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Property Tax Foreclosure

Chapter 7 Business Bankruptcy Lawyer Delinquent Property Tax Foreclosure
  If you own real estate in New Jersey and have fallen behind on your property taxes, New Jersey State Law entitles the municipality to conduct a “Tax Sale”. If the outstanding amounts are not satisfied or the sale not canceled for other reasons, the municipality will sell by auction a Tax Sale Certificate to the successful bidder. If no other action is taken to redeem or otherwise address the outstanding amounts, the Tax Sale Certificate holder may be able to pursue a foreclosure action against the property two (2) years after the initial sale. In New Jersey, there are many inherent risks when a homeowner owns property subject to a property tax lien because of the ability for the amounts due to increase rapidly (interest may accrue at a rate of up to 18%) and the strict foreclosure laws relating to a property tax lien. The failure of a homeowner to maintain current with property tax payments is also often a basis for a mortgage company to foreclose, depending on the specific terms of a mortgage and note.

Filing a Chapter 13 Bankruptcy may allow the homeowner to repay the delinquent property taxes and thereby avoid the loss of their home. A Chapter 13 Bankruptcy Plan, if approved by the Bankruptcy Court, would provide for monthly payments to repay delinquent property taxes and would also require the homeowner to resume making future property tax payments as they become due. In most personal bankruptcy cases, when the Bankruptcy Petition is filed, the automatic stay goes into effect and stops the continuation of foreclosure proceedings. This allows property owners the ability to propose a Plan to repay the taxes and preserve their Property.

Personal Bankruptcy Lawyer NJ Frequently Asked Questions About Delinquent Property Taxes, Tax Sales and Foreclosure
Q. What is a Tax Sale Certificate?
A. Property taxes are due in four installments during the year: February 1, May 1, August 1, and November 1. If they are not paid, interest on the delinquent amount accrues at up to 8 per cent for the first $1,500 due, and 18 per cent for any amount over $1,500. If the amount of delinquency on a property exceeds $10,000 at the end of the municipal fiscal year, the municipality may charge up to a 6 per cent year-end penalty.

A Tax Sale Certificate is a lien on the property which is sold by the municipality at an auction. Tax sale certificates can earn interest of up to 18 per cent, depending on the winning percentage bid at the auction. At the auction, bidders bid down the interest rate that will be paid by the owner for continuing interest on the certificate amount. At the close of the sale, the winning bidder must immediately pay the municipality the taxes and interest to date; in exchange the municipality will provide the bidder the tax sale certificate.

Q. If a Tax Certificate is Sold On My Property, Can I Lose My Home?
A. Yes – After two years, a lien holder can begin proceedings in Superior Court to foreclose on the property. If foreclosure is perfected, then the name on the deed is changed to that of the lien holder who can then take possession of the property. Taxes continue to accrue on the property after the sale of the certificate. Bidders have the option to pay those subsequent taxes; if they are not paid, a tax sale certificate will be sold at the next tax sale. Any subsequent certificate issued will be paramount to any prior certificate. Subsequent taxes paid by the lien holder earn interest at the rate set by the municipality. If the certificate is redeemed by the property owner prior to foreclosure, the certificate earns a redemption penalty at the rate of 2, 4, or 6 percent, depending on the amount of the original tax sale certificate, in addition to any interest rate on the certificate.
Q. Are Tax Sale Foreclosures and Mortgage Foreclosures Different?
A. Yes – Caution: In Most Cases Tax Foreclosure Does Not Require a Sheriff’s Sale of the Owner’s Property.

Unlike Mortgage Foreclosure, in most cases proceedings to foreclose a tax sale certificate are not followed by a public sale, nor by deed from a sheriff or other public official as in a mortgage foreclosure. The final judgment bars rights of redemption. A certified copy of a final judgment in a tax foreclosure proceeding where the United States is not a lien holder can be recorded immediately has the legal effect of vesting a certificate holder with “an estate in fee simple, in the lands described therein, absolute and free and clear of all liens and encumbrances in accordance with the terms of said judgment.” Therefore, any equity a property owner may have will be entirely lost once a final judgment has been entered and recorded.

Q. What Are the Procedures When a Sheriff’s Sale is Conducted?
A. Sheriff’s Sales are scheduled within 120 days after receipt of a writ of execution issued by the court to schedule a judicial sale. Two fourteen day adjournments of the sale may be granted and objections to the same may be may made within ten days. Property owners must be notified of the sale and the property is sold to the highest bidder at the time of sale.

The information set forth above is not legal advice which can be provided to you only after a full review and evaluation by an attorney of your particular circumstances and the remedies which may be available.

Additional Information May Be Obtained from the Sources Listed Below:

New Jersey Bankruptcy LawyersMunicipal Tax Offices
Middlesex County  Link  Instructions  Additional Information
 
Carteret Borough www.ci.carteret.nj.us Go to “Departments” and select “Finance”
-> Link < -		 Phone: 732-541-3820
Cranbury Township www.cranburytownship.org Go to “Departments” and select “Tax Collector”
-> Link < -		 Kim O’Shea McMurtrie
Phone:609-395-0900 x233
Fax:609-395-1004
Email: kmcmurtrie@cranbury-nj.com
Dunellen Borough www.dunellen.com Click on the “Contact us” tab
-> Link < -		 Phone: 732-968-1226
East Brunswick Township www.eastbrunswick.org Click on “Departments” and select “Finance”
-> Link < -		 L. Mason Neely
Phone:732-390-6860
Address:1 Jean Walling Civic Center Drive
Fax:732-390-6995
Edison Township www.edisonnj.org Go to “E-Services” and select “Contact Us” and scroll
down to “Finance”
-> Link < -		 Connie Ludden
Phone: 732-248-7228
Helmetta Borough www.helmettaboro.com Click on “Directory”
-> Link < -		 Denise Jawidzik
Phone: 732-521-0386 x103
Highland Park Borough www.hpboro.com Click on “Borough Departments” from the left menu
and scroll down
to see “Tax Collector”
-> Link < -		 Anita Bansal
Phone: 732-819-3786
Jamesburg Borough www.jamesburgborough.org Click on “Departments” and then “Administration
and Staff”
-> Link < -		 Denise Jawidzik
Phone: 732-521-2222 x110
djawidzik@jamesburgborough.org
Metuchen Borough www.metuchennj.org Click on “Phone Directory”
-> Link < -		 Rebecca Cuthbert
Phone: 732-632-8512
Middlesex Borough www.middlesexboro.com

Click on “Departments” then “Tax Department” and then “Tax Collector”
-> Link < -

 Tonya Hubosky phone:
Phone: 732-356-7400 ext. 242
Fax: 732-356-4978
E-mail: taxcollector@middlesexboro-nj.gov
Milltown Borough www.milltownnj.org Click on “Municipal” and scroll down
for the Tax
Collector
-> Link < -		 Phone: 732-828-2100 x190
Monroe Township www.monroetwp.com Go to “Departments” and select “Tax Collector”
-> Link < -		 Luann McGraw-Russell
Phone: 732-521-4405
Email: lrussell@monroetwp.com
New Brunswick City www.cityofnewbrunswick.org Click on the “Finance” tab and then on “Contact Info”
-> Link < -		 Marilyn Chetrancolo
Phone: 732-745-5030
Fax: 732-745-5235
Email: MChetrancolo@cityofnew
brunswick.org
North Brunswick Township www.northbrunswickonline.com Go to “Government” and select “Departments” then
click on “Tax Collector” under “Finance”
-> Link < -		 Laurie Hammarstrom
Phone: 732-247-0922 x460
Old Bridge Township www.oldbridge.com Collection” from the “Finance and
Tax Collection”
menu
-> Link < -		 Telephone: 732-721-5600 x2999
Fax: 732- 607-7900
Perth Amboy City www.ci.perthamboy.nj.us Look at “Revenue Division” on the
left menu		 Phone: 732-826-0290
Piscataway Township www.piscatawaytown.com Click on “Government” and then “Taxes”
-> Link < -		 Phone: 732-562-2331
Plainsboro Township www.plainsboronj.com Go to “Government” on the left menu and
click on
“Departments” then click on “Tax Collector” under
“Finance”
-> Link < -		 Phone: 609-799-0909×320
Sayreville Borough www.sayreville.com Go to “Departments” and click on “Tax Collector” and
then “Contacts”
-> Link < -		 Donna Brodzinski
Phone: 732-390-7036
Fax: 732-390-9470
Email: donna@sayreville.com
Address: 167 Main Street
Sayreville, NJ 08872
South Amboy City www.southamboynj.gov Click on “Departments” and then “Tax Collection”
-> Link < -		 Joanne Katko
Phone: 732-727-4600 x5924
Fax: 732-727-2430
South Brunswick Township www.twp.south-brunswick.nj.us Go to “Directory” and scroll down for
the Tax
Collector
-> Link < -		 Wendy Bukowski
Phone: 732-329-4000 x7318
South Plainfield Borough www.southplainfieldnj.com Click on “Departments” on the left menu
-> Link < -		 Richard Lorentzen
Phone: 908-226-7613
Email: rlorentzen@southplainfieldnj.com
South River Borough www.southrivernj.org Select “Departments” from the “Government” tab and
click on “Tax Collector”
-> Link < -		 Regina Baca
Phone: 732-257-1999 x106
Address: 48 Washington Street
South River, NJ 08882
Spotswood Borough www.spotswoodboro.com Click on “Directory”
-> Link < -		 Phone: 732-251-0700 x831
Woodbridge Township www.twp.woodbridge.nj.us Click on the “Departments” tab and then
“Administration and Finance” and scroll
down to the
bottom for the Tax Collector
-> Link < -		 Richard Lorentzen
732-634-4500 ext. 4477
MONMOUTH COUNTY    
 
Howell Township www.twp.howell.nj.us Go to “Departments” and click on “Tax Collector”
-> Link < -		 Phone: 732-938-4090
Address: 449 Adelphia Road
Freehold, NJ 07728
Interlaken Borough www.interlakenborough.com -> Link < - Phone: 732-531-7405
Keansburg Borough www.interlakenborough.com -> Link < - Phone: 732-531-7405
OCEAN COUNTY    
 
Brick Township www.twp.brick.nj.us Click on “Departments” then “Tax Collector”
-> Link < -		 Jo Anne Lambusta
Phone: 732-262-1020
Address: Municipal Building
401 Chambers Bridge Road
Brick Township, NJ 08723
SOMERSET COUNTY    
 
Bound Brook Borough www.co.somerset.nj.us Click on the “Government” tab then
select “Bound
Brook” from “Municipalities” on the left menu
-> Link < -		 Randy Bahr
Phone: 732-356-0833
x637
Franklin Township www.franklintownship.com Click on “Municipal Services” and
select “Tax
Collector” from the menu
on the left 		Lawrence J. Nightlinger, Jr.
Telephone: 732- 694-1234
x 2
Address: 1571 Delsea Drive, Franklinville, New
Jersey 08322
Green Brook Township www.greenbrooktwp.org Click on “Administration” from the menu
on the left
-> Link < -		 Raymond S. Murray
Phone: 732-968-1023 x-6604
North Plainfield Borough www.co.somerset.nj.us Click on the “Government” tab then select “North
Plainfield” from “Municipalities” on
the left menu
-> Link < -		 Catherine L. Park
Phone:
908-769-2908
Raritan Borough www.raritan-township.com Click on “Phone Directory” from the left
menu
-> Link < -		 Phone: 908-806-8261
South Bound Brook Borough www.co.somerset.nj.us Click on the “Government” tab then select “South
Bound Brook” from “Municipalities”
on the left menu
-> Link < -		 Randy Bahr
Phone: 732-356-0833
x637
UNION COUNTY    
 
Cranford Township www.cranford.com/township/ Click on “Phone Directory”
-> Link < -		 Maureen Ray
Phone: 908-709-7230
Hillside Township www.townshipofhillside.org Go to the “Departments” tab and select “Office of the
Tax Collector”
-> Link < -		 Joseph P. Skelly
Phone: 973-926-5502
Fax: 973-926-1871
Kenilworth Borough www.kenilworthnj.com Go to “About Kenilworth” and click on “Departments”
-> Link < -		 Phone: 908-276-5801
Linden City www.linden-nj.org Go to “Finance” and select “Division of Tax
Collection” 		Stacey Carron
Phone: 908-474-8434
Plainfield City www.plainfield.com Click on “Departments” then select
“Administration
and Finance” and then “Tax Collector” from the
“Divisions” menu on the right
-> Link < -		 Maria Glavan
Phone: 908-753-3215
Address: 515 Watchung Avenue
Plainfield, NJ 07060
Rahway City www.cityofrahway.com Go to “Revenue and Finance” and click on
“Tax
Collector”
-> Link < -		 Sally DiRini
Phone: 732-827-2050
Fax: 732-827-0532
Roselle Borough www.boroughofroselle.com Click on “Borough Departments” and
scroll down to
“Tax Collector”
-> Link < -		 Mary Testori
Phone: 908-245-9000
Roselle Park Borough www.rosellepark.org Select “Roselle Park Borough Hall” from
the left menu
and then click on “Tax and Finance”
-> Link < -		 Jeanne Decker
Phone: 908-245-0819
Address: 110 East Westfield Avenue
Roselle Park, NJ 07204
Scotch Plains Borough www.scotchplainsnj.com Go to “Government” and select “Departments” then
click on “Tax Collector” under “Finance”
-> Link < -		 Lori Majeski
Phone:908-322-6700 x207
Fax: 908-322-5021
Address: 430 Park Avenue, Scotch Plains, NJ 07076
Union Township www.uniontownship.com Click on “Tax” under “Offices” on
the left menu
-> Link < -		 Terri Malanda
Phone: 908-851-8508
Fax: 908-851-4675
Email: tax@uniontownship.com
ESSEX COUNTY    
 
Irvington Township www.irvington.net Click on the “Departments” tab then
“Department of
Revenue and Finance”
-> Link < -		 Beverly Baytops
Phone: 973-399-6613
Fax: 973-399-6618
New Jersey Bankruptcy LawyersSuperior Court of New Jersey Chancery Division General Equity Mortgage Foreclosure
County  Judges  Courthouse Address  General Equity Link/
 General Information
 
Atlantic County Honorable William C. Todd III
609-343-2281		 1201 Bacharach Blvd.
Atlantic City, NJ 08401		 http://www.judiciary.state.nj.us/
atlantic/chancery.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Bergen County Honorable Ellen L. Koblitz
201-527–2607
Honorable Robert P. Contillo
201-527-2615		 10 Main Street
Hackensack. NJ 07601		 http://www.judiciary.state.nj.us/
bergen/civil.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Burlington County Honorable Michael J. Hogan
609-518-2707		 49 Rancocas Road
Mount Holly, NJ 08060		 http://www.judiciary.state.nj.us/
burlington/vic3b.htm#equity
For additional info go to:
http://www.judiciary.state.nj.us/
Camden County Honorable Mary Eva Colalillo
856-379-2358		 101 South Fifth Street
Camden, NJ 08103		 http://www.judiciary.state.nj.us/
burlington/vic3b.htm#equity
For additional info go to:
http://www.judiciary.state.nj.us/
Cape May County Honorable William C. Todd III
609-343-2281		 9 North Main Street
Cape May Court House,
NJ 08210		 http://www.judiciary.state.nj.us/
atlantic/chancery.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Cumberland County Honorable James E. Rafferty
856-853-3479		 Broad & Fayette Streets
Bridgeton, NJ 08302		 http://www.judiciary.state.nj.us/
gloucester/dept/civil.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Essex County HHonorable Kenneth S. Levy
973-648-3585		 50 West Market Street
Newark, NJ 07102
(973) 693-5701		 http://www.judiciary.state.nj.us/
essex/civil/equity.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Gloucester County Honorable James E. Rafferty
856-853-3479		 I North Broad Street
Woodbury NJ 08096		 http://www.judiciary.state.nj.us/
gloucester/dept/civil.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Hudson County Honorable Thomas P. Olivieri
201-795-6639		 595 Newark Avenue
Jersey City, NJ 07306		 http://www.judiciary.state.nj.us/
hudson/civil/chancery.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Hunterdon County Honorable Harriet Derman
908-231-7075		 65 Park Avenue
Flemington, NJ 08822		 http://www.judiciary.state.nj.us/
somerset/equity.htm#Equity
For additional info go to:
http://www.judiciary.state.nj.us/
Mercer County Honorable Maria Marinari Sypek
609-292-4696		 209 South Broad Street
Trenton, NJ 08650-0068		 http://www.judiciary.state.nj.us/
mercer/genequit.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Middlesex County Honorable Frank M. Ciuffani
732-519-3609		 56 Paterson St.
New Brunswick,
NJ 08903-0964		 http://www.judiciary.state.nj.us/
middlesex/vic8-3.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Monmouth County Honorable Thomas W. Cavanagh
732-431-7135		 71 Monument Park
Freehold, NJ 07728-1266
(732) 677-4300		 http://www.judiciary.state.nj.us/
middlesex/vic8-3.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Morris County Honorable Catherine M. Langlois
973-656-3938		 Washington & Court Sts.
Morristown, NJ 07963-0910		 http://www.judiciary.state.nj.us/
morris/equity.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Ocean County Honorable Frank A. Buczynski
732-929-4789		 118 Washington Street
Toms River, NJ 08754
(732) 244-2121
http://www.judiciary.state.nj.us
/ocean/index.htm		 http://www.judiciary.state.nj.us/
ocean/vic14-c.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Passaic County Honorable Margaret Mary McVeigh
973-656-3938		 77 Hamilton Street
Paterson, NJ 07505-2017		 http://www.judiciary.state.nj.us/
passaic/geneq.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Salem County Honorable Janes E. Rafferty 856-853-3479 92 Market Street
Salem, NJ 08079		 http://www.judiciary.state.nj.us/
gloucester/dept/civil.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Somerset County Honorable Harriet Derman
908-231-7075		 North Bridge Street
Somerville, NJ 08876-1262		 http://www.judiciary.state.nj.us/
somerset/equity.htm#Equity
For additional info go to:
http://www.judiciary.state.nj.us/
Sussex County Honorable Catherine M. Langlois
973-656-3938		 43-4 7 High Street
Newton, NJ 07860		 http://www.judiciary.state.nj.us/
morris/equity.htm
For additional info go to:
http://www.judiciary.state.nj.us/
Union County Honorable John F. Malone
908-659-4885		 2 Broad Street
Elizabeth, NJ 07207		 http://www.judiciary.state.nj.us/
union/civil.htm#equity
For additional info go to:
http://www.judiciary.state.nj.us/
Warren County Honorable Harriet Derman
908-231-7075		 413 Second Street
Belvidere, NJ 07823		 http://www.judiciary.state.nj.us/
somerset/equity.htm#Equity
For additional info go to:
http://www.judiciary.state.nj.us/
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