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
Additional copies of current Tax Collection manuals are available for purchase. For an order form, visit the Publications page.
Principles of Municipal Tax Collection I
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 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.
Principles of Municipal Tax Collection II: Tax Sales
Prerequisite: Principles of Municipal Tax Collection I
Text: Principles of Municipal Tax Collection II (2011)
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.
Principles of Municipal Tax Collection III: Tax Office Operations
Prerequisite: Tax Collection I and II
Text: Principles of Municipal Tax Collection III (2013)
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.
Tax Collection Review Course
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.
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.
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.
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 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.
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.
Principles of Municipal Tax Collection I (2015)
This text provides an introduction to the primary and secondary duties of the municipal tax collector and an overview of general taxation law. This publication has been written for the Center for Government Services of Rutgers University by Alice Anne Paretti, CTC/CFO/CTA. It is used as the basic text in Principles of Municipal Tax Collection I, which is one of three courses required to sit for the State Certification Exam.
Principles of Municipal Tax Collection II (2013)
This text provides the reader with an understanding in narrative form, of New Jersey’s Tax Sale Laws and the tax sale process. It is used as the basic text in Principles of Municipal Tax Collection II, which is one of three courses required to sit for the State Certification Exam. This manual contains the text of New Jersey statutes pertaining to the tax sale process.
Principles of Municipal Tax Collection III (2015)
This text is the fourth edition and is intended to provide the reader with a comprehensive overview of Tax Office operations. Some topics include: security of the tax office, off procedures, records management, interest on delinquencies, calculations, tax appeal refunds, reports, ethics and audit reports.