The Tax Collector is responsible to collect all property taxes. Upon receipt of the Borough’s tax assessments and certified tax rate, tax bills are calculated and mailed to property owners, authorized banks and mortgage companies. When property taxes are not paid on a timely basis, the Tax Collector is responsible for delinquent billing and schedules an annual Tax Sale to collect delinquent taxes. The Tax Collector strives to obtain a high collection rate to minimize a negative budgetary impact on the Borough’s financial expenses. The Tax Collector provides written reports to both the governing body and the State of New Jersey.
STATE ADMINISTERED PROGRAMS
PROPERTY TAX REIMBURSEMENT/“SENIOR FREEZE”/ “BLUE BOOK”
2019 Eligibility Requirements*
This program reimburses eligible senior citizens and disabled persons for property tax increases. A base year is established, and future increases are reimbursed as long as eligibility requirements are met.
- You were age 65 or older on December 31, 2018, or you were receiving Social Security disability payments on December 31, 2018, and also on December 31, 2019; and
- You lived in New Jersey continuously since December 31, 2008, or earlier as either a homeowner or renter; and
- You owned and lived in your home or leased a site in a mobile home park for a manufactured or mobile home that you owned since December 31, 2015, or earlier; and
- You paid all 2018 property taxes by June 1, 2019, and all 2019 property taxes by June 1, 2020; and
- Your annual income was less than $89,013* in 2018 and less than $91,505* in 2019. With some exceptions, all income must be taken into account, including Social Security, pension, etc.
* Eligibility rules, income limits, and benefits may be changed by the State Budget that will take effect on July 1, 2020.
Members of the public can refer to the following:
Senior Freeze (Property Tax Reimbursement)
- To ask questions, to order an application or to check the status of a filed application: 1-800-882-6597 (8:30 a.m. to 4:30 p.m., Monday–Friday, except State holidays)
- To listen to information: 1-800-323-4400
- In-person assistance at Taxation Regional Information Centers (8:30 a.m. to 4:30 p.m., Monday–Friday, except State holidays): http://www.state.nj.us/treasury/taxation/organization/ts-regional.shtml
- Online information: www.state.nj.us/treasury/taxation/ptr/index.shtml
Text Telephone Service (TTY/TDD) for Hearing-Impaired Users: 1-800-286-6613 or 609-984-7300
Taxation email address for Senior Freeze and general tax questions: email@example.com
The Division of Taxation will be mailing 2017 Homestead Benefit application packets for Sussex County beginning the week of September 14th. With very few exceptions, homeowners must file their applications online or by phone. The deadline for filing is Monday, December 2, 2019. Homeowners should read the instructions in the packet carefully, and if they meet the eligibility requirements, complete the worksheet in the packet before filing. Homeowners who have already sold the home that was their principal residence on October 1, 2017, or who plan to sell, should visit the Division’s website (www.njtaxation.org) for additional guidance.
The online application (www.njtaxation.org) and automated telephone filing system (1-877-658-2972) will be available 24 hours a day, 7 days a week during the filing period.
For other programs that may offer you some financial help or other aid, look at the website: NJHelps.org
MUNICIPALLY ADMINISTERED PROGRAMS
(See Tax Collector or Tax Assessor for Application)
The two programs administered at the Municipal Level are the Senior Citizens’ Deduction and the Veterans’ Deduction. Both give the homeowner a $250 credit on their taxes, beginning in the year that it is first approved.
To quality for the Senior Citizen’s Deduction you must have been 65 or older or disabled at the end of the prior year and meet certain income requirements. The deduction is based on income, so each year a verification form is mailed out to all the seniors with the deduction, wherein the senior must certify that their income did not exceed the amount allowed in the prior year, and that they believe that it will not exceed the amount in the subsequent year. (Income other than Social Security and other Federal programs must not exceed $10,000.)
The Veteran’s Deduction continues without any annual verification necessary until the Veteran sells the home. If a veteran dies while the deduction is in effect, his or her spouse will receive the Widow of a Veteran unless they marry again.