What is a tax sale?

New Jersey law requires municipalities to hold at least one tax sale per year if properties within the municipality are delinquent in paying their property taxes and/or other municipal charges. 

At the Tax Sale, the title to the delinquent property is not sold. Instead, a Tax Sale Certificate – a lien on the property – is sold. This offers the property owner an opportunity to pay back the lien over a specific period of time, rather than losing the property outright to foreclosure.

The taxpayer has two years from the date of the Tax Sale to redeem the lien by paying the full amount of the lien – including the delinquent taxes and charges, plus interest, penalties, and authorized fees and costs. If the lien is not redeemed by this time, the lien holder may exercise the right to start the foreclosure process.


Types of Tax Sales

1. Accelerated Tax Sale (used by the Township of Livingston)

Applies to the CURRENT year taxes and/or other municipal charges that remain owing and due after the statutory due date (November 10). The municipality will enforce the collection of those charges by offering the property for sale. This will cause a Tax Sale Certificate to be sold and filed against the property. The property will be subject to foreclosure proceedings if not redeemed within the stated two years from the date of the Tax Sale.

 The exact date of the sale will be posted on the Township’s website after November 10th.

2. Standard Tax Sale (NOT used by the Township of Livingston)

Applies to the PRIOR year taxes and/or other municipal charges that remain owing and due in the current year. The municipality will enforce the collection of those charges by offering the property for sale. This will cause a Tax Sale Certificate to be sold and filed against the property. The property will be subject to foreclosure proceedings if not redeemed within the stated two years from the date of the Tax Sale.

Show All Answers

1. When do I receive my tax bill?
2. What if I did not receive my tax bill and don’t know the amount or when they are due?
3. I am delinquent on my taxes. What is the minimum amount I must pay?
4. Can the interest be waived?
5. Can I make partial payments?
6. I am selling my property, what portion of the taxes am I responsible for?
7. I have paid off my mortgage and I am now responsible to pay my tax bill. What should I do?
8. Can I have my tax bills mailed to a different address?
9. Do you accept a postmark as proof of payment?
10. Can I postdate my check?
11. What is a tax sale?