Tax Collection

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The State CTC Exam is October 1st
Please Call 609-633-6349 for further exam information

PMTC Manuals

The Center for Government Services of Rutgers, The State University of New Jersey, offers courses in tax collection administration that are designed to train municipal tax collectors in the duties and responsibilities of their office. Principles of Municipal Tax Collection I, II and III are required in all cases for the designation of Certified Tax Collector (see N.J.S.A. 40A:9-145 et seq.).

In addition to tax collectors, other municipal officials as well as interested citizens are invited to enroll in the courses provided the prerequisites are satisfied and space is available. The instructional staff is composed of persons who are experienced members of the field. All of the instructors are state certified tax collectors.

Courses are scheduled in both the fall and spring semesters at locations throughout the state. Times and locations are announced in advance of each semester.

Certificates are awarded for the satisfactory completion of each program which is defined as attendance at 80 percent of the class hours, a passing grade of 80, and full payment of all fees.

Program Courses

Principles of Municipal Tax Collection I - 36 hrs.
Text: Principles of Municipal Tax Collection I (2008)

This introductory course is designed as an introduction to municipal tax collection and the basic duties and responsibilities of the municipal tax collector.
Major areas of instruction include the statutory basis and institutional framework for local government in New Jersey, duties of the assessor and county tax board, assessments for improvements, tax searches, and searches for improvements. The tax collector's duties are covered with regard to billing, cashiering, and reports.
The office and duties of the municipal treasurer, treasurer of school monies, and utility collector are also discussed. The course includes hands-on calculations. A review and final exam are given. Bring a twelve-digit calculator starting the first day of class.

Principles of Municipal Tax Collection II: Tax Sales - 36 hrs.
Prerequisite: Principles of Municipal Tax Collection I
Text: Principles of Municipal Tax Collection II (2001)

This second course in the sequence focuses upon the advanced aspects of enforcement. The areas of enforcement that are covered in detail are general provisions, power of tax sale, preparation, mechanics, and certificate of sale. Redemptions, redemptions by installments, priorities of liens, bankruptcy, foreclosure, in personam, and In Rem are also discussed in depth. Other topics presented are assignment of tax sale certificates and cancellation and redemption of tax sale certificates. The course includes hands-on calculations. A review and final exam are given. Bring a twelve-digit calculator starting the first day of class.

Principles of Municipal Tax Collection III: Tax Office Operations - 36 hrs.
Prerequisite: Tax Collection I and II
Text: Principles of Municipal Tax Collection III (2006)

This third course in the sequence covers the tax appeal process (both County Board and State Tax Court); a detailed review of estimated and final tax billing (including state fiscal year); tax overbills; requirements and preparation of senior citizen and veterans deduction reporting; calculation of percentages of tax collections. The course also includes instruction on the areas of records management and an overview of the operations and security of the tax office; mortgage escrow; and credit card acceptance. The course includes hands-on calculations. A review and final examination are given. Bring a twelve-digit calculator starting the first day of class.

Tax Collection Review Course - 18 hrs.

This program is a review of the courses in New Jersey Principles of Municipal Tax Collection, and is offered prior to the State Certified Tax Collector (CTC) Examination. This class is open only to those persons who have satisfactorily completed Principles of Municipal Tax Collection I, II, and III and this course does not include a review of the State Exam Questions.  This course is not required to take the New Jersey State Certification Exam.  Bring all 3 current manuals and a 12-digit calculator.

Spring Conference for Tax Collectors and Treasurers

This program is sponsored by the Tax Collectors and Treasurers Association of New Jersey. It is offered in the spring and is designed to meet the continuing education needs of tax collectors, treasurers, and other public officials concerned with the responsibilities of the tax collection office. A separate announcement will be mailed in the spring by the Tax Collectors and Treasurers Association of New Jersey.

Certification and State Exam

No persons shall be appointed or reappointed as a tax collector unless they hold a Tax Collector Certificate pursuant to N.J.S.A. 40A:9-145.7. Examinations for Certified Tax Collector will be given periodically by the

Division of Local Government Services (DLGS)
New Jersey Department of Community Affairs (DCA)

For more information about experience or other qualifications for attaining certification, or the State Tax Collection Certification Exam go to www.state.nj.us/dca/lgs/certunit/certmenu.shtml, or call the Certification Unit at 609/633-6349.

Registration

Please use this application form to pre register no later than three (3) days prior to a course's scheduled starting date. Telephone registrations cannot be accepted. Early registration is advisable. Upon receipt of your completed application form, and check or voucher, a class space will be reserved for you. No confirmation will be sent.  The University reserves the right to cancel any course if there are insufficient enrollments.
Note: Online registration is currently unavailable. Please mail or fax registration or order forms until this issue is resolved.

Publications

Required texts are provided for the three mandatory courses. Additional copies of current Tax Collection manuals are available for purchase.

Principles of Municipal Tax Collection I (2008)
Principles of Municipal Tax Collection II (2001)
Principles of Municipal Tax Collection III (2006)

For an order form, call 732/932-3640 ext. 628, or click above links.

Lifetime Learning Tax Reporting Requirements

Since you may be eligible for a tax deduction under the Lifetime Learning Tax Act, Rutgers records the name, address, and social security number of all Continuing Education participants.

Withdraw

CGS will refund the full course fee less a $25 processing charge to any student who notifies CGS in writing of his/her intent to withdraw. Notices of withdrawal must be submitted at least 48 hours before the course is scheduled to start. Withdrawal notices sent by fax (732/932-3586) will be accepted as well as notices sent by mail. Send withdrawal notice to:

Center for Government Services
Rutgers The State University of New Jersey
303 George Street - Suite 604
New Brunswick, NJ 08901-2020

Cooperating Organizations

Division of Local Government Services New Jersey
Tax Collectors and Treasurers Association of New Jersey

Information