reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 3 - CERTIFIED TAX COLLECTORS › Section 5:32-3.1 - Duties of a tax collector

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The tax collector
				shall carry out the duties set forth in this section, along with such other duties
				as are required by law:
1. With respect to
				billing, the tax collector shall be responsible for:
i. Ascertaining the amount of taxes due from each
				taxpayer and informing each taxpayer of this fact;
ii. Understanding the process by which taxes are
				determined;
iii. Cooperating with the
				municipal tax assessor, the county board of taxation, and other financial
				authorities;
iv. Designing and
				implementing an efficient method of issuing bills; and
v. Having a working knowledge of property tax
				exemptions, abatements, and deductions, along with electronic data processing of tax
				rolls and tax billing.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 3 - CERTIFIED TAX COLLECTORS › Section 5:32-3.2 - Course of instruction-certified tax collector

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In addition to other requirements defined by
				N.J.S.A.
				40A:9-145 et seq., successful completion of the
				courses described in (a)1, 2, and 3 below and as administered through the Center for
				Government Services at Rutgers, the State University, shall be required of
				candidates for municipal tax collector certification.
1. Principles of Municipal Tax Collection I, as
				follows:
i. Local government in New
				Jersey;
ii. Office and duties of the tax
				collector;
iii. Office and duties of the
				assessor and the county board of taxation;
iv. Assessments for local improvements;
v. Tax deductions and exemptions;
vi. Billing duties;
vii. Cashier duties;
viii. Reports;
ix. Interest;
x. Enforcement duties prior to tax sale;
xi. Personal property;
xii. Miscellaneous duties;
xiii. Office and duties of the
				treasurer;
xiv. Office and duties of the
				utility collector;
xv. Office and duties
				of the tax search officer;
xvi.
				Treasurer of school monies; and
xvii.
				Tax sale overview.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 3 - CERTIFIED TAX COLLECTORS › Section 5:32-3.3 - Renewal of tax collector certificates

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Renewal of a tax collector certificate shall be required every two years, subject to
				the applicant's fulfillment of continuing education requirements, the submission of
				an application for renewal, and payment of a $ 50.00 fee payable to the Treasurer,
				State of New Jersey. Renewal of a tax collector certificate shall be requested on a
				renewal form approved by and submitted to the Director.
1. Applicants shall obtain a minimum of 15
				continuing education contact hours in the subject areas of enforcement, legislation,
				reporting/billing and collection, ethics, and general/secondary duties. Said credits
				shall be approved by the Director as relevant to the subject matter area and the
				duties of a tax collector pursuant to law, with the following minimum contact hours
				for each subject area:
i. Three contact hours in
				the subject area of enforcement;
ii. Two
				contact hours in the subject area of legislation;
iii. Two contact hours in the subject area of
				reporting/billing collection;
iv. Three
				contact hours in the subject area of ethics; and
v. Two contact hours in the subject area of
				general/secondary duties.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 4 - QUALIFIED PURCHASING AGENTS › Section 5:32-4.1 - Qualified purchasing agent

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An individual shall
				be considered a qualified purchasing agent pursuant to
				N.J.S.A.
				40A:11-9.b to exercise the supplemental authority
				as set forth in
				N.J.S.A.
				40A:11-3 and
				40A:11-4.3 or
				18A:18A-3 and
				18A:18A-4.3 upon meeting the criteria
				relevant to the individual as set forth in
				N.J.S.A.
				40A:11-9.
(b) To meet the criteria of required training
				courses set forth in
				N.J.S.A.
				40A:11-9.b(5), an applicant shall successfully
				complete the following courses provided by the Division of Local Government
				Services, or, with the approval of the Director, the Center for Government Services
				at Rutgers, the State University of New Jersey or a county college:
1. Principles of Public Purchasing I;
2. Principles of Public Purchasing II;
3. Principles of Public Purchasing III;
				and
4. Municipal Finance Administration,
				or either of the following courses: Municipal Finance Administration for Municipal
				Clerks or Municipal Finance Administration for Purchasing Agents.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 4 - QUALIFIED PURCHASING AGENTS › Section 5:32-4.2 - Continuing education requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Renewal of a
				qualified purchasing agent certificate shall be required every three years, subject
				to the applicant's fulfillment of continuing education requirements, the submission
				of an application for renewal, and payment of a $ 35.00 fee payable to the order of
				the Treasurer, State of New Jersey.
1. For
				certificate renewal cycles commencing before August 1, 2022, applicants shall obtain
				20 continuing education contact hours in the subject areas of procurement
				procedures, office administrative/general duties, ethics, and green purchasing. For
				certificate renewal cycles commencing on or after August 1, 2022, applicants shall
				obtain 25 continuing education contact hours in the subject areas of procurement
				procedures, office administrative/general duties, ethics, and green purchasing. Said
				credits shall be approved by the Director as relevant to the subject matter area and
				the duties of a QPA pursuant to
				N.J.S.A.
				40A:11-9 and this chapter, with the following
				minimum contact hours for each subject area:
i.
				Two contact hours in the subject area of procurement procedures for certificate
				renewal cycles commencing before August 1, 2022, or for certificate renewal cycles
				commencing on or after August 1, 2022, five contact hours in the subject area of
				procurement procedures;
ii. Two contact
				hours in the subject area of office administrative/general duties;
iii. Three contact hours in the subject area of
				ethics; and
iv. Two contact hours in the
				subject area of green purchasing.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 4 - QUALIFIED PURCHASING AGENTS › Section 5:32-4.3 - Procedures for increasing the bid threshold

Current through Register Vol. 56, No. 14, July 15, 2024
A contracting unit with a purchasing agent who possesses a
				  qualified purchasing agent certificate pursuant to
				  N.J.S.A.
				  40A:11-9 desiring to take advantage of the
				  supplemental authority of
				  N.J.S.A.
				  40A:11-3 and
				  40A:11-4.3 or 18A:18-3 and
				  18A:18A-4.3 shall have its governing
				  body pass a resolution authorizing the amount of a higher bid threshold for the
				  contracting unit, the amount of which shall not exceed the statutory maximum bid
				  threshold.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 4 - QUALIFIED PURCHASING AGENTS › Section 5:32-4.4 - Vacancy in the office of purchasing agent

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Following the appointment of a purchasing agent for a contracting unit, if the
				person appointed no longer performs such duties, the governing body or chief
				executive officer, as appropriate to the form of government, may appoint, for a
				period not to exceed one year commencing from the date of the vacancy, a person who
				does not possess a qualified purchasing agent certificate to serve as a temporary
				purchasing agent. With the approval of the Director, a contracting unit may appoint
				or reappoint a temporary purchasing agent for a maximum of one additional year
				following the end of the first temporary appointment. No contracting unit shall
				employ a temporary purchasing agent for more than two consecutive years.
1. Prior to the end of the first year appointment
				of a temporary purchasing agent, the governing body, or chief executive officer, as
				appropriate, shall request, in writing, permission from the Director to appoint a
				temporary purchasing agent for a second year. A questionnaire approved by the
				Director shall be completed and included with the written request. The completed
				questionnaire and any documents submitted in support of said questionnaire shall be
				exempt from disclosure under the Open Public Records Act,
				N.J.S.A.
				47:1A-1 et seq.
2. Before granting approval to appoint or
				reappoint a temporary purchasing agent for a second year, the Director shall be
				satisfied that the individual is of good moral character and can satisfactorily
				fulfill the duties of a purchasing agent. Any request to the Director shall provide
				the following information:
i. The candidate's
				efforts to obtain a qualified purchasing agent certificate;
ii. Whether, as a condition of hiring, the
				contracting unit performed a criminal background check, credit check and judgment
				search, along with the results thereof;
iii. An explanation of any repeat comments on the
				most recent annual audit, attributable to the office of purchasing agent;
				and
iv. An explanation of any complaints
				against the office of purchasing agent from a member of the public or other persons
				that are of a serious nature, such as those involving potential, ongoing, or prior
				litigation.
3. The Director
				may request from the governing body or chief executive officer of the contracting
				unit, as appropriate, such other information as may be necessary to determine the
				individual's good moral character and ability to fulfill the duties of purchasing
				agent.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 5 - REGISTERED MUNICIPAL CLERKS › Section 5:32-5.1 - Certification of registered municipal clerks

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				No person shall be appointed or reappointed as a municipal clerk by a municipality,
				unless they have been issued a registered municipal clerk certificate by the
				Director of the Division of Local Government Services.
(b) Candidates for registered municipal clerk
				certification shall first successfully complete an examination administered by the
				Division. The examination shall be held on a semi-annual basis.
(c) Candidates for the registered municipal clerk
				certification exam shall meet the age, citizenship, character, and
				education/experience requirements set forth in
				N.J.S.A.
				40A:9-133.2.a and b. In addition, candidates for
				examination shall furnish proof of successfully completing the following courses,
				provided by Rutgers, the State University of New Jersey or similar courses offered
				at a college or university approved by the Division:
1. Introduction to the Duties of the Municipal
				Clerk;
2. Advanced Duties of the
				Municipal Clerk;
3. Local Elections
				Administration;
4. Information and
				Records Management; and
5. Municipal
				Finance Administration for Municipal Clerks or Municipal Finance Administration for
				Purchasing Agents.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 5 - REGISTERED MUNICIPAL CLERKS › Section 5:32-5.2 - Renewal of registered municipal clerk certificates

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Renewal of a registered municipal clerk certificate shall be required every two
				years, subject to the applicant's fulfillment of continuing education requirements,
				the submission of an application for renewal, and payment of a $ 50.00 fee payable
				to the Treasurer, State of New Jersey. Renewal of registered municipal clerk
				certificates shall be requested on a renewal form approved by and submitted to the
				Director.
1. Applicants shall obtain a minimum of
				20 continuing education contact hours in the subject areas of elections, finance,
				licensing, records, ethics, and professional development. Said credits shall be
				approved by the Director as relevant to the subject matter area and the duties of a
				registered municipal clerk pursuant to
				N.J.S.A.
				40A:9-133(e), with the following
				minimum contact hours for each subject area:
i.
				Two contact hours in the subject area of elections;
ii. Two contact hours in the subject area of
				finance;
iii. Three contact hours in the
				subject area of ethics;
iv. Two contact
				hours in the subject area of licensing;
v. Two contact hours in the subject area of
				records; and
vi. Two contact hours in
				subject area of professional development.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS › Subchapter 5 - REGISTERED MUNICIPAL CLERKS › Section 5:32-5.3 - Vacancy in the office of municipal clerk by reason of departure of a registered municipal clerk

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When a vacancy
				occurs in the office of municipal clerk by reason of departure of a registered
				municipal clerk, the municipality's governing body may appoint, for a period not to
				exceed one year commencing from the date of the vacancy, a person who does not
				possess a registered municipal clerk certificate to serve as acting municipal clerk.
				With the approval of the Director based upon (a)2 and 3 below, a municipality may
				appoint or reappoint an acting municipal clerk for up to two additional one-year
				terms following the end of the first temporary appointment. No municipality shall
				have an acting municipal clerk for more than three consecutive years.
1. Prior to the end of the first year appointment
				of an acting municipal clerk, the governing body shall request, in writing,
				permission from the Director to appoint or reappoint an acting municipal clerk for
				an additional one-year term. A questionnaire approved by the Director shall be
				completed and included with the written request. A request for Director approval of
				a third one-year term shall follow the same procedure. The completed questionnaire
				and any documents submitted in support of said questionnaire shall be exempt from
				disclosure under the Open Public Records Act,
				N.J.S.A.
				47:1A-1 et seq.
2. Before granting approval to appoint or
				reappoint an acting municipal clerk for a second or third consecutive one-year term,
				the Director shall be satisfied that the individual is of good moral character and
				can satisfactorily fulfill the duties of a municipal clerk. Any request to the
				Director shall provide the following information:
i. The candidate's efforts to seek a registered
				municipal clerk certificate;
ii.
				Whether, as a condition of hiring, the municipality performed a criminal background
				check, credit check, and judgement search, along with the results thereof. For
				requests to reappoint the same individual to another one-year term, any updates to
				such information shall be disclosed;
iii. An explanation of any repeat comments on the
				most recent annual audit, attributable to the office of municipal clerk;
iv. An explanation of any Open Public Records Act
				complaints involving the acting municipal clerk; and
v. An explanation of any complaints against the
				office of municipal clerk from a member of the public or other persons that are of a
				serious nature, such as those involving potential, ongoing, or prior
				litigation.
3. The Director
				may request from the municipality's governing body such other information as may be
				necessary to determine the individual's good moral character and ability to fulfill
				the duties of a municipal clerk.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 1 - TAX COLLECTION PROCEDURES › Section 5:33-1.1 - Electronic municipal tax lien sales

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No municipality may
				contract with a third-party vendor to conduct tax lien sales that is not a
				nationally recognized electronic municipal tax lien service. In order to qualify as
				a "nationally recognized electronic municipal tax lien service," the vendor must
				presently conduct internet-based electronic municipal tax lien sales in at least two
				states, or have conducted internet-based electronic municipal tax lien sales in the
				past two years that have included bidders from more than one state, or affirmatively
				market a system for performing internet-based electronic municipal tax lien sales in
				more than one state.
(b) An electronic
				municipal tax lien sale shall be authorized by a resolution of the governing
				body.
(c) For any contract for an
				electronic municipal tax lien service that exceeds the contracting unit's bid
				threshold, an electronic municipal tax lien service shall not be construed to fall
				under one of the exceptions to public advertising for bids set forth in
N.J.S.A. 40A:11-5
, except as
				set forth under 40A:11-5(3) and 40A:11-5(4).
1. An
				electronic municipal tax lien service may be procured through competitive
				contracting pursuant to
N.J.S.A. 40A:11-4
.1 et seq., without seeking prior approval of the Director of the Division
				of Local Government Services.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 1 - TAX COLLECTION PROCEDURES › Section 5:33-1.2 - Bank collection of tax payments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any municipality
				adopting a resolution to contract for services in connection with
				54:4-122.9 shall, prior to adoption,
				obtain written advice from the municipal auditor who shall review the proposed
				contract for compliance with law, any relevant rules, and proper internal control
				procedures. Within three days of adoption of such a resolution, the Municipal Clerk
				shall submit a certified copy of the resolution and report of the auditor to the
				Director of the Division of Local Government Services. Unless action is otherwise
				taken by the Director within 30 days of receipt, the resolution shall be deemed
				approved. Such contract shall include detailed procedures to be used in implementing
				procedures to receive and deposit funds, forwarding of back-up materials to the
				collector, holding of funds, audit trails and all other information required for
				evaluation of the proposed system.
(b)
				The bank, savings bank or trust company designated by any resolution to receive
				current tax payments, current water and sewer rents, and other public moneys must be
				designated as an official depository in accordance with
				40A:5-14.
(c) Any municipality which has contracted with a
				bank, savings bank or trust company under
				54:4-122.9 shall notify all taxpayers
				at least once annually that such a service has been contracted. Notification must be
				made by mail to all taxpayers at least 30 days prior to the next payment due,
				payable and subject to possible receipt by such bank, savings bank or trust company
				agent, following the designation of such agent.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 1 - TAX COLLECTION PROCEDURES › Section 5:33-1.3 - Form of tax collection record

Current through Register Vol. 56, No. 14, July 15, 2024
Tax collectors shall use a standard form for posting preliminary
				  and final taxes. The content of the form may be reproduced through the use of
				  electronic data processing systems. Sample copies can be obtained from:
Division of Local Government Services
Department of Community Affairs
PO Box 803
Trenton, N.J. 08625-0803
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 1 - TAX COLLECTION PROCEDURES › Section 5:33-1.4 - Municipal Lien Forms

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Use of the following
				forms for the stated purposes is required by municipal taxing districts in the State
				of New Jersey.
1. Original and Duplicate
				Certificates of Sale for Unpaid Municipal Liens; and
2. Official Search and Certificates of Search for
				Municipal Liens.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 1 - TAX COLLECTION PROCEDURES › Section 5:33-1.5 - Third party transaction reconciliation accounts

Current through Register Vol. 56, No. 14, July 15, 2024
When check-based or electronic payments for multiple parcels made
				  by property tax processing organizations and servicing organizations defined
				  pursuant in 17:16F-15 cannot be correctly
				  reconciled, the tax collector shall create a subsidiary ledger entry to record
				  unreconciled items. The tax collector shall work to reconcile the discrepancy by the
				  end of the fiscal year. All transactions necessary to reconcile entries shall be
				  noted in the subsidiary ledger, and, when necessary, approved by the governing
				  body.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 1 - TAX COLLECTION PROCEDURES › Section 5:33-1.6 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The words and terms used in this subchapter shall have the
				  following meanings, unless the context clearly indicates otherwise.
"Charitable fund" shall have the meaning defined in N.J.S.A.
				  54:4-66.6 and N.J.A.C. 5:30-18.1.
"Current" payment means any payment which is not yet due and
				  payable, or any payment which became due and payable within the tenth calendar day
				  prior to its receipt, provided that the municipality has adopted a resolution
				  allowing "that no interest shall be charged if payment of any installment is made
				  within the tenth calendar day following the date upon which the same became payable"
				  in accordance with provisions of
				  54:4-67.
"Delinquent" payment means any payment which is not current (as
				  defined above), plus any payments for accounts on which a Tax Title Lien
				  exists.
"Property identification information" means the information
				  necessary to identify a specific parcel of land and includes the following elements:
				  name of municipality, county, block number, lot number, qualification code, property
				  address or location, name and mailing address of the property owner.
"Replacement bill" shall mean a property tax bill made or
				  generated by a mortgagee, servicing organization, or tax processing organization to
				  serve as a replacement to an original tax bill and used in accordance with this
				  subchapter.
"Tax bill" shall mean the original form issued by the tax
				  collector with the appropriate itemization and payment information for local
				  property taxes as required by
				  54:4-64, 65 and
				  66. It shall include the information section itemizing the taxes due, and payment
				  stubs containing property identification information and amount due for each of the
				  quarters.
"Tax collector" shall mean the properly designated tax collector
				  of the taxing district in which the mortgagor's property is
				  located.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 1 - TAX COLLECTION PROCEDURES › Section 5:33-1.7 - Payment of property tax bills

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Payment of property
				tax bills shall be made by presenting the stub from either an original or duplicate
				tax bill, or through the use of a replacement bill as described in
				5:33-1.8. The original or duplicate tax
				bill itself does not need to be presented for payment when a payment stub showing
				the required information is used.
(b)
				When a receipt for payment sent through the mail is requested, the payor must
				provide the bill, stub, and a self-addressed stamped envelope for the return of the
				receipt.
(c) Notwithstanding any
				provision in this section to the contrary, at the option of the local tax collector,
				computer printouts or other electronically generated data formats containing
				property identification and payment amounts will be accepted for processing in lieu
				of individual tax bills.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 1 - TAX COLLECTION PROCEDURES › Section 5:33-1.8 - Use of replacement bills

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Replacement bills must contain property
				identification information, the amount of tax due, and indication of which quarterly
				installment is being paid for each parcel. It may be an individually printed bill
				with a stub, a printed listing of many bills, or many bills transferred via magnetic
				media or transmitted through electronic means. If printed individually, it must
				contain a stub that is at least six square inches in size and include the
				information detailed above.
(b)
				Individually printed replacement tax bills may be used under the following
				conditions:
1. For the first payment on the tax
				bill if the tax collector is unable to, or fails to, issue or mail an original or
				duplicate tax bill 15 calendar days prior to the statutory due date for that
				payment, or a later date set by the governing body at which time the full interest
				penalty for late payments shall begin to accrue, whichever is later;
2. For other quarters if a formal request for a
				duplicate or original tax bill is not fulfilled within 15 calendar days from the
				time the tax collector receives the request; or
3. For other quarters when specifically permitted
				by the tax collector.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 1 - TAX COLLECTION PROCEDURES › Section 5:33-1.9 - Applying charitable fund donation credits to a taxpayer's property tax obligation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A local unit fund
				administrator shall report to the tax collector the amount of credits resulting from
				a donor's charitable fund donation to be applied to the donor's next upcoming annual
				property tax bill or, if the municipality so permits, an annual property tax bill
				already issued by the municipality. Once a local unit has reported a creditable
				charitable fund contribution to the tax collector, the tax collector shall apply the
				credit to the taxpayer-donor's annual property tax obligation upon confirming that
				the donor is not delinquent to the municipality for property taxes and/or municipal
				charges.
1. If a tax collector applies the credit
				to an annual property tax bill that has yet to be issued, the amount of the credit
				shall appear on said bill.
2. If a tax
				collector applies the credit to an annual property tax bill that has already been
				issued, the credit shall appear on a statement to be made available to the donor
				online and/or on paper.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM › Section 5:33-3.1 - Authority

Current through Register Vol. 56, No. 14, July 15, 2024
(a) This subchapter is
				promulgated under the authority of
				54:4-6.1 0, 54:4-8.81 and
				40A:4-27.3(d).
(b) This subchapter
				implements the Tenants Property Tax Rebate Program (54:4-6.2 et seq.), originally adopted
				in 1976, revised in 1991, amended by
				P.L.
				1998, c. 15 adopted May 4,
				1998, provisions of the Regional Efficiency Aid Program,
				P.L.
				1999, c. 61 (N.J.S.A.
				54:4-8.7 6 et seq.) and
				P.L.
				2001, c. 140, (40A:4-27.3 ).
(c) Correspondence and inquiries regarding the
				program may be addressed to:
Tenants' Rebate Program
Division of Local Government Services
N.J. Department of Community Affairs
PO Box 803
Trenton, New Jersey 08625-0803
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM › Section 5:33-3.3 - Tax collector responsibilities

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every tax collector
				shall:
1. Ensure that records in the MOD IV system
				reflect all changes required by the adjudication of tax appeals;
2. Identify qualified properties for the MOD IV or
				related local system from prior records, owner rebate certificates returned, and
				other sources;
3. Within 30 days after
				mailing tax bills, send a Tax Reduction Notice to every owner who receives a
				property tax reduction or a REAP property tax credit, with a copy to the local
				agency. If there is no local agency, a copy shall be kept for one year or until the
				next rebate notices are issued, whichever is sooner; and
4. Provide a revised Tax Reduction Notice to any
				owner whose taxes have been reduced administratively or by appeal judgment since the
				original notices were mailed by:
i. Issuing the
				revised Notice within 30 working days after the collector being apprised of the
				action by the owner or the owner's agent, or by other means, and verifying the
				record date; and
ii. Sending a copy of
				the revised Notice to the local agency, or keep it if there is no local
				agency.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM › Section 5:33-3.4 - Notices of Tax Reduction

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Tax Reduction
				Notices issued by tax collectors and MOD IV data centers throughout the State shall
				be substantially uniform. They shall contain the components listed in (b) and (c)
				below, and shall be in the form illustrated in Appendix A, incorporated herein by
				reference. The form may be modified locally, with approval of the Director. Any such
				modification shall continue to be substantially consistent with Appendix A. At the
				discretion of the municipality, other relevant information may be added to the form
				so as to further clarify or explain the main contents, or to address conditions that
				may be unique to the local area. However, the basic style and substance of the form
				shall be maintained, as set forth in (b) and (c) below.
(b) Tax Reduction Notices shall contain the
				following components:
1. The front or top section
				of the form shall contain the following information:
i. A heading;
ii. A description of the qualified rental property
				which includes, at a minimum, the name of the municipality and county; the block,
				lot and qualification code numbers; the street address; and the owner's name and
				mailing address;
iii. The rebate
				calculation showing the base year date and tax; the current year date and tax; a
				calculation of the property tax reduction; any REAP property tax credit amount; any
				local miscellaneous revenue credit; and the total amount to be rebated;
iv. The return address of the tax collector or
				local agency; and
v. Instructions for
				completing the form, and any relevant explanatory information.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM › Section 5:33-3.5 - Owner obligations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Within 30 days after
				receipt of a Notice of Tax Reduction, every owner shall:
1. Post and maintain in a prominent place on the
				qualified property a notice listing each different rent category and the
				corresponding amount of monthly and annual rebate due the residential tenants in
				those categories, after allowance for commercial and owner occupancy. A photocopy of
				the Rent Rebate Certificate may be used for this purpose;
2. Calculate the first rent rebate in accordance
				with the following schedule:
i. When notices are
				received on or before November 1, the first rebate shall be cumulative from January
				1 to the month after receipt; and
ii.
				When notices are received after November 1, the first rebate shall be for not less
				than one-seventh of the total rebate amount;
3. Distribute the first rent rebate as calculated
				pursuant to (a)2 above within 30 days from the time the Notice was received;
				and
4. Complete and return the Rent
				Rebate Certificate to the agency office at the address given on the front of the
				notice.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM › Section 5:33-3.6 - Rebate calculation and distribution

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The "Amount to Be
				Rebated" shown on the front of the Notice shall be apportioned among tenants
				according to the rent they pay and the number of months they were tenants during the
				calendar year for which the Notice was issued.
(b) The following calculation method shall be used
				or adapted locally, as long as the statutory requirements for rebate distribution
				are met. For large complexes, where the numbers get unwieldy, similar rents can be
				grouped into classes for computation, and the end result divided by the number of
				rental units in each class. It is generally practical to work with monthly rents,
				divide the gross rebate amount (R) by 12 (months), and complete the calculation from
				that basis. Appendix A shows a sample calculation.
1. List all rents or rent classes and total them:
Click here
				  to view image.
2. Divide each rent or rent class by the sum total
				(z):
Click
				  here to view image.
3. Multiply the total rebate amount (R) by each
				percentage, and record it:
Click here
				  to view image.
4. The total of all calculations should equal the
				gross rebate amount. If rent classes were used, then divide the amount due each
				class by the number of tenants or rental units in each.
5. For qualified properties that have partial
				commercial occupancy or have a rental unit utilized by the owner or a resident
				manager:
i. Assign a rent to each commercial unit
				and add it to the residential rents total ((b)1 above);
ii. Divide the sum of the commercial rents by the
				sum total of rents ((b)2 above);
iii.
				Apply the percentage derived above to the total rebate amount ((b)3 above) for the
				share attributable to the commercial occupancy. It is not rebatable, but is deducted
				from the total rebate to determine the net amount due residential tenants.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM › Section 5:33-3.7 - Penalty provisions

Current through Register Vol. 56, No. 14, July 15, 2024
An owner who fails to provide a rebate to his tenants when it is
				  due, or who knowingly and willfully fails to provide or post any notice,
				  certification, or information required by the Tenant Rebate Act or these rules,
				  shall be liable under the penalty and enforcement provisions prescribed in
				  54:4-6.1 1 and 6.12.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM › Section 5:33-3.8 - Rebates for tenants who receive rent subsidies

Current through Register Vol. 56, No. 14, July 15, 2024
Tenants in a Federal Section 8 or similar subsidized rental
				  program shall receive the full amount of any tenant's property tax rebate unless the
				  sponsoring agency has directed the landlord to divide it between the tenant and the
				  agency in proportion to the rent paid, and has furnished the procedures to be
				  followed.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM › Section 5:33-3.9 - Enforcement by local agency

Current through Register Vol. 56, No. 14, July 15, 2024
A municipal governing body by ordinance may grant a local rent
				  control agency, serving as the local enforcement agency, authority to represent the
				  municipality or tenants in legal action against an owner under
				  54:4-6.2 et seq. and this
				  chapter.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM › Section 5:33-3.10 - Consistency with municipal ordinances

Current through Register Vol. 56, No. 14, July 15, 2024
The provisions of the act and this subchapter shall supersede any
				  conflicting municipal ordinance or provision thereof which provides for rent
				  reductions or rebates when property taxes are reduced.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 4 - MORTGAGE ESCROW ACCOUNT TRANSACTIONS › Section 5:33-4.1 - Authority

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is adopted under the authority of P.L. 1990,
				  c.69, section 16,
				  17:16F-15 et seq.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 4 - MORTGAGE ESCROW ACCOUNT TRANSACTIONS › Section 5:33-4.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, as used in this subchapter, shall
				  have the following meanings, unless the context clearly indicates otherwise.
"Director" means the Director of the Division of Local Government
				  Services.
"Duplicate copy" shall have the meaning defined in
				  17:16F-15.
"Mortgagee" means the holder of a mortgage loan.
"Mortgage escrow account or escrow account" means an account
				  maintained under a mortgage loan agreement, whether incorporated into the agreement
				  or as part of a separately executed document, whereby: the mortgagor is obligated to
				  make periodic payment to the mortgagee, or the mortgagee's agent, for taxes,
				  insurance premiums, or other charges with respect to the real property which secures
				  the mortgage loan, and the mortgagee or the mortgagee's agent is obligated to make
				  payments for taxes, insurance premiums, or other charges with respect to the real
				  property which secures the mortgage loan.
"Mortgage loan" shall have the meaning defined in
				  17:16F-15.
"Mortgagor" shall have the meaning defined in
				  17:16F-15.
"Property identification information" means the information
				  necessary to identify a specific parcel of land and includes the following elements:
				  name of municipality, county, block number, lot number, qualification code, property
				  address or location, name and mailing address of the property owner.
"Property tax processing organization" shall have the meaning
				  defined in 17:16F-15.
"Purchasing servicing organization" shall have the meaning defined
				  in 17:16F-15.
"RESPA" means the Real Estate Settlement Procedures Act and the
				  related regulations in the Code of Federal Regulations, Title 12, Chapter 27.
"Selling servicing organization and servicing organization" shall
				  have the meaning defined in
				  17:16F-15.
"Substitute form" means a form required by these rules different
				  in layout and appearance from the ones promulgated herein, but containing the same
				  information.
"Tax delinquency" or "delinquency" shall mean delinquency as
				  defined in 54:4-67.
"Tax sale" shall mean a tax sale as defined in
				  54:5-19 et seq.
"Tax collector" means the properly designated tax collector of the
				  taxing district in which the mortgagor's property is located.
"Tax bill" means the original form issued by the tax collector
				  with the appropriate itemization and payment information for local property taxes as
				  required by law. It shall include the information section itemizing the taxes due,
				  and payment stubs containing property identification information and amount due for
				  each of the quarters.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 4 - MORTGAGE ESCROW ACCOUNT TRANSACTIONS › Section 5:33-4.3 - Forms for mortgage escrow account transactions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following forms
				shall be used in compliance with this subchapter:
Form Title
Form No.
Initial Tax Authorization Notice
ME-1
Escrow Account Transaction Notice
ME-2
N.J. Request for Duplicate Tax Bill
ME-3
Notice Regarding Sale of Municipal Lien
ME-4
Request for Review
ME-5
(b) Single,
				reproducible copies of forms ME-1 through ME-5 are available to interested parties
				at no cost. They may be obtained from the Mortgage Escrow Program, Division of Local
				Government Services, CN 803, Trenton, N.J. 08625-0803.
(c) Users may reproduce these forms. A company
				name may be inserted in lieu of the "New Jersey Department of Community Affairs,
				Division of Local Government Services" block in the upper left hand corner on the
				Initial Tax Authorization Notice, and Escrow Account Transaction Notice. Users are
				urged to preprint appropriate information on all forms.
(d) Where specifically authorized herein,
				substitute forms may be used to comply with the requirements of this rule.
				Substitute forms must contain all necessary information for transactions to be
				properly recorded or executed by the tax collector.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 4 - MORTGAGE ESCROW ACCOUNT TRANSACTIONS › Section 5:33-4.4 - Use of initial tax authorization notice

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An Initial Tax
				Authorization Notice (ME-1) shall be used by all mortgagees, servicing
				organizations, or property tax processing organizations establishing or maintaining
				mortgage escrow accounts as the initial authorization by a mortgagor to the tax
				collector to send the original tax bill to the mortgagee or the mortgagee's
				servicing organization pursuant to
				54:4-64.
(b) The notice, with original signatures of the
				mortgagor, shall be mailed or otherwise delivered to the tax collector.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 4 - MORTGAGE ESCROW ACCOUNT TRANSACTIONS › Section 5:33-4.5 - Escrow account transactions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A selling servicing
				organization or mortgagee and a purchasing servicing organization shall both notify
				the tax collector not more than 45 days after the actual date, or not less than 10
				days prior to the date, the next payment of property taxes is due, whichever is
				earlier, of a sale, assignment, satisfaction, or transfer of a mortgage escrow
				account by filing an Escrow Account Transaction Notice (ME-2) or substitute. The
				form shall be used as follows:
1. The original of
				the notice prepared by the current mortgage holder or the selling servicing
				organization shall be mailed or otherwise delivered to the tax collector;
2. The original of the notice prepared by the new
				servicing organization shall be mailed or otherwise delivered to the tax collector.
				This shall be supplemented with the purchaser's procedure for responding to
				questions regarding a mortgage escrow account it manages;
3. In lieu of separate forms filed by both the
				seller and purchaser, the seller may forward the documentation directly to the new
				servicing organization for confirmation and approval. The new servicing organization
				shall then forward the completed form to the tax collector on behalf of both
				parties;
4. In the case of a property
				owner making final satisfaction of a mortgage, the section noted "Property Sold or
				Property Owner Satisfaction of Mortgage" shall be completed, and sent to the
				municipal tax collector;
5. In the case
				of a property sale, the section noted "Property Sold or Property Owner Satisfaction
				of Mortgage" shall be completed, and sent to the municipal tax collector;
				and
6. In addition, in accordance with
				17:16F-17(a), copies
				of all initial sale, transfer, and assignment transactions shall also be sent to the
				borrower.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 4 - MORTGAGE ESCROW ACCOUNT TRANSACTIONS › Section 5:33-4.6 - Notice regarding the sale of municipal liens

Current through Register Vol. 56, No. 14, July 15, 2024
A tax collector shall include the Notice Regarding the Sale of
				  Municipal Liens (ME-4) with tax sale notices when property taxes are paid through a
				  mortgage escrow account.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 33 - TAX COLLECTION ADMINISTRATION › Subchapter 4 - MORTGAGE ESCROW ACCOUNT TRANSACTIONS › Section 5:33-4.7 - Request for duplicate tax bills

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Requests for a
				duplicate tax bill, other than those requested through submission of an Initial Tax
				Authorization Notice (ME-1), shall be sent to the municipal tax collector on the
				N.J. Request for Duplicate Tax Bill form (ME-3) or a substitute form.
(b) If a request from a mortgagee, servicing
				organization, or property tax processing organization is accompanied by the correct
				fee and necessary information, a tax collector shall deliver an original or
				duplicate bill within 15 days.
(c) The
				time limit for response to written or other requests made for a duplicate tax bill
				made within the 10 calendar days prior to the established due dates for payment of
				taxes, or during a grace period approved by the municipality, shall be suspended
				until the conclusion of this time period.
(d) A substitute form may be used in lieu of the
				ME-3 form. A substitute form shall not list more than one property and shall contain
				the following elements:
1. Property identification
				information;
2. Date of
				request;
3. Bank Tax Code
				number;
4. Any internal loan identifying
				number or code;
5. Printed or typed
				name, address and phone number of the individual and organization preparing the
				notice; and
6. Name, address and phone
				number of the individual and organization of where the duplicate bill is to be
				mailed.