Delinquent Taxes + Interest + Cost of Sale + Mailing Fees = Total Amount Due

To receive the exact amount owed for taxes, please contact the Tax Office at 732-615-2086.

For questions regarding delinquent sewer charges owed, please contact the Sewer Authority at 732-495-1010.