Due to the COVID-19 pandemic, the Tax Collection Office is closed to visitors.
property tax reimbursement (senior freeze) applications
All requests for the verification of taxes that is needed for your property tax reimbursement application aka “Senior Freeze” aka “the Blue Book” will need to be requested by phone only by calling the OC Tax Collection Office. Please call 609-525-9379. The form will be mailed to your home. The deadline to file the 2020 Senior Freeze application with the State of New Jersey is November 1, 2021. If you get our answering machine please leave your name, contact number and address. The office will call you back to verify your information and to confirm that it will be mailed to your home. This is for both ptr-2 and ptr-1 (new enrollment book) forms.
Change Tax Bill Mailing Address:
Tax Collection Staff Directory:
The Tax Collector is responsible for the billing, collection, reporting and enforcement of municipal taxes for the City of Ocean City. Tax bills are mailed annually in July. Property taxes are due on February 1, May 1, August 1, and November 1. Failure to receive a tax bill does not exempt you from paying taxes or the interest due on delinquent taxes. The City of Ocean City does permit a 10 day grace period. Please be advised that the State of New Jersey DOES NOT allow the Tax Collector to acknowledge postmarks, therefore, the taxes must be received in our office on or before the 10th. Should the 10th fall on a weekend or legal holiday, you will have until the next business day to make payment. Payments may be made by check, cash or money order. As a statutory officer of the State of New Jersey, the Tax Collector is obligated to follow all State Statutes regarding property tax collection including billing, due dates, charging interest on delinquent taxes and tax sale procedures. No one has the authority to forgive interest on delinquent taxes.
Tax Due Dates:
1st Quarter due February 1st; 2nd Quarter due May 1st; 3rd Quarter due August 1st; 4th Quarter due November 1st. Each tax quarter has a 10 day grace period, after which interest will be assessed.
The City of Ocean City has adopted by resolution an interest rate of 8% for the first $1,500 of delinquency, and 18% for any delinquency over $1,500 as allowed per state statute N.J.S.A 54:4-67, as well as a 6% year-end penalty on any balance owing as of December 31st in excess of $10,000.00.
Any unpaid delinquent taxes due from the prior year which are still owing may be subject to “TAX SALE”. Tax Sale is the enforcement of collections against a property by placing a lien against the property for all outstanding municipal charges due at the end of the Calendar year (December 31). Municipal charges include but are not limited to: Property Taxes, Special Improvement District Taxes (S.I.D), Added/Omitted Assessments, Property Maintenance liens.
ANNUAL DEDUCTION FOR VETERANS:
Annual deduction of up to $250 from taxes due on the real or personal property of qualified war veterans and their unmarried surviving spouses/surviving civil union partners/surviving domestic partners.***
ANNUAL PROPERTY TAX DEDUCTION FOR SENIOR CITIZENS, DISABLED PERSONS:
Annual deduction of up to $250 from property taxes for homeowners age 65 or older or disabled who meet certain income and residency requirements. ***
***These (2) benefits are administered by the local municipality. Eligibility Requirements, applications, and assistance with these deductions are available at the Tax Assessment Office.
PROPERTY TAX REIMBURSEMENT ("SENIOR FREEZE" PROGRAM):
The State funded PTR program reimburses qualified applicants for the property tax increases they may incur each year from the base year. The base year is the first year an applicant meets eligibility requirements. It is important to understand the taxpayer pays the taxes as they come due and then the increase is reimbursed the following year. The deadline to submit the 2020 PTR applications is November 1, 2021. For updated information on changes to the Senior Freeze Program for 2019, check the Division of Taxation's website @ http://www.state.nj.us/treasury/taxation/ptr/index.shtml.
HOMESTEAD BENEFIT PROGRAM:
2017 Homestead Benefit payments will be paid to eligible taxpayers beginning May 2021. Information on the 2018 homestead benefit will be posted when it becomes available. For eligibility and other information about the Homestead Benefit Program go to: http://www.state.nj.us/treasury/taxation/homestead/geninf.shtml.