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Land · New Jersey tax sale guide
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Mount Ephraim papers a working lien redemption practice without ever dating a sale. Borough commission minutes carry the Tax Collector's monthly reports year after year: five lien redemptions totalling $21,384.55 in July 2021, lien redemptions of $11,215.80 in September 2024, $9,753.45 in June 2020, and a January 2025 report of collections with zero lien redemptions that month. The borough Audit for 2019, as filed on EMMA, carries a schedule of redemption of tax sale certificates and a statement of reserve for tax sale premiums, and the borough code charges fees for tax sale redemption certificates and calculations. A full text search of that audit finds no sentence stating when a sale was held, so no date is carried here. Mount Ephraim is the floor of this tier. Its 2020 census population is 4,651, confirmed in the Census 2020 frame, the state municipal census table and the borough's own Annual Financial Statement for 2022; no Census QuickFacts page exists for a population below 5,000.
Selling office: Borough of Mount Ephraim Tax Collector, Mount Ephraim
Next sale: Not published. The borough minutes paper monthly lien redemptions and its audit carries the redemption and premium schedules, and no borough document behind this page states a sale day.
Ask the borough Tax Collector for the sale day, because Mount Ephraim publishes its lien redemption reports and its premium schedules and no dated sale morning or current collector naming of its own.
| The redemption reports | Borough Commission meeting minutes record the Tax Collector's monthly reports across two decades of the lien practice: August 5, 2021 minutes report July 2021 tax receipts of $132,104.35 and five lien redemptions totalling $21,384.55; October 2, 2024 minutes report September collections of $175,089.64 and lien redemptions totalling $11,215.80; July 2, 2020 minutes report June 2020 receipts of $425,806.33 and lien redemptions of $9,753.45; February 5, 2025 minutes report January 2025 collections of $955,391.44 and zero lien redemptions that month. Redemptions prove certificates exist and are being redeemed; none of these reports states when any sale was held. |
| The audit schedules | The borough Report of Audit for the year ended December 31, 2019, as filed on EMMA, contains a schedule of redemption of tax sale certificates and a statement of reserve for tax sale premiums. The audit was read and searched in full for a sale date sentence; none exists in it. That is a completed negative for the 2019 audit, not an open question about it. |
| The code fees | The borough's codified ordinances charge $25 for a certificate of tax sale redemption and $50 for a third or later tax lien redemption calculation under N.J.S.A. 54:5-54, in a fee article amended April 6, 2023. The redemption machinery is in current borough law. |
| The collector's name | Not carried. The only borough naming found is in the August 5, 2021 minutes, which report a collector's report submitted by a person described that month as the new Tax Collector. No borough source from 2023 to 2026 names that person or any successor; the 2025 minutes and the 2023 salary ordinance name the office only. A name more than five years old at the time this page was built, never reconfirmed, is withheld rather than carried as current. |
| The population line, flagged | The borough's own financial statements for 2019 and 2021 print an older census figure as the population last census. Those lines are the prior census carried forward in the borough's own forms and are not used here; the 2022 statement and the census sources agree on 4,651 for the 2020 census, and that is the figure this page carries. |
| Next sale | Not published as a specific date in the borough sources read. |
| Sale track | Not published. The borough minutes and audit describe its redemption practice, not a sale calendar. |
| Registration | Not published in the sources read. |
| Deposit | Not published in the sources read. |
| Bidding and payment | Not published in the sources read. The state frame governs a borough sale itself, with the rate bid down from 18 percent and premium bidding below 1 percent, as set out below. |
| Redemption | Through the Tax Collector until a Superior Court judgment bars the right. The money side, interest at the bid rate, subsequent payments and the tiered penalty, is set out in the terms table below, on the state frame. |
| Struck off certificates | Nothing published in the sources read. Under the state frame a lien with no purchaser is struck off to the municipality at 18 percent and may later be assigned under 54:5-113 or sold at public sale under 54:5-114.1 and 54:5-114.2. |
| Format | Not published in the sources read. |
| Selling office | Borough of Mount Ephraim Tax Collector, Mount Ephraim, NJ. No current borough source names the holder of the office, so no name is printed on this page. The borough school district is a separate entity, and its financial report was not used. |
Sources: Borough of Mount Ephraim, Commission meeting minutes of August 5, 2021, October 2, 2024, July 2, 2020 and February 5, 2025, Report of Audit for 2019 as filed on EMMA, Annual Financial Statement for 2022 and borough code Chapter 165 (mountephraim-nj.com). NJ Division of Local Government Services, Elements of Tax Sales in New Jersey. Confirm with the selling office before relying on any date on this page: sales move, terms change, and parcels are pulled up to sale day.
A sale list gives you the parcels, the date, and the opening terms. It does not give you the owner, the value, or the rest of the picture: liens, foreclosure status, and parcel history. PropertyRadar is the data platform for that layer. It carries owner records, assessed and market values, foreclosure and tax data, and property history for parcels across Mount Ephraim borough, searchable by address, owner, or county, including parcels that never reach a sale list.
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Mount Ephraim preparation starts with the monthly pattern in the minutes. Redemptions land in most months and run into five figures, so certificates here do get bought and do get redeemed; the sale day itself, and the name of the collector who runs it, both have to come from the borough office directly.
| Deposit, Mount Ephraim borough | Not published. No borough sale notice carrying a deposit figure was found among the borough sources behind this page. |
| Payment, Mount Ephraim borough | Not published in the sources read. A borough sale notice, when Mount Ephraim publishes one, is the document that will govern payment. |
| What is sold | A tax sale certificate: a lien on the property for the taxes and municipal charges sold, recorded against the property. The property itself is not sold, the owner is not evicted, and the certificate holder's road to the property runs through redemption failing and a Superior Court foreclosure. |
| The interest ceiling | 18 percent per year, the maximum in 54:5-32. Bidding opens at 18 percent and the rate is bid down. The rate the winner takes is the rate the owner pays on redemption, and on contested liens in the publishing towns the rate is routinely bid to zero, which is where the premium takes over. |
| The premium | When a bidder offers less than 1 percent or no interest, the lien is struck off to whoever pays the amount due plus the highest premium. The premium is paid to the municipality and held by it: it earns the buyer no interest, it is returned if the owner redeems, and it escheats to the municipality if the certificate is neither redeemed nor foreclosed within five years. Model every premium dollar at zero percent, because that is what it earns. |
| Redemption money | The sum paid at the sale with interest from the sale date at the rate bid; after the certificate issues, plus the holder's expenses and subsequent municipal liens paid under 54:5-59 and 54:5-60; plus the tiered penalty in 54:5-61, 2 percent where the certificate exceeds 200 dollars, 4 percent above 5,000 dollars and 6 percent above 10,000 dollars. A municipality may separately fix a year end penalty up to 6 percent on delinquencies over 10,000 dollars under 54:4-67. |
| How long redemption really lasts | Until a Superior Court judgment bars it. There is no self expiring redemption date: the operative clocks are the foreclosure filing clocks, two years from the sale for a private holder, six months for a municipality or its assignee, plus the life of the court case. An owner facing a private holder has at least two years; an owner facing a municipal assignee may have far less. |
| The deed path | Foreclosure of the right of redemption in Superior Court, Chancery Division, or a municipal in rem action under 54:5-104.32 where its conditions are met. Since P.L.2024, c.39 (July 10, 2024) the process protects the owner's remaining equity, so the pre-2024 outcome, foreclosure simply transferring all equity to the holder, is not current law and no 2026 page should describe it as such. |
For Mount Ephraim the borough sources behind this page publish nothing about struck off certificates or assignment sales beyond the redemption and premium schedules above. Under the state frame a borough lien with no purchaser is struck off to the borough at 18 percent and may later be sold by private assignment under 54:5-113, for not less than the liens by governing body resolution, or at public sale under 54:5-114.1 and 54:5-114.2, the second permitting sales below the amount due. The assignee of a municipal certificate inherits the municipality's six month foreclosure clock under 54:5-86, measured from the original sale date.
One page per selling office, each verified against its own municipal sources. New Jersey has 566 municipalities and every one sells through its own tax collector; this set is the four hundred seventy largest municipalities by population. The county's other municipalities are aggregated on the Camden County page.
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