Tax Collector
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Kathleen Smick, CTC
609-894- 8222 |
Tax Collector Office Hours:
Monday through Friday 7:30am – 4:00pm |
The tax department prepares tax bills and maintains an accounting of all tax collections and enforces the collection of delinquent municipal charges through foreclosure of municipal tax liens and municipal tax sales. In New Jersey, the local municipality is the agent for billing and collecting taxes due for school and county taxes. Only the Local Municipal Purpose tax shown on your bill is kept by the Borough for operational expenses.
Billing Information
Property tax bills are mailed out once a year in July. The property tax bill should be given to a new owner or paying agent upon sale or exchange of the property.
Property tax bills are mailed out once a year in July. The property tax bill should be given to a new owner or paying agent upon sale or exchange of the property.
Preliminary and Final Taxes
Your tax bill consists of four quarters: the 3rd and 4th quarters of the current year and the 1st and 2nd quarters of the upcoming year. The 3rd and 4th quarters (final taxes) are adjusted to conform to the tax rate for the current year. The 1st and 2nd quarters (preliminary taxes) are based on the prior year’s tax rate and are equal to one half of that year’s taxes.
Your tax bill consists of four quarters: the 3rd and 4th quarters of the current year and the 1st and 2nd quarters of the upcoming year. The 3rd and 4th quarters (final taxes) are adjusted to conform to the tax rate for the current year. The 1st and 2nd quarters (preliminary taxes) are based on the prior year’s tax rate and are equal to one half of that year’s taxes.
Added Assessment Bills
Added Assessment tax bills are for new construction or improvements to an existing structure that are sent out once a year in October and are to be paid in addition to your regular tax bill.
Added Assessment tax bills are for new construction or improvements to an existing structure that are sent out once a year in October and are to be paid in addition to your regular tax bill.
Appeals
Current year taxes – All appeals must be filed with the Burlington County Board of Taxation at 49 Rancocas Road, My Holly, NJ on or before April 1 st . Appeals for Added and Omitted Assessments must be filed before December 1 st . You may call the County Board of Taxation at 609-265- 5056 or online at www.co.burlington.nj.us/326/Tax-Appeals
Current year taxes – All appeals must be filed with the Burlington County Board of Taxation at 49 Rancocas Road, My Holly, NJ on or before April 1 st . Appeals for Added and Omitted Assessments must be filed before December 1 st . You may call the County Board of Taxation at 609-265- 5056 or online at www.co.burlington.nj.us/326/Tax-Appeals
Property Tax Relief Programs
The State of NJ offers several Property Tax Relief Programs. Click on the link below to learn about your options!
https://www.state.nj.us/treasury/taxation/relief.shtml
The State of NJ offers several Property Tax Relief Programs. Click on the link below to learn about your options!
https://www.state.nj.us/treasury/taxation/relief.shtml
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Property Tax Deductions
Veterans and their surviving spouse/civil union partner may be eligible for a $250.00 Veteran deduction. Senior citizens age 65 or older, the surviving spouse/surviving civil union partner (if qualified) and 100% disabled person, their surviving spouse/surviving civil union partner (if qualified) may be eligible for a $250.00 deduction if their gross income is under $10,000 excluding Social Security. |
Property Tax Deductions Forms
* SS = Surviving Spouse
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Assessments
The Collector does not determine assessments. Questions concerning the value of your property should be addressed to the Tax Assessor.
The Collector does not determine assessments. Questions concerning the value of your property should be addressed to the Tax Assessor.
Payment information
Taxes are payable quarterly on the 1st day of February, May, August and November, with a 10-day grace period. Payments must be made on or before the due date to avoid interest charges. Postmarks are not accepted.
Failure to receive a tax bill does not relieve the owner from paying property taxes or delinquent interest on late payments. Per NJSA 54:4-64
There are several options for payment:
If you wish a receipt and pay by mail, include the entire bill and a SASE with your payment.
Taxes are payable quarterly on the 1st day of February, May, August and November, with a 10-day grace period. Payments must be made on or before the due date to avoid interest charges. Postmarks are not accepted.
Failure to receive a tax bill does not relieve the owner from paying property taxes or delinquent interest on late payments. Per NJSA 54:4-64
There are several options for payment:
- Pay on-line by credit card
- Pay in person
- After hours payment slot in front of building
- Mail Tax Payments to:
Borough of Pemberton
Tax Department
50 Egbert Street
Pemberton NJ 08068
If you wish a receipt and pay by mail, include the entire bill and a SASE with your payment.
Tax Sale
The Tax Collector is required by state law to hold a tax sale each year for the prior year's unpaid municipal charges. Municipal charges include, but are not limited to, water, sewer, trash, maintenance liens and taxes. Your property is not sold at the tax sale; a lien is placed on it. The lien holder pays the debt owed to the municipality by the assessed owner of the property in return for a guaranteed interest rate on the amount paid when the lien is redeemed. The tax sale certificate that is issued is the detailed receipt of what the lien holder purchased at the tax sale; most lien holders record their liens at the Burlington County Clerk's Office to insure redemption of the lien if the property is sold. Clear title cannot be issued for a property with recorded liens on it. At the tax sale, most liens are sold to a third party, on occasion there is not a third party interested in purchasing the lien and the lien is struck off to the municipality. If a lien is held by Pemberton Borough they may begin foreclosure proceedings six months from the date of the tax sale. The lien holder also has the right to pay any municipal charges that are billed to the property once they are delinquent, and add them to the lien balance. Liens MUST be redeemed in full with guaranteed funds through the Tax Collector's office. Assessed owners of property are ultimately responsible for the municipal charges even if you are escrowing for taxes through your mortgage company.
The Tax Collector is required by state law to hold a tax sale each year for the prior year's unpaid municipal charges. Municipal charges include, but are not limited to, water, sewer, trash, maintenance liens and taxes. Your property is not sold at the tax sale; a lien is placed on it. The lien holder pays the debt owed to the municipality by the assessed owner of the property in return for a guaranteed interest rate on the amount paid when the lien is redeemed. The tax sale certificate that is issued is the detailed receipt of what the lien holder purchased at the tax sale; most lien holders record their liens at the Burlington County Clerk's Office to insure redemption of the lien if the property is sold. Clear title cannot be issued for a property with recorded liens on it. At the tax sale, most liens are sold to a third party, on occasion there is not a third party interested in purchasing the lien and the lien is struck off to the municipality. If a lien is held by Pemberton Borough they may begin foreclosure proceedings six months from the date of the tax sale. The lien holder also has the right to pay any municipal charges that are billed to the property once they are delinquent, and add them to the lien balance. Liens MUST be redeemed in full with guaranteed funds through the Tax Collector's office. Assessed owners of property are ultimately responsible for the municipal charges even if you are escrowing for taxes through your mortgage company.
Interest on Delinquent Payments
Interest will be charged at the rate of 8% per annum on the first $1,500.00 of delinquency, and 18% on any amount of delinquency over $1,500.00 until such time as taxes are paid current. Payment is applied first to all delinquent interest and then to the oldest principal balance.
Interest will be charged at the rate of 8% per annum on the first $1,500.00 of delinquency, and 18% on any amount of delinquency over $1,500.00 until such time as taxes are paid current. Payment is applied first to all delinquent interest and then to the oldest principal balance.
Property Taxpayer Bill of Rights
P. L. 2017, c. 128.
Overview
The Property Taxpayer Bill of Rights ensures that: 1) All property taxpayers are accorded the basic rights of fair and equitable treatment under the State Constitution and laws of New Jersey; 2) All property taxpayers receive the information and assistance they need to understand and meet their property tax responsibilities.
Services to Property Taxpayers
As a property taxpayer, you have the right to obtain information explained in simple, nontechnical terms about:
Required Website Posting The Property Taxpayer Bill of Rights must be posted on the webpage of each county board of taxation and each municipality in the State having an internet webpage.
P. L. 2017, c. 128.
Overview
The Property Taxpayer Bill of Rights ensures that: 1) All property taxpayers are accorded the basic rights of fair and equitable treatment under the State Constitution and laws of New Jersey; 2) All property taxpayers receive the information and assistance they need to understand and meet their property tax responsibilities.
Services to Property Taxpayers
As a property taxpayer, you have the right to obtain information explained in simple, nontechnical terms about:
- Your responsibilities and rights as a property owner and property taxpayer;
- Your real property assessment and how it is determined and calculated;
- Your right to appeal and how to appeal an assessment you believe is incorrect as to your property or as to another property in the same county and the time limits involved;
- Your right, in the context of a property tax appeal, to view the property record card of other real property in the municipality;
- Responsiveness You have the right to expect questions will be responded to within a reasonable amount of time;
- Statements and Notices You have the right to expect all notices you receive will clearly identify the purpose of the communication and the proper procedure when responding;
- For More Information Many Local Property Tax forms and publications are available on our website;
Required Website Posting The Property Taxpayer Bill of Rights must be posted on the webpage of each county board of taxation and each municipality in the State having an internet webpage.