Little Egg Harbor Township Departments

– If you don’t already have Zoom downloaded to your smartphone, PC, laptop or tablet, please do so upon receiving your emailed court notice. This will avoid any delays on the day of court. You may contact the court in advance to schedule a test session.​​​

– You must view the videos:

Municipal Court Opening Statement (English)
https://youtu.be/To_oOyvCIoc

Municipal Court Opening Statement (Spanish)
https://www.youtube.com/watch?v=edxI4gJnqa4.

Municipal Court Opening Statement Introduction (Spanish)
https://www.youtube.com/watch?v=ROn9vAILINQ.

(When joining the Court session you will be asked to certify that you watches the Judge’s opening remarks.)

Attending Municipal Court Remotely: What to do and What to Expect

– Log onto the court session at least 15 minutes prior to your scheduled time. This will allow you the opportunity to resolve any technical issues. Remember to click yes when you get a message from your electronic device asking for permission to access your camera and microphone.​

– Please be in a quiet room to avoid background noise. If possible, use earphones to avoid any feedback.​​ ​​

– Dress appropriately! Please be advised you will be recorded and should be acting in a fashion that is accepted in an actual courtroom.

– Upon entering the virtual courtroom, you will be in a waiting room and will remain in that room until the court staff let you into the court. ​​​​

– After you are admitted into the main room, your microphone will be muted and remain muted until your case is called. A brief explanation of the process will be given and then you will be put in a breakout room. You will wait in the breakout room for the prosecutor to join the room to discuss your case privately. No one else will be in the room so no one can hear your conversation. Note: the prosecutor will be speaking to everyone scheduled for court so you may be waiting for a period of time. When you are done speaking with the prosecutor, leave the breakout room not the meeting.

– When the Judge takes the bench everyone’s microphones will remain muted. The court will request that you unmute your mic when your case is called.​​

– Upon completion of your case, the judge will excuse you. Your microphone will once again be muted at which point you may leave the session/meeting. ​​

– If for any reason you need to contact the Court directly, please call (609)296-7241 ext. 301 or ext. 303, or e-mail alina.bertram@njcourts.gov or lesley.kirchgessner@njcourts.gov.

AS PER AOC RULES, AUDIO AND VIDEO RECORDING OF THE PROCEEDINGS ARE STRICTLY PROHIBITED. IF YOU WOULD LIKE A COPY OF THE PROCEEDING, YOU CAN FILL OUT A JUDICIARY REQUEST FORM WHICH CAN BE FOUND AT NEW JERSEY COURTS ONLINE.

– The Judge will discuss with you your payment options.

– If you were assessed fines and costs and would like to pay with a credit card, we accept VISA, MASTERCARD or DISCOVER for Little Egg Harbor matters. Please allow 48 hours before your payment can be called in. Payments can also be made on the State’s website, NJMCdirect.com.

– If you were assessed fines and costs in Eagleswood, your fines can be paid by mailing in a check or money order or payments can be made on the State’s website, NJMCdirect.com

You are required to watch the Virtual Court Opening Remarks anytime prior to the court session. By joining the virtual session, you are certifying that you have watched the opening remarks. ​Please note if you watch the opening remarks on the day of court you must still register below for the appropriate date and click on the link sent to you by ZOOM, it does NOT automatically take you into the court session. After registering for your session, you will receive a confirmation email directly from ZOOM on behalf of the Court Administrator, containing information about joining the session. If time has passed and you haven’t received the confirmation email, please check your junk/spam mail.

Little Egg Harbor Township Virtual Court Sessions:

Date: October 2nd, 2023 at 9am

Eagleswood Virtual Court Sessions:

** After registering, you will receive a confirmation email directly from Zoom, on behalf of the court administrator, containing information about joining the session. If time has passed and you haven’t received the confirmation email, please check your junk/spam mail or call our office so that we can verify registration has been made and we can send a duplicate link. **

All parcels within the municipality are identified by Block and Lot numbers.

Blocks are larger geographical descriptions in numerical sequence using streets, highways, prominent streams, etc. as boundaries.

Lot numbers are smaller descriptions of individual parcels numbered in sequence within each Block.

The Little Egg Harbor Township Tax Map is available in the Assessor’s Office to assist in both locating and describing all parcels in the district. In addition, the Little Egg Harbor Township Tax List annually lists all properties in the municipality numerically in Block and Lot order starting from Block #1, block numbers first.

You may wish to link to or access http://www.ocnjtax.com/ to obtain this information more easily.

Most residential properties are taxable for real estate tax purposes under N.J. State Statutes unless a specific provision exists that provide for full or partial tax exemption.

An example of tax exemption would be ownership and principal use by a totally (100%) percent disabled veteran with a service-connected disability.

This function is typically more applicable in providing tax exempt status to the many municipal, state and county properties within Little Egg Harbor Township as well as to those qualifying organizations. ex.: churches, hospitals, veteran’s organizations

To a lesser extent the determination of taxability is important in providing the distinction between real and personal property. Assessed valuations are based upon real property. Items considered to be personal property are not included in Little Egg Harbor assessed valuations.

Next, a review of existing Property Tax Benefits should be made to determine if you qualify for any of the various tax deductions available. The property tax deductions available through the Assessor’s Office include: (1) Veteran or Surviving Spouse Deduction, and (2) Senior Citizen/Disabled Person/Surviving Spouse Deduction.

The qualifications for these property tax deductions are highlighted here for general information purposes but actual approval will be based upon a timely completed application with all appropriate supporting documentation.

1. Ownership and New Jersey residency as of October 1 of previous year

2. Honorably discharged U.S. Armed Forces veteran or unmarried surviving spouse of veteran or active service person – original record of service or DD214. – (click here for DD214)

3. Military service during certain war, conflict or “peacekeeping mission” time periods

4. Completed application

Annual benefit – $250.00 for 2003 and thereafter

1. A veteran or surviving spouse may also apply for and receive a senior citizen/disability/surviving spouse deduction if qualifications are met.

2. No more than one (1) senior citizen/disability/surviving spouse deduction of $250.00 may be applied to a property annually.

3. Husband and wife veteran combinations or surviving spouse and simultaneous veteran combinations may receive dual tax deductions.

4. There is no authority to approve a tax deduction for a prior calendar year – please file applications during the year of eligibility. Filed means received in the Assessor’s Office.

Annually, in late September, a report is published by the State of New Jersey, Division of Taxation known as the “Table of Equalized Valuations”.

This report lists the certified Average Ratios in each municipality in New Jersey. It is calculated by comparing assessed values in given years with the actual arms-length sales of properties in the municipality on a property class basis. Property classes include vacant land, residential, and commercial properties. The end result or Weighted Ratio is one of several measures that can be used to determine the accuracy and uniformity of assessing practices within the taxing district.

The Ratio for 2006 for Little Egg Harbor Township is: 100.00%

This number will be referred to as the “common level” or average ratio of assessed to true values. It may assist the taxpayer in determining if the assessed value placed upon his/her property by the Assessor and Ocean County Tax Board is fair. As a general guide, you will first have to determine the market value of your property. A review of similar properties that have sold in arms-length transactions, a recent appraisal by a competent professional or a recent sale of the subject property could be utilized to this end. Multiplying the appraised value times the “common level” ratio will produce a number that can be compared to your actual assessed value totals.

Example:     Property Value   x    Ratio (100.00%) 
$300,000.                 1.00   =    $300,000.

Assessed Value – $295,000.  (Fair)
Assessed Value – $320,000.  (High)

You will be notified annually on or before February 1st of the tax year of the assessed value of your property. The annual notice is in the form of a post card mailed to the address of record. The notices includes a land, building and total assessment for administrative purposes as well as prior year’s annual taxes exclusive of interest, penalties and/or added assessments. You should not use this notice for federal and state income tax purposes.

Lastly, there are periodic assessed value changes that are made annually on a neighborhood-wide basis. Recent legislation requires submission of a plan and subsequent approvals from the County Board of Taxation and the State Division of Taxation as well as notice to the municipality prior to implementing these changes. These changes are necessary in order to maintain acceptable levels of assessments within the municipality. Since the Assessor’s Office is clearly responsible with maintaining assessments as close as possible to full and fair market value, annual changes in assessments must be made to adjust for value changes experienced in area neighborhoods.

After you have received your annual tax assessment notice and have had the opportunity to compare your assessment to the market value of your property, you will have an educated idea of the fairness of your assessment. If you have specific questions in this regard, please feel free to contact this office weekdays between 8:30 A.M. and 4:30 P.M. to schedule an appointment for further review. If after review you are not satisfied that the assessed value of your property reflects a lawful relationship to market value, you may wish to file a formal tax appeal. You must contact the Ocean County Tax Board at the address and phone number on the reverse of your Tax Assessment Notice. A review of some common misconceptions in this regard will assist you in your decision to proceed:

1. Land and building assessments cannot be appealed separately

2. Property taxes are not an issue during an appeal since the Assessor’s Office and County Tax Board has no control over the budgets submitted by the Municipality, County and/or school systems.

3. The municipality cannot accept for filing a petition intended for the County Tax Board.

4. The filing deadline is April 1st of the tax year at issue. Filed means received at the offices of the Ocean County Tax Board, Washington Street, Courthouse, Toms River, New Jersey.

5. Comparable assessments of other properties are not acceptable as evidence of the value of your property.

6. Assessments cannot be avoided by the failure or refusal to obtain a certificate of occupancy from the Construction Department.

7. Payment of the first quarter real estate taxes and municipal charges (water, sewer, etc.) are a pre-condition to the satisfactory completion of the appeal process.

While this office neither encourages nor discourages the filing of tax appeals generally, we will attempt to resolve discrepancies by stipulation if at all ethically possible. If the assessment is defensible, we will provide the taxpayer with supporting evidence to defend the assessed values placed upon the Tax list. A settlement stipulation completed sufficiently in advance of a scheduled appeal hearing will serve to avoid an unnecessary appearance before the Ocean County Tax Board at the designated hearing location.

We trust that the information provided here, although not all-inclusive, will help you in understanding the functions of our office and assist you in your quest for public information and service.

The Tax Collector’s Office is responsible for the billing and collection of property taxes that supports the following local government entities:

Tax bills are issued in June or July of each year and are payable quarterly.

Payment dates are: February 1st, May 1st, August 1st and November 1st

A ten (10) day grace period is given.  If the 10th falls on a weekend of holiday, the grace period is extended to the next business day.  Interest charges accrue back to the first of the month on delinquencies.

The interest listed on delinquent amounts is calculated to today’s date.
Interest must be paid in full and will be deducted first, before any monies are applied to taxes.

Once interest is deducted, monies will be applied to the oldest taxes first.
Please contact our office at 609-296-7241 ext. 240 or 241 to obtain interest calculations for a future date.

Tax account look-up is for informational purposes only and does not constitute a Municipal Tax Search.

Account information is subject to updates, corrections and reversals.

The Township of Little Egg Harbor is not responsible for erroneous interpretation of the records
or for changes made after the look-up.

The assessment values that appear on the Tax Account Look-up section are from the last update to the Municipal Assessor’s records, which only occurs twice a year, and may not reflect the assessed value on the Assessor’s records.

Please keep in mind that the Assessor’s records are always one year ahead of the current year.

Municipal & Third Party Tax Liens cannot be paid on-line.

All redemption of liens must be made through the Tax Collector’s Office with certified funds, such as a cashier’s check, money order or cash.  Redemption figures must be requested in advance and may take three (3) or more business days to be provided.  (**On-line Tax Accounts with Third Party Tax Liens may report taxes as paid, however, the taxes may have been paid by the lien holder and are still due as part of the Third Party Tax Lien.  Municipal Liens may also report taxes as paid, however, the taxes may only have been transferred to the lien and still due as part of the Municipal Lien.**)

Tax accounts that have an open balance at the time of the bankruptcy filling may have those balances transferred to a Special Charges Account.  Any taxes transferred to a Special Charges Account will appear paid on the Regular Tax Account, but will still be due and owing under Special Charges.

Properties in bankruptcy cannot be paid on-line.

Special Charges Accounts contain balances that are due in addition to the Regular Tax Account.

Please contact this office at 609-296-7241 ext. 240 or 241 to obtain further information on accounts that are noted as having “special charges”.

Once taxes are paid on-line, refunds will not be be permitted.

If monies paid result in an overpayment of taxes, please contact the Tax Collector’s Office for assistance.

Please make sure you are paying on the correct account prior to making payment.

To enter the On-line Tax Account Look-up and Tax Payment section you are stating that you have read the above items regarding the convenience fees that will be charged for on-line payment, as well as the information regarding Tax Account Look-up and the disclaimer, and agree to continue under those conditions.

Agree and continue to tax payment site

The Tax Sale for the Township of Little Egg Harbor is accelerated and held mid to late December for any current-year municipal delinquencies, including the Little Egg Harbor Municipal Utilities Authority water and sewer delinquencies.  To avoid the process of Tax Sale, bring all tax, water and sewer charges current by November 10th.  The Tax Sale process begins November 11th.

Property tax deduction applications for senior citizens, disabled persons or surviving spouses of seniors or disabled persons are available from the Tax Assessor’s Office.