Tax and Utilities Collector
The Tax & Utility Department prepares tax, municipal sewer and municipal water bills and maintains an accounting of all tax, municipal water and sewer collections and enforces the collection of delinquent municipal charges through foreclosure of municipal tax liens and municipal tax sales.
In New Jersey, the local municipality is the agent for billing and collecting taxes due for school and county taxes. Only the Local Municipal Purpose tax shown on your bill is kept by the township for operational expenses.
Billing Information – Taxes
Property tax bills are mailed out once a year in July. The property tax bill should be given to a new owner or paying agent upon sale or exchange of the property. There is a $3.00 charge for duplicate bills.
Preliminary and Final Taxes
Your tax bill consists of four quarters: the 3rd and 4th quarters of the current year and the 1st and 2nd quarters of the upcoming year. The 1st and 2nd quarters (Preliminary Taxes) are based on the prior year’s tax rate and are equal to one half of that year’s taxes. The 3rd and 4th quarters (Final Taxes) are adjusted to conform to the tax rate for the current year.
Added Assessment Bills
Added assessment tax bills are for new construction or improvements to an existing structure that are sent out once a year in October and are to be paid in addition to your regular tax bill.
Current year taxes – All appeals must be filed with the Morris County Board of Taxation, Hall of Records, in Morristown, NJ, on or before April 1st. Forms can be obtained by writing to the Court Board of Taxation. Appeals for Added and Omitted Assessments must be filed before December 1st.
Property Tax Relief Programs
There are two separate property relief programs which are administered on the state level. They are:
- Property Tax Reimbursement Program (Senior Property Tax Freeze) For further information and requirements, please call (800) 882-6597.
- Homestead Credit – Eligible homeowners will receive their Homestead Credit for 2012 as a credit on their 2014 Property Tax Bill.
Note: There are two water companies that serve Roxbury Township, please read your bill carefully to determine who your provider is.
Sewer Utility is billed quarterly in January, April, July and October. Water Utility is billed in February, May, August and November.
Municipal water and sewer utility are both due on the same dates. The first quarter is due March 30th, the second quarter is due June 30th, the third quarter is due September 30th and the fourth quarter is due December 30th.
The same options available for paying taxes are also available for paying your sewer utility and municipal water bills. Water and Sewer utility bills include a return envelope. Please use these individual envelopes to return your payments. Separate checks are required and payments should be mailed in the appropriate envelope to insure your account is properly credited.
Sewer Payments should be mailed to:
Township of Roxbury
P.O. Box 4248
Lancaster, PA 17604-4248
Water Payments should be mailed to:
Township of Roxbury
P.O. Box 4128
Lancaster, PA 17604-4128
The Collector does not determine assessments. Questions concerning the value of your property should be addressed to the Tax Assessor.
Change of Mailing Address
Please complete the Change of Address Form and return it to the Tax Assessor’s Office.
Taxes are payable quarterly on the 1st day of February, May, August and November, with a 10-day grace period. Payments must be made on or before the due date to avoid interest charges. Postmarks are not accepted.
Failure to receive a tax bill does not relieve the owner from paying property taxes or delinquent interest on late payments. Per NJSA 54:4-64
There are several options for payment.
- Pay on-line by check or credit card
- Mail Tax Payments to:
P.O. Box 4543
Lancaster, PA 17604-4543
- Pay in person
- Night Deposit box outside of Municipal Building
- Fulton Bank of New Jersey in Succasunna or Landing
Interest will be charged at the rate of 8% per annum on the first $1,500.00 of delinquency, and 18% on any amount of delinquency over $1,500.00 until such time as taxes are paid current. Payment is applied first to all delinquent interest and then to the oldest principal balance.
- Senior Citizens and Disabled Persons (age 65 for seniors to qualify, no age requirement for disabled persons). Please contact the Tax Assessor’s office for forms and eligibility (973) 448-2021.
Interested is calculated at the same rate as delinquent taxes on sewer and water with a minimum charge of $2.00 for past due water accounts.
If you are eligible for a Senior Citizen or Disabled Person Deduction on your property taxes, you are also entitled to a $30.00 per quarter reduction on your sewer utility bill.