Office of Tax Collector and Assessor
Forms
Direct Debit (ACH) Automated Clearing House Payment
Links
New Jersey Division of Taxation’s Property Tax Relief Programs
Linwood City Hall
400 Poplar Avenue - Linwood, NJ 08221Tax Collector: Silvia Washington
Phone: (609) 927-4109
Fax: (609) 653-2730
Email: swashington@linwoodcity.org
Office Hours: Monday – Friday from 9:00 a.m. to 4:00 p.m.
Tax Assessor: Diane Hesley
Phone: (609) 926-7973
Fax: (609) 653-2730
Email: dhesley@linwoodcity.org
Office Hours: Tuesday 4:30 p.m. to 8:30 p.m.
FOR THE TAXPAYER WHO WANTS TO KNOW:
The AMANJ (Association of Municipal Assessors of New Jersey) has created a website to assist all taxpayers in the State of New Jersey. Simply click on this link www.amanj.org then click on "iTaxAssessor". The "iTaxAssessor" will provide answers to frequently asked questions regarding the assessment of property, appeals, deductions, exemptions, etc. and the forms needed for these functions. Please take a moment and explore this website. The content is not only informative regarding the office of the municipal assessor, it also provides links to other websites which may be of interest to you. As your local municipal assessor, I am very pleased and proud to offer this new service. I would love to get feedback from the community about the site. You can email your comments to me at dhesley@linwoodcity.org . Thank you and enjoy your research. Diane R. Hesley, CTA, City of Linwood, Tax Assessor.
- When are tax bills mailed?
- What are the due dates for taxes?
- How is delinquent interest charged on taxes?
- When are sewer payments due?
- How can I make my tax or sewer payments?
- How can I change my mailing address?
- How do I file a Tax Appeal?
- Are there any tax relief programs available?
TAX SALE
- Tax Sale Guidelines
- Responsibilities of a successful lien holder
- Elements of Tax Sales in New Jersey
WHEN ARE TAX BILLS MAILED?
Tax bills are mailed once a year, usually during the month of July. The tax office will mail a tax bill to a new property owner, when they receive notification from the County that there has been a change of ownership. NOTE: The validity of any tax or assessment, or the time at which it shall be payable, shall not be affected by the failure of a taxpayer to receive a tax bill, but every taxpayer is put on notice to ascertain from the proper official of the taxing district the amount which may be due for taxes or assessments against him or his property. N.J.S.A. 54:4-64
WHAT ARE THE DUE DATES FOR TAXES?
1st Quarter – Due February 1st
2nd Quarter – Due May 1st
3rd Quarter – August 1st
4th Quarter – November 1st
The City of Linwood, by passage of a yearly Resolution, allows a grace period before charging a penalty for late payment of taxes. Delinquent interest is charged after the 10th day of the month that taxes are due. The State of New Jersey does not allow the Tax Collector to accept postmarks; therefore all payments must be received in the tax office on or before the 10th. If the 10th falls on a weekend or legal holiday, the taxpayer has until the next business day to make a payment.
HOW IS DELINQUENT INTEREST CHARGED ON TAXES?
By law, the City of Linwood has adopted by Resolution an interest rate of 8% per annum on the first $1,500.00 of delinquency and 18% per annum on any amount in excess of $1,500.00. The Tax Collector is also authorized to charge a taxpayer having a tax and sewer delinquency in excess of $10,000.00, at the end of the calendar year, a Year-End-Penalty of 6%. N.J.S.A. 54:4-67
WHEN ARE SEWER PAYMENTS DUE?
Sewer payments are due twice a year.
1st half – Due January 1st (Grace period ending on January 10th)
2nd half – Due July 1st (Grace period ending on July 10th)
If the 10th falls on a weekend or legal holiday, the tax payer has until the next business day to make a payment.
A flat penalty of $5.00 per quarter is charged to any delinquent balance of $55.00 or more, per sewer rental unit.
HOW CAN I MAKE MY TAX OR SEWER PAYMENTS?
Tax and Sewer payments may be made with a check, cash or money order.
Tax and Sewer are separate accounts. We require separate checks for each. Properties listed for Tax Sale must pay with Certified Checks or Cash.
Checks for payment of Taxes are made out to Tax Collector, City of Linwood.
If mailing, send to: Tax Collector, City of Linwood
400 W. Poplar Avenue
Linwood, NJ 08221
Checks for payment of Sewer are made out to City of Linwood Sewer.
If mailing, send to: City of Linwood Sewer
400 W. Poplar Avenue
Linwood, NJ 08221
If a receipt is desired, please send a self-addressed stamped envelope with the entire tax or sewer bill. Bills will be receipted and returned in the envelope provided.
HOW CAN I CHANGE MY MAILING ADDRESS?
Requests for mailing address changes, for either tax or sewer bills, must be made in writing and signed by the property owner. Remember to include Block & Lot numbers for tax and Account numbers for sewer.
Mail Requests to: Tax Collector, City of Linwood
400 W. Poplar Avenue
Linwood, NJ 08221
Email:
collector@linwoodcity.org
HOW DO I FILE A TAX APPEAL?
All appeal questions should be directed to the Tax Assessor, Diane Hesley. She has hours on Tuesday 4:30 to 8:30 PM.
Phone: (609) 926-7973
Contact the Atlantic County Board of Taxation to obtain the tax appeal applications and information about the tax appeal process and procedures.
Phone: (609)645-5820
Address: 5909 Main Street, 2nd Floor, Mays Landing, NJ 08330
Hours: 8:30 AM to 4:30 PM
Website: www.aclink.org/taxation
ARE THERE ANY TAX RELIEF PROGRAMS AVAILABLE?
There are two programs offered by State of New Jersey:
ANCHOR (for homeowners) or call 1-888-238-1233
Property Tax Reimbursement (Senior Freeze) or call 1-800-882-6597
Other Property Tax Benefits:
Annual Property Tax Deduction for Senior Citizens, Disabled Persons: Annual deduction of up to $250.00 from property taxes for homeowners age 65 or older or disabled who meet certain income and residency requirements.
Click Here for Application. Must supply Proof of Age. (Updated 2-28-2024)
Property Tax Deduction Supplemental Income Form (Posted 2-28-2024)
Annual Deduction for Veterans: Annual deduction of up to $250.00 from taxes due on the real or personal property of qualified war veterans and their unmarried surviving spouses/surviving civil union partners/surviving domestic partners.
Click Here for Application. Documentary Proofs Required. (Updated 2-28-2024)
Property Tax Exemption for Disabled Veterans: Full exemption from property taxes on a principal residence for certain totally and permanently disabled war veterans and their unmarried surviving spouses/surviving civil union partners/surviving domestic partners. Unmarried surviving spouses/surviving civil union partners/surviving domestic partners of service persons who died on wartime active duty may also qualify.
Click Here for Application. Documentary Proofs Required. (Updated 2-28-2024).
Each Buyer will be required to register online at https://linwood.newjerseytaxsale.com/ to participate.
Buyers are responsible to assure that their information is entered correctly as IRS W-9 forms, tax lien certificates, refunds and redemptions are prepared from this information.
Bidding Rules are available for review at the site.
Buyers are urged to research the properties they are bidding on before the tax sale.
Information regarding the tax sale process can be found in N.J.S.A. 54:5-19 et seq. or on-line at www.njleg.state.nj.us/ . All bidders should become familiar with the "Tax Sale Law".
Successful bidders have purchased a lien ONLY on the property. The purchase of the tax sale certificate is not a conveyance of title and does not allow the lien holder to set foot on the property.
The tax sale list will be posted on this site under Public Notices as soon as it is advertised.
A list may also be obtained at www.linwood.newjerseytaxsale.com or by contacting the Tax Collector at 609-927-4109 ��or 609-926-7975�or at collector@linwoodcity.org
RESPONSIBILITIES OF A SUCCESSFUL
LIEN HOLDER
The purchased Tax Sale Certificate must be recorded at the Atlantic County Clerk’s Office within 90 days of the date of the tax sale. This is extremely important to protect your interest.
Tax sale certificates shall be issued to the successful bidder within ten (10) days after the sale. After receipt of the certificate, the lien holder may check with the tax office for the amount due on delinquent current year taxes.
An affidavit must be filed in the Tax Collector’s Office when paying subsequent charges, in accordance with N.J.S.A. 54:5-60. Click here to print the Affidavit Form
Elements of Tax Sales in New Jersey
New Jersey law requires all 566 municipalities to hold at least one tax sale per year, if the municipality has delinquent property taxes and/or municipal charges. You can obtain information on upcoming tax sales by contacting the tax collector in the municipality in question, or from the web site of the Tax Collectors & Treasurers Association of New Jersey: www.tctanj.org/taxsale.html. More detailed information on the tax sale process in New Jersey can be found at www.njtaxlieninvestor.com*.
In New Jersey, property taxes are a continuous lien on the real estate. Property taxes are due in four installments during the year: February 1, May 1, August 1, and November 1. Delinquency on a property may accrue interest at up to 8 per cent for the first $1,500 due, and 18 per cent for any amount over $1,500. If the amount of delinquency on a property exceeds $10,000 at the end of the municipal fiscal year, the municipality may charge up to a 6 per cent year-end penalty.
At the tax sale, title to the delinquent property itself is not sold. What is sold is a tax sale certificate, a lien on the property. Tax sale certificates can earn interest of up to 18 per cent, depending on the winning percentage bid at the auction. At the auction, bidders bid down the interest rate that will be paid by the owner for continuing interest on the certificate amount. If the interest is bid down to one per cent, then a “premium,” is bid starting at $0 to whenever the bidding stops to obtain the tax sale certificate. The premium is kept on deposit with the municipality for up to five years. If the tax sale certificate is not redeemed, or the property foreclosed upon within the five year period, then the premium escheats to the municipality. No interest accrues on the premium to the benefit of the buyer of the tax sale certificate.
The winning bidder is the one who bids the lowest percentage of interest or bids the highest premium. Bidders are urged to contact the Tax Collector for local payment restrictions before the sale) At the close of the sale, the winning bidder must immediately pay (pursuant to the local restrictions) the municipality the taxes and interest to date; in exchange the municipality will provide the bidder the tax sale certificate. In order for the winning lien holder to protect their interest in the tax sale certificate, it should be recorded in the Deed Room at the County Clerk’s Office within 90 days of the sale.
Taxes continue to accrue on the property after the sale of the certificate. Bidders have the option to pay these subsequent taxes; if they are not paid, a tax sale certificate will be sold at the next tax sale. Any subsequent certificate issued will be paramount to any prior certificate. Subsequent taxes paid by the lien holder earn interest at the rate set by the municipality.
If the certificate is redeemed by the property owner prior to foreclosure, the certificate earns a redemption penalty at the rate of 2, 4, or 6 percent, depending on the amount of the original tax sale certificate, in addition to any interest rate on the certificate.
After two years, a lien holder can begin proceedings in Superior Court to foreclose on the property. If foreclosure is perfected, then the name on the deed is changed to that of the lien holder who can then take possession of the property.
This information is intended only as a short introduction to the tax sale process in New Jersey, and not as investment advice. There is no substitute for learning as much about investing in tax sale certificates from the many sources available, both online and in print. As with all investments, the investor must do his or her due diligence when investing in tax sale certificates. Unlike more “passive” investments, like certificates of deposit, or stocks and bonds, tax sale certificates require “active” follow up and management by the investor. By posting this notice, the State of New Jersey neither recommends nor discourages investment in tax sale certificates, and makes no guarantee of profit or positive result from such investment.
* This information, and the content at www.tctanj.org and www.njtaxlieninvestor.com are private organizations; the Division of Local Government Services makes no assurances or guarantees about the reliability of the information. There are provided here only as a potential source of information and does not and is not intended to serve as legal or investment advice.
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