Property Tax Due Dates: (Quarterly Payments)
- FEBRUARY 1ST
- MAY 1ST
- AUGUST 1ST
- NOVEMBER 1ST
Tax Payment Grace Period: There is a ten calendar day grace period after the due date. If the 10th day falls on a weekend, you have until the next business day. Payments received after the 10-day grace period will be considered delinquent and subject to interest. NJSA 54:-66.
Tax bills are due on a quarterly basis. Tax bills are mailed once a year during the summer. The bill you receive FINAL AND PRELIMINARY TAXES: has the 3rd and 4th quarter of the current year and 1st and 2nd quarter of the following year. The first half taxes (Preliminary) of any year are based on ½ of the previous years’ taxes. When the bill for the second 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 NJSA 54:4-64
The DUE DATES for each quarter are printed on the payment stubs of the bill February 1, May 1, August 1, and November 1. There is no discount for pre-payment.
PAYMENTS:
- Can be made in person by Cash, Money Order, or Check.
- Payments can also be made by mail with checks or money orders made payable to: TOWN OF PHILLIPSBURG Attn: Tax Office 120 Filmore Street, Phillipsburg, NJ 08865.No rolled coins will be accepted.
- Online Tax Payments
Receipts: Remittances requiring a receipt MUST be accompanied by the ENTIRE tax bill and a self addressed stamped envelope. Otherwise detach the appropriate stub and mail with your check, the canceled check will be your receipt.
A DROP BOX has been provided for the convenience of our residents only when the office is closed.
- The drop box is located on the wall closest to the parking lot entry door.
- DELINQUENT payments must still be paid inside the Municipal Building.
- NO CASH PAYMENTS WILL BE ACCEPTED IN THE DROP BOX!!
- You may deposit current property tax & sewer bill payments.
- The drop box is emptied daily.
- Any payments made after 4:30 PM will be processed on the next business day.
Mortgage Escrow:
- If any property is escrowed by a lending institution for tax payment, it is the responsibility, of the homeowner to have the institution send to the Tax Office the correct Bank Code.
- If any property is refinanced or sold to another lending institution, it is the agency’s responsibility to provide to the Tax Office the new bank code.
- When a mortgage is satisfied, please contact the tax office for the removal of the bank code.
When are tax bills mailed?
Tax bills are mailed out once a year late June or early July. New bills will be mailed when there is a change in ownership.
When are tax payments due?
Property taxes are billed in Phillipsburg on a calendar year, January 1st to December 31st. The first Quarter covers Jan.-March second April-June third July-Sept. and the forth Oct-Dec. Payments are due in the middle of each quarter or February 1st, May 1st, August 1st, November 1st . There is a 10 day grace period, on the 11th day interest will begin to accrue. If the 10th falls on a weekend or legal holiday, you have until the next working day to make payment. We cannot accept postmarks. Failure to receive a tax bill does not exempt you from paying taxes or the interest due on delinquent taxes.
How can I pay my taxes?
PAYMENTS: Can be made in person by Cash, Money Order, or Check. Checks made payable to: TOWN OF PHILLIPSBURG. No rolled coins will be accepted.
What if I want to change my mailing address?
A change of address form must be filled out and mailed to the Tax Collector. Click here to download the address change form.
What if I sell my property?
Tax bills should be given to the new owner or the paying agent upon closing. A final water meter reading must be scheduled when there is a change of ownership or tenant. If you own property in the Town of Phillipsburg, and no longer live at that address, please contact the Tax Collector’s Office for change of information or download a change of address form.
What if I have a mortgage company?
If any property is escrowed by a lending institution for tax payment, it is the responsibility, of the homeowner to have the institution send to the Tax Office the correct Bank Code
If any property is refinanced or sold to another lending institution, it is the agency’s responsibility to provide to the Tax Office the new bank code.
When a mortgage is satisfied, please contact the tax office for the removal of the bank code.
Tax Deduction Programs:
Annual Property Tax deduction for Senior Citizens, Disabled Persons must file an annual post tax-year statement certifying their income on or before March 1st.
PROPERTY TAX DEDUCTION INFORMATION:
Senior Citizen Deduction: $250/YEAR
- Age 65 as of December 31 of the pre-tax year
- Ownership as of October 1 of the pre-tax year
- Annual income of $10,000 or less – excluding Social Security
- Citizen and Resident of New Jersey – applicant must have resided in NJ for 1 year immediately preceding October 1 of the pre-tax year
- Must reside at the property for which the application is being made
- Application may be obtained from the Tax Collector or Tax Assessor or click here to download form.
Disabled Person Deduction: $250/YEAR
- Ownership as of October 1 of the pre-tax year
- Annual income of $10,000 or less – after permitted exclusions
- Citizen and Resident of New Jersey – applicant must have resided in NJ for 1 year immediately preceding October 1 of the pre-tax year
- Must reside at the property for which the application is being made
- Proof of 100% permanent and total disability – Determination from Social Security
- No age requirement
- Application may be obtained from the Tax Collector or Tax Assessor or click here to download form.
Surviving Spouse Deduction: $250/YEAR
- Age 55 at the time of spouse’s death and as of December 31 of the pre-tax year
- Ownership as of October 1 of the pre-tax year
- Annual income of $10,000 or less – after permitted exclusions
- Citizen and Resident of New Jersey- applicant must have resided in NJ for 1 year immediately preceding October 1 of the pre-tax year
- Must reside in same dwelling for which deduction was originally granted
- Not remarried
- Application may be obtained from the Tax Collector or Tax Assessor or click here to download form.
Veteran Deduction: $250/YEAR
- Ownership as of October 1 of the pre-tax year
- Citizen and Resident of New Jersey
- Have an Honorable Discharge (DD214)
- Active wartime service in the United State Armed Forces
- Application may be obtained by the Tax Collector or Tax Assessor or click here to download form.
Surviving Spouse of a Veteran: $250/YEAR
- Ownership as of October 1 of the pre-tax year
- Resident and Citizen of New Jersey
- Not remarried
- Surviving spouse of Honorable Discharged from active duty wartime service veteran
- Deceased veteran was domiciled Citizen and Resident of New Jersey at time of death
- Application may be obtained by the Tax Collector or Tax Assessor or click here to download form.
PROPERTY TAX EXEMPTION:
- Full exemption from property taxes on a principal residence for Total and permanently disabled War veteran. Click here to download application and requirements.
- All 100% disabled veterans exemption are administered by the Assessor Office
- Division of Taxation’s Property Tax Relief Program
- Homestead Benefit
- To file applications by phone: automated 1-877-658-2972
- To file applications online: www.state.nj.us/treasury/taxation
- To ask questions: 1-888-238-1233
- Online information: www.state.nj.us/treasury/taxation/homestead/geninf.shtml
- Property Tax Reimbursem*nt/Freeze
- Who is eligible: Homeowners, including owners of mobile homes located in mobile home parks, ages 65 or older, or receiving Federal Social Security disability benefits, who paid property taxes on their principal residence in New Jersey either directly or through mobile home park site fees. Applicants must be New Jersey residents for at least the past 10 years, and lived in the home for which reimbursem*nt is claimed for at least the last 3 years, and must meet certain income limits. Applicants must meet all requirements for both base year and reimbursem*nt year.
- What is the benefit: Reimbursem*nt of the difference between the amount of property taxes paid for the base year and the amount paid for the reimbursem*nt year.
- How to File: Form PTR-1 for residents who did not receive a prior year’s reimbursem*nt forms can be requested via telephone to the State of New Jersey at 1-800-882-6597 or forms can be pick up at the Municipal Bldg in the Tax Office.
- To ask questions or to check status (amount) of a filed application 1-800-882-6597
- To listen to information or to order a form 1-800-323-4400
- Online information: www.state.nj.us/treasury/taxation/ptr/buffer.shtml
- Text Telephone Service (TTY/TDD) for Hard-of-Hearing users: 1-800-286-6613 or 609-984-7300
- Taxation email address for Homestead Benefit, Property Tax Reimbursem*nt, and general tax questions: nj.taxation@treas.state.nj.us
What is 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 31st).
Municipal Charges Include but are not limited to:
- DPW – Clean up to property (weeds, grass, snow, etc.) and security of property
- Demolition of Property
- Taxes
- Sewer Charges
- Added/Omitted Assessments
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 amountdue 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, and all charges on that list together with cost of sale must be paid to stay out of sale.
TAX SALE
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 delinquency. The costs are added to the lien. Up to two mailings of tax sale notices may replace two publications. A $25.00 fee per mailing will be charged.
Prior to the Tax Sale, a list of properties on the Sale is published in the Star Gazette/Warren Reporter and a notice is sent to the property owner. Once the list of property owners has been provided to the Star Gazette/Warren Reporter 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.
What Happens at the Tax Sale?
The day of sale, any one that is not the owner of the known property, shall be allowed to register as a bidder to participate in the Tax Sale Auction.
Auction
When the tax sale is held (as specified in the notice of sale), the Collector sells each parcel of land which has been properly advertised.The parcel can be sold for less than what was advertised on the notice but not more.
Bidding
Prior to the start of the sale, the Collector will require every bidder to fill out a bidder information sheet. This will contain information regarding their address, how he/shewishes to receive their tax sale certificate, their Federal Tax ID/and or Social Security number and the signature of the person bidding.
Bidding Auction starts at 18% going down to 0%. After 0% a bidder may then offer a dollar value; which is known as a premium for the privilege of purchasing the certificate.
**If thereare no bidders on a parcel for sale, then 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 property has been sold, and all payments have been collectedthe tax sale is adjourned.
After the Tax Sale
Subsequent Payments:
After the tax sale certificate has been issued the lien holder now 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 any time a payment falls delinquent, to pay the charges due to the municipality. These payments are added to the tax sale certificate.
Redeeming Tax Sale Certificates
Redemption:
Once a lien has been placed on a parcel, the onlypersons able to redeem that lien are the owner, his/her heirs, the holder or a prior outstanding tax lien certificate, mortgage, or legaloccupant of property sold at a tax sale; and may only redeem until the right to redeem has been cut off.
Payment to redeem a lien must be made in full by cash or certified funds, 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 back 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 partythat redeemed the lien. It is their responsibility to have this lien removed from the property at the county office.
Un-redeemed Liens:
If a lien that has been sold to outside bidder is not redeemed within 2 years from the date of sale, that bidder now has the right to begin foreclosure proceedings.
If a lien that has been struck off to the municipality is not paid, the municipality has the right to an In Rem Foreclosure 6 months after the date of sale.
