Tax Taking

Real estate taxes which remain unpaid after the issuance of a Demand bill are subject to a tax taking.

Tax Taking Timeline

1. Letters are sent out to all taxpayers whose bills have a balance remaining after Demand. In the letter:
   • Taxpayers are alerted to the tax title process
   • Notice is given of a due date to avoid advertisement in a local newspaper
2. From this point onward, the only acceptable forms of payment are cash, certified check, or cashier’s check. Partial payments may still be made on the account, but only payment in full will prevent advertisement.
3. The tax title advertisement, including the prospective date of taking, is printed in a local newspaper. The Town of Princeton customarily uses The Landmark for tax title ads. The ad triggers additional charges on the account, all of which are prescribed by statute. The prorated cost of the advertisement is also added to the account.
4. This office sends a letter and a copy of each ad to the respective owners and reiterates the intent of tax taking and emphasizes the final due date. At this point, partial payments are no longer accepted.
5. If payment is not made in full by the advertised tax taking date, a document called an Instrument of Taking is prepared by this office and signed by the Collector, after which it is recorded at the Registry of Deeds. The recording of the Instrument of Taking creates a tax lien on the property.

After a Tax Taking

The responsibility for collection of the delinquent taxes and charges on the property no longer rests with the Tax Collector, but shifts to the Treasurer.