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# TOWNSHIP OF JACKSON RESOLUTION 09-2026 FIXING DUE DATES FOR PAYMENTS OF REAL PROPERTY TAXES AND INTEREST RATES FOR DELINQUENT TAXES AND ASSESSMENTS
WHEREAS, N.J.S.A. 54:4-66 and N.J.S.A. 54:4-67 affix the time for payment of real property taxes and the maximum amount of interest which may be charged for delinquent payments of taxes and assessments; and
WHEREAS, the Township Council finds it appropriate and necessary to establish interest rates for delinquent tax and assessment payments, within the provisions of the aforesaid statute:
NOW, THEREFORE, BE IN RESOLVED by the Township Council of the Township of Jackson that real property taxes shall be payable as follows:
First installment on February 1st, second installment on May 1st, third installment on August 1st, and fourth installment on November 1st: after which dates, if unpaid, they shall become delinquent. No waivers of the foregoing dates will be accorded.
BE IN FURTHER RESOLVED that the rate of interest to be charged for the non-payment of taxes or assessments on or before the date when they would become delinquent in hereby affixed at eight (8%) percent per annum on the first $1,500.00 dollars of the delinquency, and eighteen (18%) percent per annum on any amount in excess of $1,500.00. There shall be a penalty of six (6%) percent of the amount of delinquency charged to any taxpayer with a delinquency in excess of $10,000.00 who fails to pay that delinquency prior to the end of the calendar year. No interest will be charged if payment of any installment is made within ten (10) day after the date upon which the same became payable.
## CERTIFICATION
I, Sandra F. Martin RMC, do hereby certify that the foregoing is a true copy of a resolution adopted by the Governing Body of the Township of Jackson at a meeting held on the 6^{th} day of January, 2026.
Sandra F. Martin RMC, CMR
Municipal Clerk, Jackson Township
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