New Jersey Statutes
N.J. Stat. § 54:5-6 (2026)
Unpaid taxes a continuous lien; penalties and costs
✓ current as of May 2026
54:5-6. Taxes on lands and payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20) shall be a continuous lien on the land on which they are assessed and all subsequent taxes, or payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20), as appropriate, interest, penalties and costs of collection which thereafter fall due or accrue shall be added to and be a part of such initial lien.
Notes of Decisions
Cited in 37
cases (7 in the last 5 years), 1940–2025 · leading case: In Re Princeton Off. Park v. Plymouth Park Tax Servs. (069521), 93 A.3d 332 (N.J. 2014).
In Re Princeton Off. Park v. Plymouth Park Tax Servs. (069521), 93 A.3d 332 (N.J. 2014). “54:4-67 and N.J.S.A. 54:5-6, the redemption amount accrued interest at a rate of eighteen percent following the sale.”
Gline v. Horn & Co., P.C. (In Re Isley), 104 B.R. 673 (Bankr. D.N.J. 1989). “) The purpose of this system, as indicated by the legislative history, was to preserve the state’s right to collect the full amount of the taxes assessed upon particular pieces of property: Prior to a statutory amendment in 1944, property taxes did not become a lien until…”
In re Varquez, 502 B.R. 186 (Bankr. D.N.J. 2013). “N.J.S.A. § 54:5-6; 34 Miohael A. Pane, New Jersey Practice, Looal Government Law, § 244 (1993).”
Old Bridge Owners Coop. Corp. v. Twp. of Old Bridge, 914 F. Supp. 1059 (D.N.J. 1996). “N.J.S.A 54:5-6 addresses delinquent real property taxes and provides: Taxes on lands shah be a hen on the land on which they are assessed on and after the first day of January of the year for which the taxes are assessed, and ah interest, penalties, and costs of collection which…”
Formisano v. Nat'l Cmty. Bank (In Re Formisano), 148 B.R. 217 (Bankr. D.N.J. 1992). “At the time of the bankruptcy filing, there were two outstanding tax liens on Park Avenue in favor of the Borough. A lien for both the 1988 and the 1989 real estate taxes.”
GGI Props., LLC v. City of Millville (In re GGI Props., LLC), 568 B.R. 231 (Bankr. D.N.J. 2017). “2d 489 (2007) (quoting N.J.S.A. 54:5-6). “The Tax Sale Law converts that lien into a stream of revenue by encouraging the purchase of tax certificates on tax-dormant properties,” Ibid.”
Hargrave v. Twp. of Pemberton (In Re Tabone, Inc.), 175 B.R. 855 (Bankr. D.N.J. 1994). “§ 724 (b) and its impact on certain hens, we must first clarify the relative positions of the respective hens attached to debt- or’s property.”
Princeton South Investors, LLC v. First Am. Title Ins. Ins. Co., 97 A.3d 1190 (N.J. Super. Ct. App. Div. 2014). “See N.J.S.A. 54:5-6 ("Taxes on lands shall be a continuous lien on the land on which they are assessed .”
2435 Plainfield Avenue, Inc. v. Twp. of Scotch Plains (In Re 2435 Plainfield Avenue, Inc.), 223 B.R. 440 (Bankr. D.N.J. 1998). “NJ.Stat.Ann. § 54:5-6. Where taxes are not paid, the municipality can sell the property to enforce the lien.”
Stafford Pool & Fitness Ctr. v. Twp. of Stafford (In Re Stafford Pool & Fitness Ctr.), 252 B.R. 627 (Bankr. D.N.J. 2000). “the FDIC]” under section 1825(b)(2), Casino Reinvestment noted that under N.J.S.A. 54:5-6 property tax liens attach to the real estate itself.”
In re Curry, 493 B.R. 447 (Bankr. D.N.J. 2013). “N.J.S.A. § 54:5-6— 54:5-9. When the lien remains in arrears the tax collector is required to “enforce the lien by selling the property in the manner set forth” by the Tax Sale Law.”
In Re Princeton Off. Park, L.P., 423 B.R. 795 (Bankr. D.N.J. 2010). “, which, among various other aspects, provides for the sale of tax sale certificates.”
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