The Jersey City Division of Collections is responsible for collecting payments to the city - whether property, or payroll taxes, or abatement payments.

How is my property tax calculated?
Property taxes are calculated from the total assessed value of your property multiplied by the tax rate. The tax rate is set by three governing agencies, the county, city or town, and local school district. 
How is my property tax used?
Money raised from taxes fund K-12 education, city services, recreational services, and infrastructure (such as streets, parks, streetlights.) 
What is my assessment based on?
A Certified Municipal Assessor assesses property based on market value. Market value is the price reached by a willing seller and a willing buyer in a competitive and open market.

Different types of properties have different ways to calculate market value.
Who is Jersey City's Certified Municipal Assessor?
Eduardo C. Toloza, CTA. Contact the Office of the Tax Assessor for more information. 
Can I appeal my property tax amount?

You cannot appeal the dollar amount of your property taxes in the State of New Jersey. However, you may appeal the assessed value of your propertyAn appeal must be submitted by April 1st.  

You will be mailed a postcard by the Tax Assessor’s office in January that will provide your current year's Assessment and information about how to file an Appeal. 

Is interest charged is the tax payment is late?
Interest is charged for payments made after the grace period (10 days after the due date.) Interest in the amount of 8% per year is charged on the first $1,500 unpaid and 18% per year on the amount over $1,500. Interest accrues daily. 
What happens when I am late with my payments?
If taxes and accrued interest are not paid in full by the November due date, the City will place a tax lien on the property. A lien is a legal action that claims your assets until the debt is paid. Interest continues to accumulate until the lien is paid back.   
What is a Tax Sale?

The Tax Sale is a public auction where investors can buy the lien for the total amount. Interest on the lien continues after the sale and may increase to the benefit of the lien buyer.  

All the State of New Jersey municipalities are required to hold a tax sale for all liens (unpaid municipal bills) that remain unpaid at the end of the yearly cycle, November 11th. The Tax Sale is held in December. 

If you, the owner, do not repay the lien within two years from the date of the Tax Sale, the lienholder has the right to begin a foreclosure actionThe owner can lose the property along with any equity that may have built up. The process is complex. Owners who find themselves with a lien on their property should consult an attorney knowledgeable about the process.   

Please contact our office if you are having difficulty paying your property taxes, water, or sewer bills. 

Are there exemptions or deductions?

You may be eligible for a $250 annual tax deduction if you are a Veteran, Widow/Widower of a Veteran, Senior Citizen, Disabled Citizen, or Surviving Spouse of a Senior Citizen or Disabled CitizenPlease Contact our office for more information.

If you are a Totally Disabled Veteran you may qualify for a full tax exemption of your property taxesPlease contact the Tax Assessor’s Office at 201-547-5132 for more information. 

What is the Senior Freeze program?
The Senior Freeze (Property Tax Reimbursement) program reimburses eligible New Jersey residents who are senior citizens or disabled persons for property tax increases on their principal residence (home). Senior Freeze Program

What is the Payroll Tax?
All employers located within Jersey City are subject to a 1% tax on their gross payroll. All tax revenues will support the City of Jersey City public schools.

Jersey City Ordinance 18-133
Are there any exceptions?
Employers with a quarterly gross payroll less than $2,500 are exempt from the payroll tax.

The wages of Jersey City residents are exempt.

In addition, the following are exempt:

a. The government of the United States;
b. The State of New Jersey, or a County, municipality, school district or special district of the State;
c. An interstate agency;
d. An agency or instrumentality of any entity enumerated in subsection a, b, or c. above;
e. Any insurance company formed by authority of another State or foreign country, subject to the provisions of N.J.S.A. 17:32-15;
f. Charitable Organization, as defined in Ordinance 18-133.

Note that the City has the right to request documentation that support these exceptions.
What is the definition of Payroll for tax purposes?
"Payroll" means an amount equal to the total amount paid by an employer to employees that is subject to Federal income tax withholding for services rendered, other than domestic services in a private residence, if:
A.   The services are performed within the City of Jersey City; or
B.   The services are performed outside of the City of Jersey City, but the place from which the services are supervised is in the City of Jersey City.

This amount will generally be based on the amount reportable by the employer on its Federal Form 941 and will include, but not be limited to, all wages, bonuses, commissions, tips, property, the right to receive property, taxable benefits and all other forms of compensation.
Can the Payroll Tax be deducted or withheld from employee wages?
No! Employers may not deduct or withhold payment from employee wages to pay for the Payroll Tax. 
Jersey City Ordinance 18-133. 
Where can I get my tax return?

Find your tax return by logging in at the online portal: https://apps.hlssystems.com/JerseyCity/FilePayrollTax  

I have more questions.

For more detailed information on the Payroll Tax, please refer to Ordinance 18-133.

Please email [email protected] if you have further questions. 

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