New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S4142

Introduced
11/30/23  

Caption

Revises process for property tax lien holder to foreclose right to redeem a property tax lien; allows property owner to protect remaining equity.

Impact

The bill is in response to the Supreme Court's decision in Tyler v. Hennepin County, which ruled that excess equity from a tax foreclosure cannot be confiscated from the property owner without compensation. Consequently, under the new procedures established by SB 4142, property owners facing foreclosure will be notified of their right to demand a judicial sale or an Internet auction to potentially allow them to recoup some of their equity. This legal adjustment is aimed at providing more equitable treatment for homeowners while still facilitating the interests of lienholders.

Summary

Senate Bill 4142, introduced in New Jersey on November 30, 2023, revises the procedure for property tax lien foreclosures, aligning it with a recent Supreme Court ruling. The bill allows property owners to protect their equity when their tax liens are foreclosed, a significant change from current law that often leads to property owners losing all remaining equity. Specifically, the bill amends multiple statutes pertaining to tax sales and foreclosures, particularly enhancing the rights of property owners during the foreclosure process.

Contention

Debate around SB 4142 primarily centers on its implications for both property owners and lienholders. Proponents advocate that the bill empowers homeowners and acknowledges their rights under constitutional protections, while critics express concerns about potential complications in the foreclosure process that could hinder municipalities and lien investors. The provisions to allow judicial sales or Internet auctions are seen as a step towards fairness, yet there is ongoing apprehension about how this will affect the financial viability of tax lien investments in the long term.

Companion Bills

No companion bills found.

Previously Filed As

NJ S2052

Revises tax lien foreclosure process to protect equity accrued by property owner in tax lien foreclosure.

NJ A3485

Revises tax lien foreclosure process to protect equity accrued by property owner in tax lien foreclosure.

NJ A1458

Protects equity accrued by property owner in tax sale foreclosure.

NJ S1425

Protects equity accrued by property owner in tax sale foreclosure.

NJ S1893

Concerns foreclosure of certain tax liens on real property.

NJ S1832

The "Vacant Property Revitalization and Affordable Housing Act"; establishes fund to revitalize certain real property and revises process for tax lien holder to foreclose the right of redemption; appropriates $50 million.

RI S2713

Establishes the Property Equity Protection Act to protect property owners from losing their equity when their property is seized to pay a debt to the government by allowing ample time to pay off the debt and adequate notice of due process.

GA SB580

Property; the minimum amount required for a foreclosure on a lien on a property under the "Georgia Condominium Act" and the "Georgia Property Owners' Association Act"; increase

AR HB1695

To Clarify The Foreclosure Process For Property Subject To A Municipal Lien; To Allow A Municipality To Petition To Set Aside The Sale Of Property To Certain Persons; And To Provide For The Priority Of Unrecorded Municipal Liens.

FL SB1778

Redemption Rights and Deeds in Lieu of Foreclosure:

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.