Taxes
Tax bills are mailed for the Borough of Berlin once the tax rate has been confirmed by the Camden County Board of Taxation. Tax bills are mailed annually in July and covers the final half of the current year and the preliminary taxes for the first half of the following year. As a statutory officer of the State of New Jersey, the Tax Collector is obligated to follow all the State Statutes regarding property tax collection including billing, due dates, interest on delinquent tax payments and tax sale procedures.
Due Dates
The due dates are as follows:
- February 1st
- May 1st
- August 1st
- November 1st
(There is a ten (10) day grace period)
Failure to receive a tax bill does not relieve the homeowner from paying property taxes or delinquent interest on late payments per New Jersey State Statutes Annotated 54:4-64. Please contact the Tax Collector’s Office to obtain a copy of your most current tax bill.
Office Closed
THE OFFICE IS CLOSED FOR THE FOLLOWING HOLIDAYS:
- New Year’s Day
- Martin Luther King Day
- President’s Day
- Good Friday
- Memorial Day
- Juneteenth
- 4th of July
- Labor Day
- Columbus Day
- Veteran’s Day
- Thanksgiving & Friday after
- Christmas Eve
- Christmas Day
Type Of Tax | Tax Rate | |
County Tax | 0.776 | |
Library Tax | 0.000 | |
County Open Space Tax | 0.020 | |
District School Tax | 1.094 | |
Regional School Tax | 0.579 | |
Local School Tax | 0.000 | |
Municipal Open Space Tax | 0.015 | |
Municipal Library Tax | 0.033 | |
Municipal Purpose Tax | 0.793 | |
Total Tax rate | 3.310 |
Tax Sale Public Posting – https://berlinborough.newjerseytaxsale.com/
100% DISABLED VETERANS EXEMPTION
(Claimant must meet all requirements)
- Have had service in United States Armed Forces and been honorably discharged
- Have a United States Veterans Administration certification of service-connected disability issued in accordance with N.J.S.A. 54:4-3.30, ET. SEQ.
- Wholly own or hold legal title to the dwelling house for which exemption is claimed
- Occupy the dwelling house as the principal residence
- Be a citizen and legal or domiciliary resident of New Jersey
Surviving Spouse of a Disabled Veteran or Serviceperson Claimant (must meet all requirements)
- Document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had service in the United States Armed Forces and who was honorably discharged or who died on active wartime duty
- Document that the deceased veteran had a United States Veterans Administration certification of service-connected disability issued in accordance with N.J.S.A. 54:4-3.30, ET. SEQ.
- Not have remarried
- Wholly own or hold legal title to the claimed dwelling house
- Occupy the dwelling house as the principal residence
Any qualified claimant for the Disabled Veteran Exemption or the Widow of a Disabled Veteran or Serviceperson Exemption is exempt from property taxes.
Applications are available in the Tax Collector’s Office or click here.
NJ STATE REBATE
There are two separate and distinct property tax relief programs available to New Jersey homeowners.
Property Tax Reimbursement Program (forms are sent out by the State in January) for information call 1-800-882-6597 or to visit the State of NJ website for information and downloadable forms “Click Here” (http://www.state.nj.us/treasury/taxation/relief.shtml.)
This program is designed to freeze the burden of increasing real estate taxes for qualified applicants by establishing a base year of eligibility and comparing that “base” with any subsequent year, the difference to be refunded by the State annually. Eligibility must be continuous otherwise a new base year must be established.
Qualifications are as follows:
- Must make application annually (with the state)
- Homeowners age 65 or older or receiving Federal Social Security Disability Benefits and who paid property taxes on their principal residence in New Jersey
- Applicants must be NJ residents for at least 10 years, and living in their current home for the last 3 years
- Applicant must meet certain income limits for both the “base year” (year applicant first became eligible) and the application year. Income requirements are set by the State annually
- Property taxes must be paid in full for the years applied for by June 1st of the following year
The Homestead Rebate Program (forms are sent out by the State in Mid-April)
For information call 1-888-238-1233
General qualifications are as follows:
- Must make application annually (with the state)
- Own and occupy a home in NJ that was their principal residence on October 1 of the pre-tax year
- Have gross income under the minimum threshold set by the State (the Threshold changes periodically based on the State Budget)
- You must have had property taxes which were due and paid on the property within the year applied for. For detailed qualifications and additional information visit the NJ State website or “Click Here” (http://www.state.nj.us/treasury/taxation/)
SENIOR CITIZENS DEDUCTION
Senior Citizen Deduction – Disability Deduction – Surviving Spouse Deduction
- New Jersey Citizenship as of October 1 pretax year
- Property Ownership as of October 1 pretax year
- Residence in New Jersey and in Dwelling House as of October 1 pretax year and
- Residence in New Jersey for 1 year immediately prior to October 1 pretax year
- Senior Citizen – age 65 or more as of December 31 pretax year
- Permanent and Total Disability Deduction – Permanently and Totally Disabled as of December 31 pretax year
- Surviving Spouse Deduction – age 55 or more as of December 31 pretax year and at the time of spouse’s death and the spouse must have been receiving either the Senior citizen Deduction or the Disability Deduction on the same dwelling as the Surviving Spouse Deduction being claimed
- Income (including income of the claimant’s spouse) will not exceed $10,000 (Income means all income received from whatever source derived including, but not limited to, salaries, wages, bonuses, commissions, tips, and other compensations before payroll deductions, all dividends, interest, realized capital gains, royalties, income from rents, business income, and in their entirety, pension, annuity and retirement benefits. Realized capital gains, except for capital gain from the sale or exchange of real property owned and used by the claimant as his/her principal residence, dividends, interest, pensions, annuities and retirement benefits must be included in full without deductions even though they may be wholly or partially exempt for Federal income tax purposes.) Excludable Income – Income can be excluded under ONE of the following three categories: Social Security Benefits or Federal Government Retirement/Disability Pension including Federal Railroad Retirement Benefits or State, County, Municipal Government and their political subdivisions and agencies Retirement/Disability Pension. Please contact the Assessor’s Office for the latest income guidelines as the Excludable Income has a maximum amount of exclusion that changes each year.
Only one of the above deductions may be received per principal residence regardless of the number of qualified claimants residing on the premises. Vacation, summer or second homes do not qualify for any of the above deductions.
The current deduction for the Senior Citizen Deduction or the Disability Deduction or the Surviving Spouse Deduction is $250.00 deducted off the tax bill for each year the claimant qualifies.
Applications are available in the Tax Collector’s Office or click here.
VETERAN DEDUCTION
(Claimant must meet all qualifications)
- Have had service in the United States Armed Forces and been honorably discharged
If you need assistance in documenting your veterans’ status, contact the NJ Department of Military and Veterans Affairs at 1-800-624-0508; (609) 530-6958 or (609) 530-6854. The current deduction for the Veteran Deduction or Widow of Veteran or Serviceperson Deduction is $250.00 deducted off the tax bill for each year the claimant qualifies.
- Own the property, wholly or in part, or hold legal title to the property for which deduction is claimed
- Be a citizen and legal or domiciliary resident of New Jersey
Surviving Spouse of Veteran or Serviceperson Claimant (must meet all qualifications)
- Document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had service in the United States Armed Forces and who was honorably discharged or who died on active wartime duty
- Not have remarried
- Be a legal or domiciliary resident of New Jersey
- Own the property, wholly or in part, or hold legal title to the property for which deduction is claimed
Applications are available at the Tax Collector’s office or click here.