Liberty Township Tax Department

Patricia Noll, C.T.C.
Tax Collector
Hours: Monday, Tuesday, Wednesday and Thursday; 12:30 pm - 2:30 pm
Phone: 908-637-4579 ext. 15

A Short and Simple Glimpse at the Property Tax in New Jersey

“Look at this bill. How come my property taxes are so high?”

In order to answer that question, you need to consider all the factors that go into the computation of your property tax liability and how they can change from year to year.

Learn more ...

Pie Chart Shows Where Property Tax Dollars Go

Despite the fact that, year after year, school districts receive vastly more funding from the State, they continue to levy a large share of property taxes. Municipal officials routinely hear public criticism concerning New Jersey’s high property taxes.

For your convenience, the New Jersey League of Municipalities developed a tool to depict the division of property taxes among school, county and municipal budgets.

Just click on the link http://www.njslom.org/2010-property-taxes.xls and follow the simple instructions.

We hope you find this tool useful.

Tax Overview:

Tax Due Dates:

• First Quarter February 1st
• Second Quarter May 1st
• Third Quarter August 1st
• Fourth Quarter November 1st

Make checks payable to: Liberty Township Tax Collector

Grace period: 10 days (to the 10th of the month due)

Interest rate: 8% on the first $1500.00 and 18% on all delinquencies thereafter.

There is a 6% Year End Penalty on all balances (including interest) over $10,000.00 as of 12/31.

Taxes are billed once a year by the end of June after all budgets are approved.

The added assessment bills are sent in October. Added assessment bills are for improvements made after October 1st of the pretax year and before September 30th of the current year.

Liberty Township Tax Rate per $100.00 of assessment

Rate Year

• 2.44 2004
• 2.25 2003
• 3.18 2002
• 3.09 2001

After hours tax deposit box located at front entrance to the Municipal Building. (Brass mail slot to the right of front door, taxes fall into a locked box inside the building.)

Special Forms: Senior Citizen and Veterans deduction forms are available at the tax collector's office.

Please Note: A reserve for uncollected taxes is included in each year's budget.. If taxes are delinquent as of December 30th of the tax year, the reserve for uncollected taxes is increased, which in turn increases the tax rate. For this reason we urge everyone to try to pay his or her taxes by the due date.

Information:

Veteran and Surviving Spouse of Veteran Deductions -

Amount: $250.00 in 2003 and thereafter

Please check the application form for a complete list of qualifications.

1. Must have served in the United States Armed Forces in time of war or conflict.

• Operation Iraqi Freedom
  March 19, 2003 - Ongoing
• Operation Enduring Freedom
  September 11, 2001 - Ongoing
• Joint Endeavor/Joint Guard - Mission-Bosnia & Herzegovina
  November 20, 1995 - June 20, 1998
• Restore Hope - Mission Somalia
  December 5, 1992 - March 31, 1994
• Operation Desert Shield/Desert Storm Mission
  August 2, 1990 - February 28, 1991
• Panama Peacekeeping Mission
  December 20 1989 - January 31, 1990
• Lebanon Peacekeeping Mission
  September 26, 1982 - December 1, 1987
• Grenada Peacekeeping Mission
  October 23, 1983 - November 21, 1983
• Vietnam Conflict
  December 31, 1960 - May 7, 1975
• Lebanon Crisis of 1958
  July 1, 1958 - November 1, 1958
• Korean Conflict
  June 23, 1950 - January 31, 1946
• World War II
  September 16, 1940 - December 31, 1946
• World War I
  April 6, 1917 - November 11, 1918

Peacekeeping missions require a minimum of 14 days service in the actual combat zone except where service-incurred injury or disability occurs in the combat zone, then actual time served, though less than 14 days, is sufficient for purposes of property tax exemption or deduction. The 14 day requirement for Bosnia and Herzegovina may be met by service in one or both operations for 14 days continuously or in aggregate. For Bosnia and Herzegovina combat zone also includes the airspace above those nations.

2. Proof of residency: You must have been owner of record of the property as of October 1st of the pre-tax year to be eligible for 2004, you must have owned property as of October 1, 2003.

3. Honorably Discharged

4. Cannot be receiving the veterans deduction on any other property.

5. If you are a surviving Spouse:

• Qualify all of the above in addition to the following:
• You cannot have remarried
• The deceased veteran or service person was a citizen and resident of New Jersey at the time of death.
• You must be owner of the property as of October 1st of the pre-tax year.

Information -

Senior Citizen, Surviving Spouse or Disabled Person:

Application forms list complete qualifications.

Amount: $250.00

Senior Citizen:

• Residency: You must have been owner of record of the property as of October 1 of the pre-tax year, an example: to be eligible for 2003, you must have owned the property as of October 1, 2002.
• 65 years of age or older. Proof of age is required.
• Annual income cannot exceed $10,000. after a permitted exclusion of Social Security Benefits, or Federal Government Retirement/Disability Pension, or State, County, Municipal Government Pension.
  

Surviving Spouse:

• Residency: You must have been owner of record of the property as of October 1 of the pre-tax year, example: to be eligible for 2003, you must have owned the property as of October 1, 2002.
• Annual income cannot exceed $10,000 after a permitted exclusion of Social Security Benefits, or Federal Government Retirement/Disability Pension, or State, County, Municipal Government Pension.
• 55 years of age or older. Proof of age is required.
• Deceased spouse must have been receiving a Senior Citizen or Disable Person deduction at time of death.
• You cannot have remarried.

Disabled Person:

• You must be permanently and totally disabled and unable to work as of December 31 of the pre-tax year. A physician's or Social Security Disability or New Jersey Commission for Blind Certificate must be provided.
• Residency: You must have been owner of record of the property as of October 1 of the pre-tax year, example: to be eligible for 2003, you must have owned the property as of October 1, 2002.
• Your annual income cannot exceed $10,000. after a permitted exclusion of Social Security Benefits, or Federal Government Retirement/Disability Pension, or State, County, Municipal Government Pension.

Yearly, a PD5 form is sent to all Seniors, Surviving Spouses and Disabled Persons. The form verifies income and residency. It must be completed, signed and returned by March 1 each year to continue eligibility.

New Jersey's Property Tax Relief Hotlines:

Property Tax Reimbursement

• 1-800-882-6597
• Form PTR-1 (or PTR-2 if reimbursement was received the previous year).

Homestead Rebate Info hotline

• 1-800-323-4400 (within NJ) or
• 609-826-4400 (anywhere)
• Form HR-1040 (and Form NJ-1040, if required)
  

NJ SAVER Rebate Hotline

• 1-877-658-2972 (except during filing season, May - June)
• File online at the Division of Taxation Website:

Liberty Township Tax Office does not have any of the above forms.
Have questions? Contact New Jersey Division of Taxation, Taxpayer Services Branch, PO Box 900, Trenton, NJ 08695-0900.

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