N.J. Stat. » Title 54 — TAXATION
New Jersey Statutes

N.J. Stat. § 54:5-85 (2026)

Construction of article

✓ current as of May 2026
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The provisions of this article shall be liberally construed as remedial legislation to encourage the barring of the right of redemption by actions in the Superior Court to the end that marketable titles may thereby be secured.

Amended by L.1953, c. 51, p. 898, s. 34.

Notes of Decisions
Cited in 15 cases (10 in the last 5 years), 1998–2026 · leading case: 2435 Plainfield Avenue, Inc. v. Twp. of Scotch Plains (In Re 2435 Plainfield Avenue, Inc.), 223 B.R. 440 (Bankr. D.N.J. 1998).
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2435 Plainfield Avenue, Inc. v. Twp. of Scotch Plains (In Re 2435 Plainfield Avenue, Inc.), 223 B.R. 440 (Bankr. D.N.J. 1998). · cites it 6× “N.J.Stat.Ann. § 54:5-85 et seq. and N.J.Stat.”
GGI Props., LLC v. City of Millville (In re GGI Props., LLC), 568 B.R. 231 (Bankr. D.N.J. 2017). · cites it 2× “Neither party cited, nor the could the court find, any portion of the Tax Sale Law or the In Rem Law that defines “value” in the foreclosure context. Rather, as set forth above, it is clear that the sole aim of the law is to simply enhance the tax-collecting ability of…”
257-261 20th Avenue Realty, LLC v. Alessandro Roberto, 307 A.3d 19 (N.J. Super. Ct. App. Div. 2023). · cites it 2× “N.J.S.A. 54:5-85 encourages the "barring of the right of redemption by actions in the Superior Court to the end that marketable titles" are secured, but we have recognized that "'does not negate the specific textual provisions of the [TSL] that protect property owners' from…”
Franco v. Real Portfolio 13, LLC (Bankr. D.N.J. 2025). · cites it 2× “” The Parties’ Arguments In her Complaint, the Debtor asserts that the transfer of the Property pursuant to the New Jersey Tax Sale Law, N.J.S.A. §§ 54:5-85 – 54:5-104.75 (“TSL”) was a violation of the Takings Clause of the United States Constitution and the New Jersey…”
Pcireo-1, LLC Vs. 479 Georgia Tavern Road, LLC (f-045324-13, Monmouth Cnty. & Statewide) (N.J. Super. Ct. App. Div. 2019). “2000) (citing N.J.S.A. 54:5-85). Affirmed. A-1415-17T2 16”
Sf1 Real Est. 1, LLC Vs. Marko Melnitschenko (f-014704-16, Bergen Cnty. & Statewide) (N.J. Super. Ct. App. Div. 2020). “54:5-85) ("[T]he express policy of the Tax Sale [Law] is that it be liberally constructed so as to bar the right of redemption, not preserve it, the goal being that marketable titles to property be secured.”
Bv001 Reo Blocker, LLC Vs. 53 West Somerset Street Props., LLC (f-000856-19, Somerset Cnty. & Statewide) (N.J. Super. Ct. App. Div. 2021). “" N.J.S.A. 54:5-85. However, "that provision does not negate the specific textual provisions of the Act that protect property owners" from forfeiture.”
Equity Trust Co., Etc. v. Matthew Lucas (N.J. Super. Ct. App. Div. 2023). “at 331 (citing N.J.S.A. 54:5-85). Indeed, "the market for [tax sale] certificates surely will be diminished by the changed odds on the risk" of late intervention for less than fair market value is permitted.”
Adar Aleph, LLC v. Tdjp Props., LLC (N.J. Super. Ct. App. Div. 2024). “at 331 (citing N.J.S.A. 54:5-85). Pursuant to the TSL, a tax sale certificate holder acquires certain rights, including the right "to acquire title by foreclosing the equity of redemption of all outstanding interests, including that of the property owner.”
Stone Wool 22, LLC v. Nigel Streater (N.J. Super. Ct. App. Div. 2024). “2021) (quoting N.J.S.A. 54:5-85). However, "'that provision does not negate the specific textual provisions'" of the TSL "'that protect property owners' from forfeiture.”
West Side Cmty. Ctr. v. City of Asbury Park (N.J. Tax Ct. 2018). “Tax 355, 361 (Tax 1997) (“[U]nder N.J.S.A. 54:5-85 to -104, foreclosure of the right to redeem a tax sale certificate 15 is a strict foreclosure, enabling the certificate holder to acquire fee simple title directly without a public auction”).”
Deeck v. Singer (E.D. Pa. 2024). “Defendants filed a Motion to Dismiss for failure to state a claim, and 2 The facts in the Complaint revolve almost entirely around Grassy Sounds, and Plaintiffs do not further explain what happened to the other two properties the Deecks were supposed to sell to pay their…”
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