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Tax Collector CONTACT INFORMATION: The tax/utility office is situated on the 2nd floor of the municipal building, which is located at 140 N Broadway. Office hours are Monday-Friday, 9:00 a.m.-5:00 p.m. Phone:     732-727-4600 Extension 5924                 732-727-4600 Extension 5925 Fax:         732-727-2430 OFFICE PERSONNEL PHONE EXT Joanne Katko, Tax and Utility Collector Ext. 5924 Ann Mazanec, Senior Cashier Ext. 5925 The Tax Collector's Office has many responsibilities; which include some of the following:   Collecting and receiving all current or Delinquent Real Estate Taxes/and other Municipal Charges. Enforcing collection of delinquent tax & municipal charges by Tax Sale Keeping and Maintaining Property Tax Records Property Tax Deductions The Printing and Mailing of various bills:             a) Property Tax Bills             b) Added/Omitted Assessments             c) Pilot Abatements Property Tax Bills The City of South Amboy is a State Fiscal Year Municipality; our budget year runs from July 1 through June 30. Tax bills are comprised of taxes from various taxing entities; county, school and municipal. Each semi-annual tax bill will contain either an estimate or balance of taxes due for each taxing district. Tax Bills are issued twice a year in June and December, and each bill contains two payment stubs. All taxes are due on the first of the month with a 10 day grace period. Interest will be charged at a rate of 8% for the 1st $1500.00 of delinquency and 18% for any delinquency over $1500.00 per state statute N.J.S.A 54:4-67.   TAX QUARTER DUE DATE BILLS ISSUED 1ST QUARTER FEBRUARY 1 DECEMBER 2ND QUARTER MAY 1 DECEMBER 3RD QUARTER AUGUST 1 JUNE 4TH QUARTER NOVEMBER 1 JUNE Special Assessments Special Assessment bills are issued after being authorized by the municipality. These bills are for local improvements to one or more properties: Types of Special Assessments include but are not limited to: Sewer Water Clean-up Demolition Depending on the type of assessment, due dates may vary. Demolition, clean-up, grass cutting, and boarding, are due upon receipt, while sewer assessments, have a 30 day window. Any assessment that falls delinquent will result in interest being charged as specified under tax billing. Added/Omitted Assessments Added & Omitted Assessments are for new structures, additions, and alterations that enhance the value of a property. Omitted Assessments are for sale of exempt properties. These assessment values are determined by the tax assessor, and approved by the county board of taxation. These bills will be distributed annually in October, and due on November 1. They have the same grace period and interest rates as defined under tax billing.   Municipal Sewer Billing & Collecting CONTACT INFORMATION: The tax/utility office is situated on the 2nd floor of the municipal building, which is located at 140 N Broadway. Office hours are Monday-Friday, 9:00 a.m.-5:00 p.m. Phone:     732-727-4600 Extension 5924                 732-727-4600 Extension 5925 Fax:         732-727-2430 OFFICE PERSONNEL PHONE EXT Joanne Katko, Tax and Utility Collector Ext. 5924 Ann Mazanec, Senior Cashier Ext. 5925 Overview The utility department, has many duties, which include but are not limited to: Processing Meter Readings as supplied by the Middlesex Water Company Generating Utility Billings Enforcing Collections of Bills by Tax Sale Maintaining Customer Files for all Accounts in the City of South Amboy Understanding the Billing Process: Every 3 months the Middlesex Water Company, sends a reader, to obtain readings in town that is due to be billed. At the end of the reading month, the Utility Office, reviews the meter readings, updates and calculates the bills for the accounts; prints and mails the bills by the 15th of the month following the meter reading. The Bill then becomes due the first of the Following Month:    Months Read Months Billed Due 1st of Months Feb., May, Aug., Nov. Mar., June, Sept., Dec. Apr., July, Oct, Jan. Examples: 1) Meters will be Read in February, Billing will update in March, and issue the Bill Due Apr. 1. Delinquent Accounts Interest will be charged at a rate of 8% for the 1st $1500.00 of delinquency and 18% for any delinquency over $1500.00 per state statute N.J.S.A 54:4-67. Any balance owing as of June 30, in excess of $10,000 will be assessed a 6% year-end penalty.   Understanding Utility Procedures: When utilities (sewer) become delinquent, we have guidelines we follow, to enforce collections of these amounts.   1st notice of delinquency is a delinquent letter, sent after the due date, to remind the homeowner of a balance due, these letters are generated once a month until the account is no longer in arrears. All water or sewer charges outstanding as of the 11th day of the 11th Month of the current fiscal year, provided the tax sale is held during the last month of the fiscal year, will be subject to our tax sale. This includes any account that has been turned off for non-payment, and still has a delinquent balance. Appropriation of Taxes Understanding your taxes 2007 Tax Rate 1.72 per 100 dollars of assessed value 2006 Tax Rate 1.66 per 100 dollars of assessed value 2005 Tax Rate 1.57 per 100 dollars of assessed value Example: 265,000 (assessed value) % 100 = 26500 26500 x 1.72 = $4558.00 (total yearly tax) 2007 Tax Rate Components: County Tax 0.294 County Open Space 0.036 School tax 0.885 Municipal 0.505 Total Tax Rate 1.720 2006 Tax Rate Components: County Tax 0.278 County Open Space 0.032 School tax 0.884 Municipal 0.466 Total Tax Rate 1.660 2005 Tax Rate Components: County Tax 0.238 County Open Space 0.026 School tax 0.876 Municipal 0.430 Total Tax Rate 1.570 Tax Relief Programs There are several property tax relief programs offered to help defray the cost of property taxes for homeowners. They include but are not limited to: Senior Citizen/Disabled Persons Deduction Veteran Deduction Veteran Exemption Property Tax Freeze Reimbursement Homestead/Credit Rebate Senior Citizen/Disabled Persons Deduction This deduction is offered through the municipality, and if qualified an individual may be eligible to receive $250.00 a year off their property taxes. Qualifications: Must make under 10,000 a year EXCLUDING social security; if married total combined income cannot exceed $10,00 excluding social security. You must of owned the property as of October 1, of the pre-tax year, and be residing at the residence. Example: If applying on February 1, 2007 for the deduction, you must have owned the property as of October 1, 2006 Must be 65 years old or permanently and totally disabled as of December 31, of the pre-tax year. Must of been a resident of New Jersey for the 12-month period preceding October 1, of the pre-tax year In Addition to the general qualifications; surviving spouse of a senior or disabled person must: Not have re-married Reached 55 by December 31, of the pre-tax year AND was 55 at the time of death for the deceased spouse Be a surviving spouse of a person who was receiving the deduction at the time of their death. Veteran Deduction This deduction is offered through the municipality, and if qualified an individual may be eligible to receive $250.00 a year off their property taxes. Qualifications: Be legal owner of or have a fractional interest in the property for which deduction is being applied Be Owner of record as of October 1, of the pre-tax year, and be a citizen and resident of New Jersey. Have an honorable discharge or release under honorable circumstances from active service in time of war in some branch of the armed forces. In Addition to the general qualifications; the widow of a veteran or serviceperson: Be the surviving spouse of a veteran whom was honorably discharged, or who met death while on active duty in a branch of the armed forces. Prove that the deceased was a citizen and resident of New Jersey at the time of their death.