Tax Collection

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Contact

For questions about registration, please contact:

Kyshon Mitchell
 Program Assistant
848-932-4735
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Overview

The Center for Government Services at 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. Other municipal officials and interested citizens are invited to enroll in the courses provided the prerequisites are satisfied and space is available.

Experienced members of the field comprise the instructional staff; all 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.

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.). Required texts are provided for the three mandatory courses, including:

  • Principles of Municipal Tax Collection I  
  • Principles of Municipal Tax Collection II  
  • Principles of Municipal Tax Collection III  

Cooperating Organizations

Continuing Education Information

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

Request Duplicate Certificate

Course Schedule

All registrations for online/distant learning and in-person courses must be received NO LATER than three business days before the class begins. Late registrations will NOT be accepted.

Please visit the Registration page for important information regarding online course expectations and registration.

Principles of Municipal Tax Collection 1
TC-4301-SP25
Date(s)
Time(s)
Instructor(s)
Fee
Location(s)
Action

Course Code: TC-4301-SP25-1

3/15, 3/22, 3/29, 4/5, 4/12, 4/26

9am-4pm

Jennifer Dukelow & Abe Conesa

$1129.00

Online: Canvas

Register

Course Code: TC-4301-SP25-2

3/25, 3/27, 4/1, 4/3, 4/10, 4/15, 4/17, 4/22, 4/24, 4/26*

5:30pm-9pm; *9am-1:30pm

Susan DeFrancesco

$1129.00

Online: Canvas

Register

Course Code: TC-4301-SP25-3

1/11, 1/18, 1/25, 2/1, 2/8, 2/15

9am-4pm

Jessica Snyder

$1129.00

Online: Canvas

Register

Principles of Municipal Tax Collection 2
TC-4302-SP25
Date(s)
Time(s)
Instructor(s)
Fee
Location(s)
Action

Course Code: TC-4302-SP25-1

4/5, 4/12, 4/19, 4/26, 5/3, 5/10

9am-4pm

Ashlesha Deshpande

$1129.00

Online: Canvas

Register

Course Code: TC-4302-SP25-2

1/13, 1/20, 1/27, 2/3, 2/10, 2/17, 2/24, 3/3, 3/10

5:30pm-9:30pm

Jessica Snyder

$1129.00

Online: Canvas

Register

Principles of Municipal Tax Collection 3
TC-4303-SP25
Date(s)
Time(s)
Instructor(s)
Fee
Location(s)
Action

Course Code: TC-4303-SP25-1

2/21, 2/22, 2/28, 3/1, 3/7, 3/8

8:30am-3:30pm

Jessica Snyder

$1129.00

Online: Canvas

Register

Course Code: TC-4303-SP25-2

2/13, 2/18, 2/20, 2/25, 2/27, 3/4, 3/6, 3/13, 3/18, 3/22*

5:30pm-9pm; 9:30am-1pm

Susan DeFrancesco

$1129.00

Online: Canvas

Register

Tax Collection Review
TC-4304-FA24
Date(s)
Time(s)
Instructor(s)
Fee
Location(s)
Action

Course Code: TC-4304-FA24-2

12/6, 12/13, 12/14

9am-5pm

Ashlesha Deshpande

$646.00

Online: Canvas & Webex

Register

Course Code: TC-4304-SP25-1

5/10, 5/17, 5/31

9am-5pm

Jennifer Dukelow

$646.00

Online: Canvas

Register

Course Code: TC-4304-SP25-2

5/17, 5/30, 5/31

9am-5pm

Ashlesha Deshpande

$646.00

Online: Canvas

Register

Courses

Credit/CEU/Hours: 36 hours

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 also are discussed. The course includes hands-on calculations. A review and final exam are given. Students should bring a 12-digit calculator beginning on the first day of class.

Credit/CEU/Hours: 36 hours
Prerequisite: Principles of Municipal Tax Collection I

This second course in the sequence focuses on 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. Students should bring a 12-digit calculator beginning on the first day of class.

Credit/CEU/Hours: 36 hours
Prerequisite: Principles of Municipal Tax Collection I, Principles of Municipal Tax Collection II: Tax Sales

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, and calculation of percentages of tax collections. The course also includes instruction on the areas of records management, and 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. Students should bring a 12-digit calculator beginning on the first day of class.

Credit/CEU/Hours: 21 hours

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. This course does not include a review of the CTC exam questions, and it is not required to take the state exam. Students should bring to class all three current manuals and a 12-digit calculator.

Continuing Education Information

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 are given periodically by the Division of Local Government Services of the New Jersey Department of Community Affairs.

For more information about experience or other qualifications for attaining certification, or about the State Tax Collection Certification Exam, visit http://www.state.nj.us/dca/divisions/dlgs/programs/certification.html, or call the Certification Unit at 609-633-6349.

The tax collection program courses are not approved by the New Jersey State Board of Accountancy for CPE credit.

The PMTC1, 2, & 3 courses qualify for CEU credit toward renewal of the CMFO/CCFO license.

All persons holding the CTC designation in the State of New Jersey are required to obtain 15 contact hours of continuing education during a two-year period. For further information and opportunities, visit the websites of the Certification Unit of the NJ Department of Community Affairs or the Municipal Clerks’ Association of New Jersey.

Course Manuals