TAX SALE INFORMATION
Taxes are a charge against the property and not a personal debt. In order to enforce the collection of delinquent taxes, the Tax Collector must hold a Tax Sale each year. At the Sale, a lien is sold for the amount of delinquent taxes, all municipal charges and costs of Sale. The Sale, which is held each year, will include any municpal charges from the prior year. The Sale is done by public auction.
Prior to the Tax Sale, a list of properties on the Sale is published in The Suburban Trends and a notice is sent to the property owner. To be removed from the Sale, full payment of the amounts to go to Sale must be made prior to the date of the Sale.
PROPERTY TAX PAYMENTS
The Tax Collector's office accepts cash, checks and money orders. Make checks payable to the Borough of Butler.
Payments can be mailed or brought to our office located at 1 Ace Road or in the night drop located in the front of the building for after hours.
If you require a receipted tax bill, submit the entire tax bill and self-addressed stamped return envelope with your payment.
If your cancelled check is sufficient receipt, submit the tax collector's stub for the quarter being paid with your payment. Tax collector's payment stubs are on the lower portion of the tax bill.
Making Payments Without a Tax Bill
Payments made without a tax bill or payment stub must clearly indicate the property location or block and lot for which the payment is being made.
Delinquent Interest Charges
Interest on delinquent taxes is charged from the due date at a rate of 8% per annum the first $1,500 of the delinquency and 18% per annum on the amount in excess of $1,500. Interest a a rate of 18% will continue to be charged on subsequent delinquent payments until the account is brought current.
PROPERTY TAX BILLING
Amount of the Bills
The amount of each of the first two installments (also called preliminary or first-half) is equal to one-quarter of the total tax for the preceding year or, if directed to do so for the tax year by resolution of the municipal governing body, one-half of the tax for the second half of the preceding tax year. (The latter method is not frequently utilized, but might be recommended in municipalities which had implemented a district-wide revaluation or had a wide disparity between half-years for some other reason.) The amount of tax payable for the third and fourth installments (final or second-half) is the full tax for the current year, less the amount billed as the first and second installments. The amounts for the final half are divided equally. N.J.S.A. 54:4-66.
When Tax Bills Are Mailed
Tax bills are mailed once a year, in late June or early July. The bill reflects payments due in August and November of the current year, as well as payments due for February and May of the coming year.
Added tax bills for recently completed improvements are mailed in October. This bill is IN ADDITION to the bill mailed in June/July. Payments on added tax bills are due November 1st, February 1st and May 1st.
Contact the Tax Collector's office if you do not recieve or misplace your tax bill. Taxes or assessments are valid whether or not the Taxpayer (or an authorized agent) receives a bill. New Jersey statutes indicate that the taxpayer is "put on notice to ascertain from the proper official" the amount of their tax or assessment liabilities.
Lost or Misplaced Tax Bill
To receive a duplicate tax bill, the collector must issue a duplicate copy and may charge (pursuant to an ordinance authorizing the fee) a maximum fee of $5.00 for the first duplicate copy and a maximum fee of $25.00 for each subsequent duplicate copy of the same tax bill in the same tax year. Regulations in connection with this section are governed by the Commissioner of the Department of Community Affairs. N.J.S.A. 54:4-64. In the Borough of Butler, we charge $25.00 for each subsequent duplicate copy.
What New Homeowners Need to Know
New property owners should obtain the current tax bill at the time of closing. If not, contact the Tax Collector's office immediately to arrange for a duplicate.
Recently Satisfied Escrow Loans
If your mortgage has been satisfied and you are now responsible for tax payment, use the advice copy of the current tax bill. If you cannot locate the advice copy, contact the Tax Collector's office immediately.
Other New Jersey Property Tax Relief Programs
Besides the Senior Citizen/Disabled and Veteran Deductions, the State of New Jersey has a number of other Property Tax Relief programs. These include the Homestead Rebate.
Information on these programs may be found at www.state.nj.us/treasury/taxation/relief.htm. You may also call the Automated Tax Information System at 1-800-323-4400.