here to find out how your tax is determined.
Tax Sale - Frequently Asked Questions
Mailing of Tax Bills: Tax bills are mailed once a year. Usually mid to late July.
Dates: Taxes are due February 1st, May 1st, August
1st and November 1st There is a ten (10) day grace period.
Postmarks: Please be advised that the State of New Jersey DOES NOT ALLOW the Tax Collector to acknowledge postmarks.
Interest: Although we understand that things happen, which may delay your payment, and perhaps you have never been late before, we are unable to waive interest. Once a tax payment is considered delinquent, interest must be charged.
Per state statute the collector is required to collect interest on delinquent taxes. No one has the authority to waive delinquent interest.
Interest will be charged at the rate of
8% on the first $1,500.00 of delinquency and 18% on any amount
of delinquency over $1,500.00. (N.J.S.A. 54:4-67) As well as a 6% year-end penalty on any balance owing as of December 31, in excess of $10,000.00.
Receipts: To receive a receipt for payment, please
include the entire bill along with a self-addressed stamped
envelope. No receipt will be sent unless a self-addressed
stamped envelope is included.
Mortgages: If you have a mortgage company escrowing
for taxes and they do not receive a copy of the tax bill from
the Tax Office it is your responsibility to see that they
get a copy.
Change of Mailing Address: Please submit all changes
of mailing address to the Tax Assessor on a separate piece
of paper. Do not make changes to your bill.
Tax Deductions: Applications
for tax deduction may be obtained form the office of the
Tax Assessor or Tax Collector.
Preauthorized Payment Plan: Take advantage of the City of Vineland Preauthorized Payment Plan.
Senior Citizen, Disabled & Surviving spouse $250.00,
must file income statement.
Veterans Deduction $250.00. Must make application
and file DD-214 with Tax Assessor Office.
Appeals: Appeals for regular billing must be filed
by April 1 of the current year and appeals for Added and Omitted
Assessment must be filed by December 1 of the current
years. Forms may be obtained by notifying the County
Tax Administrator at
(856) 453-7425, or mail at: Cumberland
County Board of Taxation, 220 N. Laurel St., Bridgeton, NJ
Duplicate bill fee: The duplicate bill fee is $5.00.
to New Owners
bills are to be given to new owners upon the sale of the property. Failure
to receive a tax bill does not relieve the owner from paying
property taxes an interest will be applied to all late payments. Please
contact the Tax Office if you need a copy of your tax bill.
Your Tax Is Determined
total Real Estate Tax includes your school tax, county tax,
open space tax, garbage tax and you local purpose tax. These
tax rate are added together for a total tax rate each year. The
tax rate is based on $100.00 of assessment.
Example: The total
tax rate is multiplied by your total assessment $2.346 tax
rate X $100,000.00 assessed value divided by 100 = $2,346.00
real estate taxes. This will give you the total Real Estate
Taxes that you will be responsible for paying.
|Explanation of Taxes:
(Based on Assessment of $100,000.00)
||Rate per $100 of Assessed Value
||Amount of Tax
|County Open Space
|District School Tax
|Local Municipal Tax
|Municipal Library Tax
||2014 Total Tax
Tax Call (856) 794-6700
& Open Space Tax (856) 453-2125
Tax Call (856) 794-4050
What is a Tax Sale?
Tax sale is the enforcement of collections against a property, by placing a lien against the property for all outstanding municipal charges due at the end of the calendar year (December 31).
Municipal Charges include, but are not limited to:
b) Water, Electric, Garbage Utility Charges
c) Sewer Charges
d) Special Assessment Charges
e) Added/Omitted Assessments
- Tax Sale Process
- What Happens at the Tax Sale?
- After the Tax Sale
- Redeeming Tax Sale Certificate
Tax Sale Process
Prior to the day of sale; the tax collector has responsibilities set by the State of New Jersey Statute N.J.S.A 54:5
1) All homeowners are notified of pending sale (Tax Sale Notice), and the amount due to stay out of tax sale. Due to changes in the NJ State Tax Sale Law, the tax collector must create the tax sale list 50 days prior to the sale. All charges on that list, together with cost of sale, must be paid in order to be removed from sale.
2) Copies of the tax sale notice must be advertised one time in each of the 4 weeks preceding the tax sale. This ad does not have to run on the same day every week, just one time in four consecutive weeks.
***Collector can make the decision to mail notices in lieu of advertising for 2 weeks out of the 4.
3) A copy of the published tax sale notice is to be mailed to the homeowner ***Failure to mail the notice, or failure for the homeowner to receive notification, does not invalidate any tax sale proceeding.
4) Copies of the notice will be posted in 5 public places within the municipality.
5) The 5th week the Tax Collector may hold the Tax Sale
What Happens at the Tax Sale?
The day of sale, anyone who is not the owner of the property in the tax sale, shall be allowed to bid for a lien against the property.
When the tax sale is held (as specified in the notice of sale), the Collector sells each unpaid delinquent municipal charge against the land which has been properly advertised (if the delinquency still exists) at the public auction. The sale is in the amount advertised or less, if a partial payment has been made prior to the sale; but the charges cannot be sold for more than the amount advertised.
Prior to the day of sale, the Collector will require every bidder to fill out a bidder information sheet. This will contain information regarding their address, how he/she
wishes to receive their tax sale certificate, their Federal Tax ID number, and the
signature of the person bidding.
Bidding at the sale begins when a potential purchaser (bidder) offers an initial bid (rate of return (interest rate), usually the maximum bid of 18%. If there is competitive bidding, the rate of the bid goes downward until it reaches 0%. After 0% a bidder may then offer a dollar value; which is known as a premium for the privilege of purchasing the certificate, and can go as high as any one bidder is willing to pay. Therefore the lien is sold to the lowest percentage of redemption interest bid, or to the highest premium bid.
**If there are no bidders on a parcel for sale, the collector must strike it off in the name of the municipality at a redemption interest rate of 18%.
Payment at Sale
Payment is due at the time of sale. If payment is not made before the conclusion of the sale, then the collector must open the property back up to bidding. After every lien has been sold and all payments have been collected, the tax sale is adjourned. (Back)
After the Tax Sale
Tax Sale Certificates:
After the sale the tax collector will issue tax sale certificates to the proper bidders within 10 days of the close of sale. It is the responsibility of the bidder to record their lien with the county after they receive the certificate.
After the tax sale certificate has been issued the lien holder has the right to pay any delinquent municipal charges that have not gone to sale. These are known as subsequent payments.
The lien holder has the right to pay any charges due to the municipality only when those charges become delinquent. The payments are then added to the tax sale certificate. (Back)
Redeeming Tax Sale Certificates
Once a lien has been placed on a parcel, the only persons able to redeem that lien are the owner, his/her heirs, the holder of a prior outstanding tax lien certificate, mortgage company, or legal occupant of property sold at a tax sale. These parties may only redeem prior to the expiration of the court order setting the date and time of redemption.
Payment to redeem a lien must be made in full by cash, cashier’s check, or money order to the tax collector's office. Once the redemption has occurred; the tax collector will notify the lien holder of payment. They will return the original certificate to the collector endorsed for cancellation. Upon receipt of the cancelled certificate, the redemption funds will be released to the lien holder.
When the collector receives this cancelled certificate they will send it to the party that redeemed the lien. It is their responsibility to have this lien removed from the property at the county office.
Non redemption of Liens:
If a lien has been sold to an outside bidder and has not redeemed within two (2) years from the date of sale, that bidder has the right to begin foreclosure proceedings.
If a lien that has been struck off to the municipality and has not been paid, the municipality has the right to an In Rem Foreclosure Six (6) months after the date of sale. (Back)
Helpful Tax Information:
Government & Your Local Property Taxes
Jersey Income Tax Forms and Questions
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