Departments Office of Tax Collection
| Office of Tax Collection |
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Overview:The Tax Collector is responsible for the billing, collection, reporting and enforcement of municipal taxes for the Township of Toms River. The Township of Toms River operates on the NJ State Fiscal year. Tax bills are mailed twice annually in January and July. Property taxes are due on February 1, May 1, August 1, and November 1. Failure to receive a tax bill does not exempt you from paying taxes or the interest due on delinquent taxes. The Township of Toms River does permit a 10 day grace period. Please be advised that the State of New Jersey DOES NOT allow the Tax Collector to acknowledge postmarks, therefore, the taxes must be received in our office on or before the 10th. Should the 10th fall on a weekend or legal holiday, you will have until the next business day to make payment. Payments may be made by check, cash or money order. As a statutory officer of the State of New Jersey, the Tax Collector is obligated to follow all State Statutes regarding property tax collection including billing, due dates, interest on delinquent tax payments and tax sale procedures. It is important to note that taxes must be paid in full by December 31 for all State rebate programs. Failure to have the taxes paid by December 31 disqualifies you from receiving the Property Tax Reimbursement also known as the tax freeze. Homestead type rebates would be sent to the Tax Collector and may subject your property to tax sale. AssessmentsThe Tax Collector is responsible for the billing and collection of taxes. The Tax Assessor is responsible for establishing the taxable value of your property. Any questions regarding the assessed value of your property should be directed to the Tax Assessor, Glenn Seelhorst at 732-341-1000 extension 8300 or via email:
AppealsTaxpayers may file an appeal if they want to dispute the assessed value of their property. Appeals must be filed by April 1st of the current year with the County Board of Taxation. Appeals for added or omitted assessments must be filed by December 1st of the current year. Appeal forms and information is available from The Ocean County Board of Taxation, Ocean County Courthouse, located at the corner of Washington Street and Hooper Avenue in Toms River. You may call the office of the Board of Taxation at 732-929-2008.Interest Charged on Unpaid TaxesAny taxes remaining unpaid by the 1st day of February, May, August and November are subject to interest at the rate of 8% per year for delinquencies up to $1,500.00 and 18% per year for delinquencies over $1,500.00. Please note that once a delinquency reaches the 18% threshold the account must be paid up to date before interest reverts back to 8%. Toms River Township provides a 10 day grace period for paying your taxes, however, on the 11th day interest is charged from the actual due date of the 1st. It is also important to note that the date of receipt by the Tax Collector, not the mailing postmark, is used to determine the delinquency date. Any account with a current fiscal year delinquency together with accrued interest totaling $10,000.00 or more on June 30th is subject to an additional 6% year end penalty. Call the Tax Collector at 732-341-1000 extension 8342 to determine the correct amount of interest to submit with any delinquent tax payment prior to sending the payment.Tax SaleAny tax delinquency for the current fiscal year remaining delinquent on May 11th of the following fiscal year will be subject to tax sale. The tax sale includes delinquent taxes as well as delinquent sewer charges as dictated by New Jersey statutes. When a property is included in the tax sale, a lien is sold for the amount of the eligible municipal charges together with interest to the date of the tax sale and costs of sale. Interest rates for liens sold may be as high as 18%. Depending on the amount of the lien sold there are additional penalties of 2, 4 or 6% charged. The lien holder, under certain circumstances, may also be entitled to legal fees as well. Lien holders may pay any subsequent tax or sewer charges and add these charges to the original lien. Interest accrues on the original lien as well as any subsequent charges paid by the lien holder. The sale of a tax lien on a property does not give the purchaser of the certificate any rights of ownership or to trespass on the property. This is acquired by the foreclosure process. A lien holder may begin to foreclose on the property two years after the purchase of the tax sale certificate. If the certificate was not purchased by an outside lien buyer at the tax sale, the Township would be the lien holder and may begin the foreclosure process in as little as six months from the tax sale date. It is important to recognize that a tax lien may become quite costly to redeem especially as additional charges accrue; therefore, it would be in the best interest of the property owner to try and pay their taxes before the property goes to tax sale and the amounts snowball. For further information on tax liens you may call the Tax Collector at 732-341-1000 extension 8342. You may also contact us via email:Kathleen Adams, Tax Collector This e-mail address is being protected from spambots. You need JavaScript enabled to view it Rose Jelm, Deputy Tax Collector This e-mail address is being protected from spambots. You need JavaScript enabled to view it Resources:Frequently Asked QuestionsForms, Applications & Downloads |
