The Tax Collector's Office is responsible for billing and collecting property taxes on property located in Pemberton Township. Your tax bill includes revenues collected by the Township on behalf of the municipality, county and school district. The billing and collection of real estate property taxes is governed by state law and applies to every municipality in the state of New Jersey.
HOW ARE MY TAXES CALCULATED?
Your tax bill is based on the assessed value of your property. You pay taxes for every $100.00 in assessed value. The 2006 tax rate for Pemberton Township is 3.319 for every $100.00 of assessed value. To figure out the taxes on a piece of property with a total assessment of $93,655 (the average assessment for a residential property in Pemberton Township in 2006) you would divide $93,655 by 100 ($936.55) and multiply that figure by the tax rate ($936.55 x 3.319 = $3,108.41). In 2006 19.95% of your taxes were forwarded to Burlington County, 38.53% was forwarded to the school district and 41.52% was used to fund Pemberton Township. The elected officials of Pemberton Township only have control over the municipal budget and do not have total control over all of the pieces that can cause your tax rate to go up or down. If you feel that the assessed value of your property is not accurate you may file an appeal with the Tax Assessor's office; the Tax Assessor is responsible for determining the assessed value of all property in Pemberton Township. The amount of your tax of your tax bill is controlled by the assessed value of the property and the tax rates for each government unit.
The reason the tax rate is not known at the beginning of each calendar year is because each unit must establish their budget so we know how much to collect. The Board of Chosen Freeholders is responsible for the Burlington County budget, the Mayor and Township Council determine the municipal budget and the Pemberton Township Board of Education develops the school district budget. Registered voters are responsible for voting on the school district budget in April each year. The earliest that the total tax rate is known in any municipality is usually some time in June. Municipalities that apply for state aid have to wait until after the state budget is adopted, by June 30, to strike a tax rate. Pemberton Township usually applies for state aid so we do not have a tax rate until some time in July each year.
WHEN ARE TAXES DUE?
Taxes are paid quarterly; the first two quarters add up to half of what was billed on the property the prior year and the third and fourth quarter are based on the actual tax rate. If taxes go up, the third and fourth quarter are generally larger than then first and second quarter; if taxes go down, the third and fourth quarters are smaller than the first and second. Tax bills are mailed once a year, during the summer, and contain four coupons. Taxes are due February 1, May 1, August 1 and November 1. Pemberton Township has a 10 day grace period, the due date is still the 1st, but if we receive your payment by the 10th no interest will be charged. If your payment is received after the 10th you will be charged interest based on the number of days between the 1st and the day your payment is received. Postmark is not used to count the days; we are required by law to count from the day that your payment is received in our office. Your cancelled check is your receipt for payment of taxes. If you want to have your bill stamped paid you must bring it with you to the office, if you pay cash, or mail it to us with your check payment and a self addressed stamped envelope.
Interest is charged on delinquent balances. State law allows for interest to be charged at a rate of 8% on the first $1,500.00 of delinquency and 18% on every dollar over $1,500.00. Once your delinquency has exceeded $1,500.00 you will pay 18% interest on any remaining delinquency until your account is current. That means that if your tax bill for the first and second quarter is $800.00 and you make a payment on June 1 of $800.00 your account is still considered delinquent and will continue to accrue 18% interest daily until you pay the remaining balance. Your account is considered current if you have paid all prior bills before the next quarter is due, in this example, August 1.
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 includes, but is 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 lienholder 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 lienholder purchased at the tax sale; most lienholders 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 Township they may begin foreclosure proceedings six months from the date of the tax sale if the lien has not been redeemed. If a lien is purchased by a third party they have a right to begin foreclosure proceedings two years from the date of the tax sale. The lienholder 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.
Assessed owners of property are ultimately responsible for their municipal charges even if you are escrowing for taxes through your mortgage company. New Jersey state law is quite clear; you do not need to be in receipt of a bill to be responsible for paying it.
TAX RELIEF PROGRAMS
All funds for tax relief are provided by the State of New Jersey. You receive applications for each program, other than deductions and exemptions, from the State of New Jersey. The applications for Senior Citizen, Disabled Person and Veterans Deductions are available in the Tax Assessor's office. You also get the application for Totally Disabled Veteran Property Tax Exemption in the Tax Assessor's office. Listed below are the contact phone numbers for the property tax relief programs currently available:
Property Tax Reimbursement (aka Tax Freeze) 877.225.1312
Homestead Rebate replaced with Fair Rebate for 2004 tax year
NJ Saver Rebate replaced with Fair Rebate for 2004 tax year
Fair Rebate 877.658.2972
Property Tax Deductions and Exemptions 609.894.3362
NAME AND ADDRESS CHANGES
The Tax Assessor's office is responsible for records of ownership. All name and address changes for tax records must be made through their office. The Burlington County Clerk's office forwards new deed information to the Tax Assessor's office on a regular schedule which is used by the Township to update property records. The Tax Collector's office changes tax records by weekly update from the Tax Assessor's records. You may download the change of address form to send to the Tax Assessor by clicking here: Change of Address Update Form