Title 54, Title 54: TAXATION

54:4-66 When calendar year taxes payable, delinquent. 54:4-66. a. Taxes for municipalities operating under the calendar fiscal year shall be payable the first installment as hereinafter provided on February 1, the second installment on May 1, the third installment on August 1 and…

54:4-66.1 Fiscal year taxes payable, delinquent; definitions; formula. 2. Taxes in municipalities operating under the State fiscal year shall be payable and shall be delinquent pursuant to the following provisions: a. Taxes shall be payable in the first installment as hereinafter…

54:4-66.10 Construction of act. 5. The provisions of P.L.2018, c.11 (C.54:4-66.6 et al.) shall not be construed to prohibit a municipality or county from accepting bequests, legacies, or gifts pursuant to N.J.S.40A:5-29, or to prevent a local unit from accepting charitable donati…

54:4-66.11 Immunity from certain liability. 6. a. Notwithstanding any State law or regulation or contract terms to the contrary, no mortgagee or servicing organization shall be entitled to hold a local property owner liable for electing to meet his or her obligations to a local u…

54:4-66.12 Rules, regulations. 7. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to the contrary, the State Treasurer, the Director of the Division of Taxation, Commissioner of the Department of Banking and Insurance, C…

54:4-66.2 Estimated, reconciled tax bills for municipalities, procedures. 3. a. Notwithstanding any provision of law, rule or regulation to the contrary, whenever a municipal governing body determines that the municipal tax collector will be unable to complete the mailing or deli…

54:4-66.3. Estimated, reconciled tax bills for municipality operating on calendar fiscal year 4. Whenever, pursuant to section 3 of P.L.1994, c.72 (C.54:4-66.2), a governing body of a municipality operating on the calendar fiscal year determines that the tax collector will be una…

54:4-66.4. Estimated reconciled tax bills for municipality operating on State fiscal year. 5. a. Whenever, pursuant to section 3 of P.L.1994, c.72 (C.54:4-66.2), a governing body of a municipality operating on the State fiscal year determines that the tax collector will be unable…

54:4-66.5. Regulations, forms, procedures 19. The Local Finance Board, in accordance with the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt such regulations, forms and procedures as may be necessary to effectuate the purposes …

54:4-66.6 Definitions relative to local government unit charitable funds. 1. As used in P.L.2018, c.11 (C.54:4-66.6 et al.): "Annual credit-eligible donation cap" means the cap on the total value of local charitable donations that are eligible for a local property tax credit, as …

54:4-66.7 Establishment of certain charitable, spillover funds by local unit. 2. a. A local unit may establish by ordinance, or resolution, as appropriate, one or more charitable funds for specific public purposes of that local unit. A charitable fund shall be held in one or more…

54:4-66.8 Permitted donations; use of funds. 3. a. Any person or entity may donate to a charitable fund, regardless of property ownership or location of residence by directing the payment to the fund administrator of a charitable fund of a local unit. A donation to a charitable f…

54:4-66.9 Credit applied to property taxes. 4. a. For fiscal years beginning on or after January 1, 2018, the tax collector shall allow a local property owner a credit to be applied to property taxes as hereinafter set forth. b. The credit shall be equal to 90 percent of the amou…

54:4-67 Discount for prepayment; interest for delinquencies; notification; exceptions. 54:4-67. a. (1) The governing body of each municipality may by resolution fix the rate of discount to be allowed for the payment of taxes or assessments previous to the date on which they would…

54:4-67.1. Accounts of unpaid properties deemed delinquent 15. Notwithstanding the payment of any property taxes, assessments or municipal charges by the purchaser of the total property tax levy pursuant to subsection c. of section 17 of P.L.1997, c.99 (C.54:5-113.6), the account…

54:4-68 Property taxes, assessments, prepayment in certain cases. 54:4-68. The officer charged with the collection of taxes or assessments shall receive the tax or assessment due or to become due for any current year at any time during the year as provided in this section and sec…

54:4-68.1 Definitions relative to prepayment; issuance of receipt, refund. 2. a. For the purposes of this section: "Dedicated prepayment" means a payment toward an anticipated quarterly installment property tax and assessment obligation that is made prior to the issuance of the t…

54:4-69. Discount; excess refunded; deficiency collected The governing body may by resolution authorize a discount on all such advance payments at a rate not to exceed one-half of one per cent per month for each month for which the advance payments are made. Should the amount so …

54:4-69.1. Payment of taxes by mortgagee Whenever a mortgagee shall pay any taxes on the mortgaged premises and give notice to the collector of taxes at the time of such payment that payment is being made of such taxes as mortgagee, and an appeal from the assessment placed or the…

54:4-69.2. Credit, against taxes due or to become due, for refund on reduction of assessment If any taxpayer shall have paid the taxes upon any assessment of property under the provisions of chapter four of Title 54 of the Revised Statutes and shall, upon appeal, have obtained a …

54:4-7. Deductions for slaughter of condemned cattle The tax collector of each municipality shall annually deduct from the taxes on personal property due from the owners of cattle slaughtered under the provisions of sections 4:5-18 to 4:5-33 of the title Agriculture and Domestic …

54:4-70. Acceptance of orders issued by school board as tax payments Any municipality may receive for payment of taxes, assessments or other municipal charges, orders issued by the board of education for the payment of obligations to the amount of money due and owing by such muni…

54:4-71. Payments entered in duplicate; cash book; mechanical recordation The collector shall enter the date and amount of each payment on his duplicate in the proper column opposite the items of tax on account of which the payment is made, and shall make a similar entry in a pro…

54:4-72. Collector's office; when open In taxing districts having a public building, an office therein shall be set apart for the collector who shall attend there on such days in each week during the months next preceding the month in which taxes become delinquent, as the governi…

54:4-73. Collector's monthly report; payments to municipal treasurer The collector, or other officer having custody of collected taxes, shall, on the first day of each month or oftener if required by the governing body of the municipality, report his collections to the governing …

54:4-74 Payment of State and county taxes by municipality. 54:4-74. For the purpose of this section: "County tax due" or "tax due" means the amount so assessed less the county's proportionate share of the property taxes no longer owed by the municipality pursuant to the blue acre…

54:4-75 Payment by municipality of school moneys to board secretary or treasurer. 54:4-75. For the purpose of this section: "School tax due" or "tax due" means the amount so assessed less the school district's proportionate share of the property taxes no longer owed by the munici…

54:4-76 Payment of taxes due by municipality, county; borrowing permitted, interest; waiver. 54:4-76. a. The governing body of the municipality or the county shall cause the county tax due, as calculated pursuant to R.S.54:4-74, and other county taxes levied, school tax due, as c…

54:4-77. State taxes; payment by county The county treasurer shall pay the state taxes assessed in the taxing districts of his county to the state treasurer on or before December twentieth in each year.

54:4-78. Enforcement of payment of personal taxes The collector shall, in person or by deputy, after the date when the last installment of the taxes for such year are due and delinquent, enforce the payment of all taxes on personal property and dog taxes by distress and sale of a…

54:4-79. Arrest and imprisonment for nonpayment of personal taxes If goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay the taxes on personal property and dog tax, the collector may, in person or by deputy, take the body …

54:4-8. Deductions made by tax collector; resolution Upon the receipt of the proof required by section 54:4-7 of this title, the collector shall make the deduction and shall file the proof with the governing body of the municipality or the clerk thereof. Thereupon the governing b…

54:4-8.10 Definitions. 1. (a) (Deleted by amendment, P.L.2019, c.413) (b) "Assessor" means the assessor, board of assessors or any other official or body of a taxing district charged with the duty of assessing real and personal property for the purpose of general taxation. (c) "C…

54:4-8.11 Veterans' tax deduction. 2. Every person a citizen and resident of this State now or hereafter honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States and a surviving spouse as defined her…

54:4-8.12 Application for tax deduction. 3. No veteran's deduction from taxes assessed against real and personal property, as provided herein, shall be allowed except upon written application therefor, which application shall be on a form prescribed by the Director of the Divisio…

54:4-8.13. Filing of application with assessor An application for a veteran's deduction hereunder may be filed with the assessor of the taxing district at any time on or before December 31 of the pretax year. If so filed and approved by the assessor, he shall allow a veteran's de…

54:4-8.15 Facts essential to support claim for deduction. 6. Every fact essential to support a claim for a veteran's deduction hereunder shall exist on October 1 of the pretax year and in the case of an application by a veteran such application shall establish that the claimant w…

54:4-8.16. Continuance of deductions A claim having been filed with and allowed by the assessor shall continue in force from year to year thereafter without the necessity for further claim so long as the claimant shall be entitled to a veteran's deduction hereunder, but the asses…

54:4-8.17 Apportionment of veteran's deduction; additional to other entitlements. 8. No person shall be allowed a veteran's deduction from the tax assessed against real and personal property of more than $100 in the aggregate in tax year 2000, $150 in the aggregate in tax year 20…

54:4-8.18 Continuance to deduction right; change in status. 9. Where title to property as to which a veteran's deduction is claimed is held by claimant and another or others, either as tenants in common or as joint tenants, a claimant shall not be allowed a veteran's deduction in…

54:4-8.19. Rules and regulations; forms The director is empowered to promulgate such rules and regulations and to prescribe such forms as he shall deem necessary to effectively administer the provisions of this act. He may, in his discretion, eliminate the necessity for sworn app…

54:4-8.20. Administration of oaths Each assessor and collector and his duly designated assistants are hereby authorized to take and administer the oath, where required, on any claim for a veteran's deduction hereunder and no charge shall be made for the taking of any affidavit or…

54:4-8.21. Appeals An aggrieved taxpayer may appeal from the disposition of a claim for a veteran's deduction under this act in the same manner as is provided for appeals from assessment generally. L.1963, c. 171, s. 12.

54:4-8.22. Repeal Chapter 184 of the laws of 1951 with all amendments thereof and supplements thereto is repealed except so far as may be necessary to permit the allowance of any claim for exemption from taxation for the tax year 1963 filed pursuant to said act prior to January 1…

54:4-8.23. Application of act This act shall apply to real and personal property taxes due and payable in the year 1964 and thereafter, and shall not affect the obligation, lien, or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any ass…

54:4-8.24 Reimbursement to taxing district relative to veterans' property tax deductions 5. The State shall annually reimburse each taxing district in an amount equal to 102 percent of the amount of any veterans' property tax deductions granted in that taxing district. L.1997, c.…