New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A5542

Introduced
6/5/23  

Caption

Requires premium payment made to municipality by purchaser of tax lien to be paid to property owner under certain circumstances.

Impact

The enactment of A5542 would create a more direct benefit for property owners facing foreclosure by ensuring they can collect premium payments promptly after a foreclosure ruling. This change aims to lessen the financial impact on individuals affected by foreclosure by providing them access to funds that they may rightfully deserve under the revised rules concerning tax lien sales and foreclosure proceedings. The bill, thus, reflects an effort to adjust the balance of financial considerations in favor of property owners during a tax foreclosure process, modifying how municipalities handle premium payments tied to tax liens.

Summary

Assembly Bill A5542 seeks to amend the existing law governing premium payments related to tax liens in the State of New Jersey. Under current law, premium payments made by purchasers of tax liens are held by municipal tax collectors and refunded to purchasers if redemption occurs. If no redemption takes place within five years, the premiums are turned over to municipal funds. This bill modifies this process by requiring that within one year following a final judgment of foreclosure, these premium payments must be deposited with the court and paid out to the property owner against whom foreclosure was finalized. If the property owner does not apply for these funds within a year, the municipality can reclaim the funds, adding them to its own finances.

Sentiment

Overall sentiment surrounding A5542 has been largely positive from advocacy groups focusing on property rights and foreclosure reform, viewing this legislation as a necessary adjustment to provide homeowners with more equitable access to funds after foreclosure. However, there may be concerns raised by municipalities regarding potential impacts on their revenue streams and operational aspects regarding how these funds are administratively handled. The bill indicates a shift toward prioritizing the financial welfare of property owners while balancing municipal financial interests.

Contention

Notable points of contention include the implications this bill may have on municipal finances. Critics argue that requiring these premium payments to be returned to property owners may diminish local revenue, particularly for municipalities that rely significantly on these funds. Additionally, the administrative burden on municipalities to manage these payments and potential disputes may be a source of concern. The discourse on A5542 reflects broader themes around municipal financial health versus the rights of vulnerable property owners in foreclosure situations, highlighting the complexities of tax lien legislation.

Companion Bills

NJ S4048

Same As Requires premium payment made to municipality by purchaser of tax lien to be paid to property owner under certain circumstances.

Previously Filed As

NJ A1117

Clarifies notice required to be provided to property taxpayers of change in interest rate on delinquent property taxes under certain emergency circumstances; permits municipality to extend grace period under certain emergency circumstances.

NJ A3547

Requires municipality to return to taxpayer property taxes paid in error due to assessor's or owner's mistake.

NJ A5220

Permits municipalities to waive interest on certain delinquent property tax payments delivered after required due date.

NJ S1807

Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

NJ SB256

Mobile County; amend definition of municipal tax lien to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting official to sell a tax lien under certain circumstances.

NJ A836

Revises Energy Tax Receipts Property Tax Relief Aid program; requires all energy taxes to be paid directly to municipalities.

NJ A4953

Requires municipalities to share certain payments received in lieu of property taxes with school districts; informs counties and school districts of application for property tax exemption.

NJ A1095

Requires detailed disclosure of information concerning required payments in lieu of property taxes to be provided to purchaser of real property constructed pursuant to financial agreement containing long term tax exemption.

NJ S2507

Revises Energy Tax Receipts Property Tax Relief Aid program; requires all energy taxes to be paid directly to municipalities.

NJ S1816

Requires Division of Purchase and Property to issue annual report on State-owned underutilized real property with potential for other uses.

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