DIVISION OF COLLECTIONS

The Jersey City Division of Collections is responsible for collecting payments to the city - whether property, or payroll taxes, or abatement payments.
PAYROLL TAX FAQ

What is the Payroll Tax?
All employers located within Jersey City are subject to a 1% tax on their gross payroll. All tax revenues will support the City of Jersey City public schools.

Jersey City Ordinance 18-133
Are there any exceptions?
Employers with a quarterly gross payroll less than $2,500 are exempt from the payroll tax.

The wages of Jersey City residents are exempt.

In addition, the following are exempt:

a. The government of the United States;
b. The State of New Jersey, or a County, municipality, school district or special district of the State;
c. An interstate agency;
d. An agency or instrumentality of any entity enumerated in subsection a, b, or c. above;
e. Any insurance company formed by authority of another State or foreign country, subject to the provisions of N.J.S.A. 17:32-15;
f. Charitable Organization, as defined in Ordinance 18-133.

Note that the City has the right to request documentation that support these exceptions.
What is the definition of Payroll for tax purposes?
"Payroll" means an amount equal to the total amount paid by an employer to employees that is subject to Federal income tax withholding for services rendered, other than domestic services in a private residence, if:
 
A.   The services are performed within the City of Jersey City; or
B.   The services are performed outside of the City of Jersey City, but the place from which the services are supervised is in the City of Jersey City.
 
This amount will generally be based on the amount reportable by the employer on its Federal Form 941 and will include, but not be limited to, all wages, bonuses, commissions, tips, property, the right to receive property, taxable benefits and all other forms of compensation.
How do companies register?
Register online at Register/file/pay
Where can I get my tax return?
Find your tax return at Register/file/pay
How can I pay?
Checks, credit/debit card, and e-checks are accepted.

Credit card payments assess a 2.20% convenience fee on the total payment amount and e-checks assess a $0.50 convenience fee.
Where should my payment be sent?
Jersey City Payroll Tax Unit
280 Grove Street, Room 101
Jersey City, NJ 07302
Is my business subject to the payroll tax?
Any business with a Jersey City zip code determines whether businesses are subject to the payroll tax and whether employees are exempt from the payroll tax.
https://tools.usps.com/zip-code-lookup.htm?bycitystate
Can the Payroll Tax be deducted or withheld from employee wages?

No! Employers may not deduct or withhold payment from employee wages to pay for the Payroll Tax.

304-21 Ordinance 18-33

When are tax returns and payments due?
Returns and payments are due quarterly.

Q1 - Jan-Mar Due April 30
Q2 - Apr-Jun Due July 31
Q3 - Jul-Sep Due Oct 31
Q4 - Oct-Dec Due Jan 31 (following year)

Returns and payments are due on or before the due dates. Postmarks are not accepted as payment dates.
HAVE MORE QUESTIONS?

For more detailed information, please refer to Ordinance 18-133, available here. Please email [email protected] if you have further questions.

PROPERTY TAX DEDUCTIONS, EXEMPTIONS, SENIOR FREEZE

You may be eligible for a $250 annual tax deduction if you are a Veteran, Widow/Widower of a Veteran, Senior Citizen, Disabled Citizen, or Surviving Spouse of a Senior Citizen or Disabled Citizen.  Please Contact our office for more information.

If you are a Totally Disabled Veteran you may qualify for a full tax exemption of your property taxes.  Please contact the Tax Assessor’s Office at 201-547-5132 for more information.

The Senior Freeze (Property Tax Reimbursement) program reimburses eligible New Jersey residents who are senior citizens or disabled persons for property tax increases on their principal residence (home). Senior Freeze Program

TAX SALE

All municipalities in the State of New Jersey are required to hold a tax sale for unpaid municipal charges that remain unpaid at the end of the yearly billing and payment cycle, November 11th.  Any municipal charge that remains unpaid and is delinquent as of November 11 in Jersey City will be subject to Tax Sale before the close of the calendar year.  The Tax Sale is held in December. Your property is not sold at tax sale; your outstanding municipal debt is paid by a Lienholder in exchange for an amount interest, penalties and statutory fees that they will earn on the amount they paid to the municipality, not to exceed 18%.  The Lienholder is able to pay any charges that become delinquent on the account once they hold the lien and add those charges to the lien balance.  If the lien is not redeemed within two years from the date of the Tax Sale the Lienholder has the right to begin a foreclosure action.  Please contact our office sooner, rather than later if you are having difficulty paying your property taxes, water or sewer bills.

TAX APPEALS

You cannot appeal the dollar amount of your property taxes in the State of New Jersey, however, you may appeal the assessed value of your property.  An appeal must be submitted by April 1st.  You will be mailed a postcard by the Tax Assessor’s office in January that will provide your current year's Assessment and information about how to file an Appeal.

TAX ABATEMENTS

The Division Of Collections also monitors the long-term Tax Abatements and the 5-year PILOT accounts.

PROPERTY TAX RELIEF

Information about Property Tax Relief Programs

Contact Info