TAX / SEWER COLLECTION

City Hall
1 West New Jersey Avenue
Somers Point, NJ 08244
Telephone: 609-927-9088 X-141
Cell: 609-650-1202
Fax: 609-926-0536
Office Hours: 9:00am ~ 5:00pm - Monday ~ Friday (Excluding Holidays)

Lisa King, CTC Tax Collector
609-927-9088 x126 LKing@spgov.org
Emerald L. Hornig, CTC/RMC/CMR, Deputy Tax Collector
609-927-9088 x125 EmeraldH@spgov.org

Tax Collection

When are tax bills mailed?

Property bills are mailed once a year and contain four quarterly payments, twice if 3rd quarter estimated billing is required. The tax office will mail a welcome letter to the new property owner when they receive notification from the Atlantic County Clerk’s Office that there has been a change in ownership. Failure to receive a tax bill does not exempt you from paying taxes or delinquent interest on taxes. When selling your property, the tax and sewer bill must be handed over to the new owner at the time of closing.

Note: N.J.S.A.54:4-64: 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 assessment against him or his property.

Due Dates for Taxes

Taxes are due February 1, May 1, August 1, and November 1. The City of Somers Point allows a ten-day grace period before charging interest 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.

Interest

By law, the City of Somers Point 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.

Sewer

The City of Somers Point Municipal Sewer Utility is billed at a yearly flat rate per unit for all residential properties. All commercial properties are billed based off water usage and will be required to provide the Utility Collector with the New Jersey American Water premise number. All rates are established by City Council and reviewed annually. The bill is mailed once a year in February, separated into two equal payments with due dates of March 1st and September 1st each due date has a 30-day grace period. If the 30th falls on a weekend or legal holiday, the ratepayer has until the next business day to make a payment.
If you disagree with your sewer bill, you may appeal to the Utility Collector in writing within two weeks from the postmarked date of mailing the bills. After two weeks, the billing will stand as issued.

2025 Rate

1 Residential unit- $387.00
Commercial is based off water usage

Sewer Utility Connections and Escrow Accounts

All parties undertaking the following activities within the City of Somers Point are required to coordinate with the Sewer Utility:

• Modifications to existing commercial properties
• Construction of new commercial or residential structures
• Any connection to the municipal sewer utility system

Pursuant to City requirements, an escrow account must be established to cover professional review, inspection, and related costs associated with such activities. All inquiries, applications, and requests for information regarding sewer connections, escrow accounts, or related procedures shall be directed to the Sewer Escrow Coordinator.

Emerald Hornig EmeraldH@spgov.org 609-927-9088 x125

Acceptable Payment Methods

Tax and Sewer payments may be made in person with a check, cash or money order, tax and sewer amounts owed require separate payments for each account. Payments may be mailed to P.O. Box 157 Somers Point NJ 08244. If a receipt is requested, please send a self-addressed stamped envelope with the quarterly stub and payment. DO NOT MAIL CASH PAYMENTS Online payments can be accessed through the City’s website.

Change of Address

All address changes must be in writing, please complete change of address form and send to Emerald Hornig or Lisa King  P.O. Box 157 Box Somers Point, NJ 08244.

Local Property Tax Relief Programs

The State of New Jersey offers 2 deductions at the local level: One for seniors and disabled citizens and one for veterans. Each deduction reduces taxes by $250 per year. Senior citizens must be 65 years of age, own and reside in the property for which the deduction is being sought and meet income requirements. Total income, less the greater of Social Security or government pension income, must not exceed $10,000. Applications are available in the Tax Collectors office. An annual update is required; forms will be mailed in January by the Tax Collector. Failure to return the form in a timely manner will result in the deduction being removed from the property and back billed. Disabled citizens must meet the criteria for Senior deductions, except for the age requirement. They must be receiving social security disability payments and provide a note from the doctor they are 100% disabled.

Property Tax Relief Programs

New Jersey Property Tax Programs

Welcome to our resource section for New Jersey property tax programs. Below, you will find information and links to the State pages for various property tax relief programs. These programs are designed to help eligible residents manage their property taxes effectively.

Senior Freeze (Property Tax Reimbursement)

The Senior Freeze program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence. To qualify, you must meet all the eligibility requirements for each year from the base year through the application year.

ANCHOR Program

The Affordable New Jersey Communities for Homeowners and Renters (ANCHOR) program offers property tax relief to New Jersey residents who own or rent property in New Jersey as their main home and meet certain income limits.

Stay NJ Property Tax Credit Program

The Stay NJ program offers property tax benefits to eligible homeowners aged 65 and older. It reimburses applicants for 50% of their property tax bills, up to a maximum of $13,000, with a 2024 benefit cap of $6,500.
Property Tax Relief Information

Tax Sale

New Jersey law requires all 563 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 interest, 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.  They are provided here only as a potential source of information and does not and is not intended to serve as legal or investment advice.

Daniel's Law

If you are an active or retired Judge, Prosecutor or Law Enforcement Officer, the State of New Jersey passed Daniel's Law in late 2020 to "prohibit persons, State and local agencies, and businesses from posting or publishing on the Internet the home addresses or unpublished home telephone numbers of judges, or State, county, or municipal prosecutors regardless of whether they are retired or in the workforce".

If you believe that your property located in the City of Somers Point meets the OPRA exclusions of disclosure of your home address under this law, please register here: Daniel's Law Portal.