Burlington County, New Jersey — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law, the post-P.L.-2024-c.39 reform) lives on the parent page → new-jersey. This page covers how Burlington County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

Critical jurisdictional note — NJ tax sales are MUNICIPAL, not county. Under New Jersey law, all 40 Burlington County municipalities conduct their own independent tax-lien-certificate (TSC) sales — there is no county-level tax sale aggregator or consolidated platform. Burlington County itself does not hold TSC sales. The Burlington County Sheriff conducts mortgage foreclosure (and post-P.L.-2024-c.39 judicial/Internet tax-cert) sales, which are a distinct proceeding from the municipal tax-lien sales. Surplus from sheriff sales is deposited with the NJ Superior Court Trust Fund in Trenton (not with the county). See C1 and C3 for full detail.

C0. Identity

• County seat: Mount Holly, NJ 08060
• Population: 461,860 (2020 Census)
• Recording unit: county — deeds, mortgages, and TSCs are recorded at the Burlington County Clerk’s Office, 50 Rancocas Road, Mount Holly, NJ 08060 (Burlington County Clerk)
• FIPS: 34005
• Number of municipalities: 40 (each conducts its own TSC sale)
• Parent legal framework: new-jersey

C1. Local Tax Sale

Municipal — not county — sales. Burlington County has 40 municipalities. Each municipality’s tax collector independently schedules and conducts at least one annual tax-lien-certificate sale, as required by N.J.S.A. 54:5-19. There is no county-wide tax sale platform or consolidated Burlington County bidding portal. Investors must monitor each municipality separately.

• Conducts own county-level TSC sale? No. Tax-lien-certificate (TSC) sales are conducted by each of Burlington County’s 40 municipal tax collectors. The county’s role is limited to recording TSCs and sheriff’s deeds at the County Clerk’s office. (NJ DLGS — Elements of Tax Sales)

• Municipal platforms (documented examples):

  • Florence Township: online auction at florence.newjerseytaxsale.com (2026 sale scheduled July 17, 2025; notice published in Burlington County Times; property removal before sale is not permitted once advertised). (Florence Township Tax Sale Information)
  • Pemberton Township: online auction at pemberton.newjerseytaxsale.com (typically second Wednesday of April; lien holder pays delinquent municipal charges in exchange for guaranteed interest rate). (Pemberton Township Tax Sale)
  • Willingboro Township: online auction at willingboro.newjerseytaxsale.com (2024 and prior year delinquencies sold online). (Willingboro Township Tax Sale Information)
  • Burlington City: online auction via the pvone.io platform at app.pvone.io/auction_info/BurlingtonCity-NJ; most recent confirmed sale November 14, 2024 (hybrid format; 266 active properties; $507,991.50 in open delinquencies).
  • Other municipalities: contact the individual municipal tax collector directly. A directory of Burlington County municipal tax collectors is maintained by the Burlington County Board of Taxation. (Burlington County Assessors & Collectors)

• Sale calendar: annually per municipality; commonly held in the fall or December for the prior year’s delinquencies. Some municipalities (e.g., Eastampton Township — Dec. 19, 2025; Pemberton Township — April) hold sales at varying times of year. Exact dates vary by municipality and year. (NJ DLGS)

• Rate within statutory range: each municipal tax collector sets the opening bid; interest is bid down from the statutory 18% maximum per N.J.S.A. 54:5-32. Once bid to 1%, a premium is then bid up. No Burlington County–wide deviation from the statutory rate band.

• Registration / deposit for TSC sales: varies by municipality.

  • For online (newjerseytaxsale.com) sales: register on the platform (typically requires a W-9); payment is due immediately at close of sale; full delinquency
    • interest + sale costs must be paid to the municipality.
  • For pvone.io (Burlington City): registration through the platform.
  • Winning TSC buyer must pay the full delinquency amount immediately; the municipality then issues the tax sale certificate. (NJ DLGS; Florence Township)

• TSC recording: the successful bidder must record the TSC at the Burlington County Clerk (50 Rancocas Road, Mount Holly; 609-265-5122) within ~90 days of sale. Recording fee for a tax sale certificate: $35 first page +$10 per additional page; Burlington County Cover Sheet required (extra $20 without cover sheet). (Burlington County Clerk — Recording a Sheriff’s Deed / Document Recording Services)

• Delinquent list location: each municipality publishes its own delinquent parcel list, typically on the applicable online auction platform (newjerseytaxsale.com or pvone.io) or on the municipal website, in advance of the sale. No single county-wide delinquent list exists. Burlington County’s Assessors & Collectors page at co.burlington.nj.us/1886/Assessors-Collectors provides links to all 40 municipal tax collector pages and an Edmunds WIPP online payment portal for 37 of the 40 municipalities (three municipalities — New Hanover, Washington, and Woodland townships — do not have online payment options; Wrightstown Borough uses JackRabbit Connect).

• Sheriff sales (distinct from TSC sales): The Burlington County Sheriff conducts mortgage foreclosure sales and, post-P.L.-2024-c.39, court-ordered judicial or Internet tax-cert sales. See C3 and C4 for details. Sale listings: salesweb.civilview.com (Burlington County — countyId=3) (Tyler Technologies / CivilView platform). Confirmed 2026 upcoming sale dates (from retrieved CivilView listing): June 4, 11, 18, and 25, 2026; July 2, 9, 16, and 23, 2026; August 6, 2026 (85 active listings across all dates). (Burlington County — Foreclosure & Sheriff Sales)

• Sheriff sale advertising: real estate sales are advertised in two different newspapers each Thursday for 4 consecutive weeks, then scheduled to sell the 5th week. Newspapers include the Burlington County Times and a secondary local newspaper matching the property’s municipality. The sheriff may grant a maximum of 2 adjournments per case. (Burlington County — Foreclosure & Sheriff Sales)

• Sheriff sale deposit: the successful bidder must pay a 20% deposit in cash or by certified/cashier’s check, payable to “Burlington County Sheriff’s Office” or “Sheriff of Burlington County,” immediately at the conclusion of the sale. Cash payments are limited to $2,000 maximum (whether at sale or at completion of payment). Exception: under the Community Wealth Preservation Program (CWPP) (see C5), qualified defendants, next-of-kin, tenants, and nonprofits may pay a reduced 3.5% deposit with the balance due within 90 business days. (N.J.S.A. 2A:50-64; Burlington County — Sheriff’s Sales & Foreclosures)

C2. Local Redemption → framework: right-of-redemption

• Where to redeem a TSC (pre-foreclosure): at the municipal tax collector’s office for the municipality where the property is located. The tax collector computes the exact redemption amount (certificate + bid interest ≤18% + 2/4/6% redemption penalty + any subsequently paid taxes with interest + lawful costs; premium is not returned to buyer and earns no interest). Redemption must be made in full with guaranteed funds through the Tax Collector’s office. (Pemberton Township; NJ DLGS; new-jersey Module 2)

• Once foreclosure is pending: any party redeeming must intervene in the Superior Court action (Burlington County Chancery Division / General Equity). (Simon v. Cronecker, 189 N.J. 304 (2007); new-jersey Module 2)

• Where to redeem after a sheriff’s sale: a 10-day redemption/objection period runs after the sheriff’s sale under R. 4:65-5 before the deed is confirmed. Redemption after sheriff’s sale is through the court action. (R. 4:65-5; new-jersey Module 4)

• Local fees: no Burlington County–specific fee deviations from the statutory schedule have been identified. Deviations from state default: none confirmed.

• Redemption contact: the individual municipal tax collector. Directory: Burlington County Assessors & Collectors

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

BUSINESS-CRITICAL for surplus-recovery operations. There are two distinct surplus streams in Burlington County: (A) mortgage foreclosure sheriff’s-sale surplus and (B) post-P.L.-2024-c.39 tax-cert judicial/Internet-sale surplus. Both are deposited with the NJ Superior Court Trust Fund in Trenton under N.J.S.A. 2A:50-37, not with Burlington County or its Sheriff’s Office. Burlington County government does not maintain or publish a surplus list.

(A) Mortgage Foreclosure Sheriff’s Sale Surplus

After a Burlington County sheriff’s sale, the Sheriff pays the foreclosing lender’s judgment amount first. Any surplus is deposited with the NJ Superior Court Trust Fund (administered by the Superior Court Clerk’s Office, Trenton). Former homeowners and junior lienholders claim their share by filing a motion in the Superior Court (Burlington County Chancery / General Equity Division; Burlington Vicinage, Mount Holly) citing N.J.S.A. 2A:50-37 and Court Rule 4:64-3.

(B) Tax-Cert Judicial/Internet-Sale Surplus (Post-P.L.-2024-c.39)

Under the reform act (eff. July 10, 2024), a TSC holder who forecloses via a court-ordered sheriff’s sale or Internet auction must, after satisfying the lien and a 10%/$5,000 admin-cost first lien, deposit any surplus with the Superior Court Clerk. Distribution follows N.J.S.A. 2A:50-37 priority. See new-jersey Module 3 for the full reform mechanism.

Internet auction status for Burlington County: P.L. 2024, c.39 (N.J.S.A. 54:5-98.1 and 54:5-98.2) authorizes Internet auctions “through the office of the county sheriff,” but the statute explicitly acknowledges that “In the event that the sheriff has not established an Internet auction, the owner or the owner’s heirs shall only be entitled to a judicial sale.” Whether Burlington County Sheriff has established a separate Internet auction mechanism (distinct from the CivilView-listed in-person sales) is needs_verification. (P.L. 2024, c.39 — NJ Legislature)

Claim filing venue:

• Office: NJ Superior Court Trust Fund Unit (statewide; handles all NJ county surplus deposits including Burlington County)
• Mailing Address: SCCO Trust Fund, Richard J. Hughes Justice Complex, P.O. Box 971, Trenton, NJ 08625-0971
• Hand Delivery: 25 Market Street, Trenton, NJ 08625
• Phone: 609-421-6100
• Email: SccoTrustfund.Mailbox@njcourts.gov
• URL: NJ Courts — Superior Court Clerk’s Office (NJ Courts — SCCO, retrieved 2026-06-02)

Note: Burlington County Superior Court (Burlington Vicinage) processes the underlying foreclosure docket (BUR prefix). Surplus funds themselves flow to the Trenton Trust Fund Unit, not to the Mount Holly courthouse.

Burlington Vicinage address (for filing motions to claim surplus): 49 Rancocas Road, Mount Holly, NJ 08060 Phone: 609-288-9500 · General Equity (foreclosures): ext. 38097 (NJ Courts — Burlington Court Offices/Divisions)

Claim procedure:

1. Confirm the deposit with the Burlington County Sheriff.
2. Verify funds with the Superior Court Trust Fund Unit in Trenton (609-421-6100).
3. File motion (R. 4:64-3) with certification/affidavit setting forth factual basis for the claim; include relationship to property, amount of surplus, prior deed, sheriff’s deed, and final judgment.
4. Parties named in the foreclosure judgment apply through the Office of Foreclosure (Trenton); non-parties must file with the Chancery Judge in Burlington County (General Equity, ext. 38097).
5. Attend hearing; typical total timeline 90–120 days. (NJ Court Rule 4:64-3; NJ Courts — SCCO)

Claim form: motion package per R. 4:64-3 and R. 4:57-2; the NJ Superior Court Clerk’s Office provides a Trust Fund Practitioner’s Guide. needs_verification (specific form PDF URL not confirmed; contact Trust Fund Unit at 609-421-6100 for current forms).

Local deadline notes:

• Surplus claim through motion: no fixed statutory deadline shorter than the 10-year escheat period (N.J.S.A. 46:30B-41) — but the practical window closes when funds escheat.
• The demand to convert a TSC strict foreclosure to a sale (to preserve equity) must be made before entry of final judgment in the foreclosure action. (new-jersey Module 3; P.L. 2024, c.39.)

Unclaimed-funds list published?

• Burlington County level: No. Burlington County does not maintain a surplus-funds list. Surplus from sheriff sales is held by the NJ Superior Court Trust Fund in Trenton. needs_verification (no Burlington County OPRA request specifically confirming this was retrieved; see Bergen County analog for context).
• State level (NJ Courts): The NJ Superior Court Trust Fund publishes an annual escheat notice listing matters scheduled to escheat, including Burlington County “BUR-” docket numbers. (NJ Courts — Superior Court Clerk’s Office)
• Escheat: 10 years of inactivity → presumed abandoned → escheats to NJ Treasury Unclaimed Property Administration under N.J.S.A. 46:30B-41.

Contact for surplus verification:

• Trust Fund Unit: 609-421-6100 / SccoTrustfund.Mailbox@njcourts.gov
• Burlington Vicinage Civil/General Equity: 609-288-9500 ext. 38097

▸ For Investors / Operators — Burlington County has no county-level tax sale — all 40 municipalities conduct independent TSC sales (platforms include newjerseytaxsale.com and pvone.io). The Burlington County Sheriff (James H. Kostoplis; 609-265-5130; CivilView platform) conducts mortgage foreclosure and post-P.L.-2024-c.39 judicial tax-cert sales; 85 active sheriff-sale listings were confirmed through August 2026 at salesweb.civilview.com (countyId=3). Standard deposit is 20% (cash capped at $2,000); CWPP-eligible buyers pay a reduced 3.5% deposit with 90 business days to close. Properties are advertised in two newspapers for four consecutive Thursdays; the sheriff may adjourn up to two times per case. After acquiring a TSC, record it at the Burlington County Clerk’s office ($35 first page + $10/page) within ~90 days.

▸ For Former Owners — Burlington County surplus from sheriff’s sales and post-P.L.-2024-c.39 judicial/Internet tax-cert sales is held by the NJ Superior Court Trust Fund Unit (Richard J. Hughes Justice Complex, P.O. Box 971, Trenton, NJ 08625-0971; 609-421-6100; SccoTrustfund.Mailbox@njcourts.gov) — not by Burlington County. To claim, file a motion (R. 4:64-3) in the Burlington Vicinage foreclosure docket (49 Rancocas Road, Mount Holly; General Equity ext. 38097); non-parties to the judgment file with the Chancery Judge directly. Funds escheat to NJ Treasury Unclaimed Property Administration after 10 years of inactivity (N.J.S.A. 46:30B-41). Search for escheated funds via the NJ Courts annual escheat notice listing Burlington County “BUR-” docket numbers.

C4. Offices & Contacts

Note — no county Tax Collector: Burlington County does not have a county-level tax collector. Property taxes are collected by each of the 40 municipal tax collectors. The county’s role is assessment oversight (Board of Taxation) and deed recording (County Clerk). A directory of all 40 municipal tax collectors is available from the Board of Taxation at co.burlington.nj.us/1886/Assessors-Collectors.

C5. Local Procedure Notes

• Municipal sales — 40 independent processes: Burlington County’s 40 municipalities each run their own TSC sales. Investors must monitor individual municipal websites or contact municipal tax collectors directly. There is no county-mandated single portal. The TCTANJ (Tax Collectors & Treasurers Association of NJ) aggregates some sale notices at tctanj.org but is not comprehensive.

• Platform mix: Burlington County municipalities use both online (newjerseytaxsale.com for Florence, Pemberton, Willingboro; pvone.io for Burlington City) and potentially in-person formats. RealAuction / newjerseytaxsale.com is the most common identified platform among Burlington County municipalities. Each municipality chooses its format independently.

• Community Wealth Preservation Program (CWPP): New Jersey law (enacted January 12, 2024; effective November 21, 2024) requires Burlington County Sheriff to provide defendants, next-of-kin, tenants, and non-profit community development corporations a right of first refusal at foreclosure sales. These eligible buyers pay only a 3.5% deposit (vs. 20% for investors) with the balance due within 90 business days; must intend to occupy the property for at least 84 months. Online registration required through the sheriff’s website; registration is open 8:00 AM–11:30 AM on the day of sale; all required documents must be submitted to the sheriff’s email at least 3 days before the sale date. (Burlington County Sheriff’s Sales & Foreclosures; NJ Governor CWPP signing)

• Sheriff sale adjournment limit: the Burlington County Sheriff may grant a maximum of 2 adjournments per case; courts, attorneys, or the sheriff may also adjourn. (Burlington County — Foreclosure & Sheriff Sales)

• TSC recording at County Clerk: after purchase, buyers must record the TSC at the Burlington County Clerk (50 Rancocas Road, Mount Holly) within ~90 days. Electronic filing is available via the NJ County Recording website (njcountyrecording.com). Recording fees: tax sale certificate — $35 first page +$10 per additional page. Burlington County Cover Sheet required ($20 extra without it). (Burlington County Document Recording Services)

• Surplus flows to Trenton, not Mount Holly: surplus from Burlington County foreclosure sales is deposited with the NJ Superior Court Trust Fund in Trenton; claims are filed by motion with the Burlington Vicinage (General Equity, ext. 38097) but the funds are held and disbursed through the Trenton Trust Fund Unit.

• Post-P.L.-2024-c.39 transition: The reform eff. July 10, 2024 introduced new rights for TSC owners to demand a sheriff’s sale or Internet auction before final judgment. See new-jersey Module 3 and 257-261 20th Avenue Realty, LLC v. Alessandro Roberto, 259 N.J. 417 (2025). Burlington County TSC investors should review whether pending foreclosure matters filed before July 10, 2024 are subject to the new surplus-preservation demand mechanism.

• Third-party recovery operations: no NJ statute capping surplus-recovery agent fees for TSC or mortgage-foreclosure surpluses has been identified from retrieved sources (see new-jersey Module 3). Simon v. Cronecker, 189 N.J. 304 (2007) limits third-party intervention in redemption scenarios.

C6. Records Access

• Land records / deed search (County Clerk — PRESS portal): press.co.burlington.nj.us (Burlington County Public Records Electronic Search System; searchable by instrument number, document type, block/lot, or owner name; records from 2012 onward searchable by block/lot and name; 1965–Feb. 2012 by name only; pre-1965 via separate archive; document types include deeds, mortgages, tax sale certificates, and court judgments)

• Property assessment records: co.burlington.nj.us/323/Board-Of-Taxation (property tax assessment search database; equalization tables; tax maps) Note: The county Board of Taxation advises that the online property-assessment search was removed to comply with NJ privacy regulations (L. 2015, c. 226 and L. 220, c. 125); contact taxboard@co.burlington.nj.us with inquiries.

• GIS parcel viewer: burlconj.maps.arcgis.com — Burlington County Property Viewer (ArcGIS-based county parcel viewer; note: many GIS layers listed on the county Interactive Maps page (co.burlington.nj.us/1752/Interactive-Maps-GIS) are currently offline; verify current availability before use) GIS contact: Kevin Savage, Director of IT, 122 High Street, Mount Holly, NJ 08060; 609-265-5125

• Sheriff foreclosure sale listings: salesweb.civilview.com — Burlington County (countyId=3) (Tyler Technologies / CivilView; updated by Burlington County Sheriff; 85 active listings as of 2026-06-02; sale dates through August 2026 confirmed)

• Tax payment portal: Burlington County has no county-wide tax payment portal. Property tax payments are made to each municipality’s tax collector. 37 of 40 municipalities use Edmunds WIPP portals (e.g., Burlington City: wipp.edmundsassoc.com/Wipp/?wippid=0305); Wrightstown Borough uses JackRabbit Connect; New Hanover, Washington, and Woodland townships require direct contact with the tax collector. (Burlington County Assessors & Collectors)

• NJ Courts foreclosure public access: njcourts.gov — Civil & Foreclosure Public Access (search Burlington County foreclosure dockets; BUR prefix)

• Legal notices (sheriff sales and county bids): bcnj.co.burlington.nj.us/Views/PublicNotices/ (Burlington County DocumentSync public notices; includes sheriff sale notices and all county bid/RFP notices)

• Electronic document recording: njcountyrecording.com — Burlington (New Jersey County Recording e-filing portal for Burlington County documents)

C7. Meta

• parent_state: new-jersey
• last_verified: 2026-06-02
• confidence: 0.88
• completeness_score: 0.84
• gap_score: 7

sources:

• {type: official_agency, url: “https://www.co.burlington.nj.us/1181/Foreclosure-Sheriffs-Sale”, retrieved: 2026-06-02} — Burlington County Foreclosure & Sheriff Sales page; sale advertising in two papers for 4 weeks then 5th week; max 2 adjournments; email Foreclosure@co.burlington.nj.us; phone 609-265-5130
• {type: official_agency, url: “https://www.co.burlington.nj.us/169/Sheriffs-Sales-Foreclosures”, retrieved: 2026-06-02} — Burlington County Sheriff’s Sales & Foreclosures; CWPP online registration 8:00 AM–11:30 AM day of sale; documents to sheriff 3 days prior; CivilView platform URL; cash limited to $2,000; checks payable to “Burlington County Sheriff’s Office” or “Sheriff of Burlington County”
• {type: official_agency, url: “https://salesweb.civilview.com/Sales/SalesSearch?countyId=3”, retrieved: 2026-06-02} — Tyler Technologies / CivilView — Burlington County sheriff sale listings; 85 active listings; June–August 2026 sale dates confirmed; properties in Willingboro, Mt. Laurel, Burlington, Medford, Pemberton, and other municipalities
• {type: official_agency, url: “https://www.co.burlington.nj.us/130/Sheriffs-Office”, retrieved: 2026-06-02} — Burlington County Sheriff’s Office; Sheriff James H. Kostoplis; Undersheriff Odise A. Carr; Undersheriff Manish Gautam; 49 Rancocas Road, Mount Holly, NJ 08060; 609-265-5127; fax 609-265-5767; hours M-F 8:30 AM–4:30 PM
• {type: official_agency, url: “https://co.burlington.nj.us/192/County-Clerk”, retrieved: 2026-06-02} — Burlington County Clerk’s Office; 50 Rancocas Road, PO Box 6000, Mount Holly, NJ 08060; 609-265-5122; countyclerk@co.burlington.nj.us; hours M-F 8 AM–4 PM; PRESS portal at press.co.burlington.nj.us; Mount Laurel satellite 1020 Briggs Road 856-642-3833
• {type: official_agency, url: “https://press.co.burlington.nj.us/press/clerk/ClerkHome.aspx?op=basic”, retrieved: 2026-06-02} — Burlington County PRESS (Public Records Electronic Search System); deed, mortgage, tax sale certificate, court judgment search; 2012-present by block/lot/name; 1965–Feb 2012 by name; pre-1965 archive; 20–2000 records per page; document images available
• {type: official_agency, url: “https://www.co.burlington.nj.us/1950/Recording-a-Sheriffs-Deed”, retrieved: 2026-06-02} — Burlington County Clerk — Recording a Sheriff’s Deed; Burlington County Summary Sheet required; fee: $45 summary sheet +$10/page deed; transfer fee calculated via state system from consideration on page 4 of deed; do not include TSC/water/sewer/tax amounts in transfer fee base; submit to 50 Rancocas Road 3rd Floor PO Box 6000 Mount Holly
• {type: official_agency, url: “https://co.burlington.nj.us/592/Document-Recording-Services”, retrieved: 2026-06-02} — Burlington County Document Recording Services; e-filing via NJ County Recording website; Burlington County Cover Sheet required ($20 without); GIT/REP forms for docs signed after Oct. 1, 2025
• {type: official_agency, url: “https://www.co.burlington.nj.us/323/Board-Of-Taxation”, retrieved: 2026-06-02} — Burlington County Board of Taxation; Tax Administrator Donn Lamon CTA; 49 Rancocas Road Room 111; 609-265-5056; Taxboard@co.burlington.nj.us; certifies Oct. 1 property records; preliminary tax lists Nov. 1; final tax lists May 5; property assessment search removed per privacy law
• {type: official_agency, url: “https://co.burlington.nj.us/1886/Assessors-Collectors”, retrieved: 2026-06-02} — Burlington County Assessors & Collectors; 40 municipalities; 37 use Edmunds WIPP; New Hanover/Washington/Woodland no online payment; Wrightstown uses JackRabbit Connect; assessor/collector directory linked
• {type: official_agency, url: “https://www.njcourts.gov/courts/vicinages/burlington”, retrieved: 2026-06-02} — NJ Courts — Burlington Vicinage; Assignment Judge Terrence R. Cook; Trial Court Administrator Alba R. Rivera; 49 Rancocas Road Mount Holly NJ 08060; 609-288-9500
• {type: official_agency, url: “https://www.njcourts.gov/courts/vicinages/burlington/offices”, retrieved: 2026-06-02} — NJ Courts — Burlington Court Offices/Divisions; Civil Division manager Theresa S. Corson; main 609-288-9500 ext. 38091; General Equity (foreclosures) ext. 38097; Special Civil ext. 38092; Landlord/Tenant ext. 38094; Mediation ext. 38096
• {type: official_agency, url: “https://www.njcourts.gov/courts/superior-court-clerks-office”, retrieved: 2026-06-02} — NJ Courts — Superior Court Clerk’s Office (Trust Fund); Clerk Michelle Smith; Richard J. Hughes Justice Complex, P.O. Box 971, Trenton NJ 08625-0971; 609-421-6100; SccoTrustfund.Mailbox@njcourts.gov; Practitioner’s Guide available; live chat M-F 8:30 AM–4:30 PM
• {type: municipal_official, url: “https://florence-nj.gov/tax-collector/tax-sale-information/”, retrieved: 2026-06-02} — Florence Township Tax Sale Information; 2026 sale July 17, 2025 (confirms next upcoming); online at florence.newjerseytaxsale.com; notice in Burlington County Times; removal not permitted once advertised; 711 Broad Street Florence NJ 08518; 609-499-2525
• {type: municipal_official, url: “https://www.pemberton-twp.com/departments/tax_collector/tax_sale.php”, retrieved: 2026-06-02} — Pemberton Township Tax Sale; online at pemberton.newjerseytaxsale.com; typically second Wednesday of April; lien for delinquent taxes/solid waste/water/sewer; redemption must be in full with guaranteed funds; 609-894-8201
• {type: platform, url: “https://app.pvone.io/auction_info/BurlingtonCity-NJ”, retrieved: 2026-06-02} — pvone.io — Burlington City NJ Tax Sale Auctions; Nov. 14, 2024 most recent sale (RealAuction hybrid format); 266 active properties; $507,991.50 in open delinquencies; 2 cities in jurisdiction
• {type: official_agency, url: “https://www.nj.gov/governor/news/news/562024/20240112b.shtml”, retrieved: 2026-06-02} — NJ Governor — CWPP signing statement Jan. 12, 2024; effective Nov. 21, 2024; 3.5% deposit; 90 business days to complete; 84-month occupancy requirement; online pre-registration required
• {type: official_agency, url: “https://co.burlington.nj.us/1752/Interactive-Maps-GIS”, retrieved: 2026-06-02} — Burlington County Interactive Maps (GIS); GIS Director Kevin Savage; 122 High Street Mount Holly; 609-265-5125; many layers currently offline; ArcGIS parcel viewer linked
• {type: official_agency, url: “https://bcnj.co.burlington.nj.us/Views/PublicNotices/”, retrieved: 2026-06-02} — Burlington County DocumentSync Public Notices; sheriff sale notices, county bids, RFPs, election and clerk notices
• {type: official_agency, url: “http://www.nj.gov/dca/lgs/taxes/collection/elements_of_tax_sales_nj.shtml”, retrieved: 2026-06-02} — NJ DLGS Elements of Tax Sales (NJ-wide context; 18% max interest; bid-down mechanism; annual sale requirement; premium handling; TSC recording within 90 days)
• {type: primary_statute, url: “https://pub.njleg.gov/Bills/2024/PL24/39_.HTM”, retrieved: 2026-06-02} — P.L. 2024, c.39 (A3772) — NJ tax sale reform act eff. July 10, 2024; creates N.J.S.A. 54:5-98.1 and 54:5-98.2; authorizes Internet auction “through the office of the county sheriff”; 10%/$5,000 admin lien; fallback to judicial sale if Internet auction not established
• {type: primary_statute, url: “https://www.njcourts.gov/courts/superior-court-clerks-office”, retrieved: 2026-06-02} — N.J.S.A. 2A:50-37 (surplus distribution to junior lienholders then former owner); R. 4:64-3 (motion for surplus); R. 4:57-2 (Trust Fund withdrawal); N.J.S.A. 46:30B-41 (10-year escheat) — all cited via NJ Courts SCCO page and parent NJ state page sources

needs_verification:

1. Burlington County Clerk name: the current Clerk’s name was not confirmed from the retrieved official county website; the page returned address and contact details but not the officeholder name. Contact 609-265-5122 or visit co.burlington.nj.us/192/County-Clerk.
2. Post-P.L.-2024-c.39 Internet auction — Burlington County Sheriff implementation: The statute (N.J.S.A. 54:5-98.1) authorizes Internet auctions “through the office of the county sheriff” but includes a fallback to judicial sale if the sheriff has not established such a mechanism. Whether Burlington County Sheriff has established a distinct Internet auction is not confirmed from retrieved sources.
3. Claim form specifics (Trust Fund Unit): the NJ Courts SCCO page references a “Superior Court Trust Fund Practitioner’s Guide” but does not provide a specific form number or PDF link for surplus withdrawal. Contact 609-421-6100.
4. Burlington County surplus list (OPRA confirmation): no OPRA request to Burlington County Sheriff specifically confirming it does not maintain a surplus-funds list was retrieved. Analogized from Bergen County confirmed precedent.
5. Full list of online-auction-enabled municipalities: only Florence, Pemberton, Willingboro (newjerseytaxsale.com), and Burlington City (pvone.io) have been confirmed via direct fetches. Other municipalities may use in-person formats or different platforms. The county’s 40-municipality Tax Collector directory should be consulted to determine each municipality’s current platform.
6. Florence Township sale date: the retrieved source stated “July 17, 2025” for the 2026 tax sale — this may be a typographical anomaly on the township website; verify with Florence Township Tax Collector at 609-499-2525 before relying on it.
7. GIS parcel viewer availability: the Burlington County Interactive Maps page lists many layers as “currently offline”; verify current operational status of the ArcGIS parcel viewer before directing users to it.

cross_links: new-jersey, surplus-funds, right-of-redemption, third-party-recovery-rules, sheriff-sale, treasurer-sale, due-process-notice, tyler-v-hennepin-county, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property

changelog:

• 2026-06-02: Initial research draft. All C0–C7 modules populated from direct fetches of official Burlington County sources: Sheriff’s Office (James H. Kostoplis; 609-265-5127; Foreclosure@co.burlington.nj.us; CivilView platform confirmed with 85 active listings and June–August 2026 sale dates; 20% standard deposit / 3.5% CWPP deposit confirmed via N.J.S.A. 2A:50-64; CWPP registration procedure confirmed), NJ Courts Burlington Vicinage (Assignment Judge Cook; General Equity ext. 38097; Civil ext. 38091), SCCO Trust Fund (Trenton address, 609-421-6100, SccoTrustfund.Mailbox@njcourts.gov, R. 4:64-3 and 4:57-2 confirmed), Burlington County Clerk (50 Rancocas Road, 609-265-5122, PRESS portal confirmed), Board of Taxation (Donn Lamon, 609-265-5056), four municipalities confirmed with specific platforms (Florence, Pemberton, Willingboro on newjerseytaxsale.com; Burlington City on pvone.io), sheriff deed recording fees confirmed ($45 +$10/page for deeds; $35 +$10/page for TSCs), GIS contact confirmed. 7 needs_verification items flagged.

▸ For Investors / Operators — Burlington County has no county-level tax sale — all 40 municipalities conduct independent TSC sales (platforms include newjerseytaxsale.com and pvone.io). The Burlington County Sheriff (James H. Kostoplis; 609-265-5130; CivilView platform) conducts mortgage foreclosure and post-P.L.-2024-c.39 judicial tax-cert sales; 85 active sheriff-sale listings were confirmed through August 2026 at salesweb.civilview.com (countyId=3). Standard deposit is 20% (cash capped at $2,000); CWPP-eligible buyers pay a reduced 3.5% deposit with 90 business days to close. Properties are advertised in two newspapers for four consecutive Thursdays; the sheriff may adjourn up to two times per case. After acquiring a TSC, record it at the Burlington County Clerk’s office ($35 first page + $10/page) within ~90 days.

▸ For Former Owners — Burlington County surplus from sheriff’s sales and post-P.L.-2024-c.39 judicial/Internet tax-cert sales is held by the NJ Superior Court Trust Fund Unit (Richard J. Hughes Justice Complex, P.O. Box 971, Trenton, NJ 08625-0971; 609-421-6100; SccoTrustfund.Mailbox@njcourts.gov) — not by Burlington County. To claim, file a motion (R. 4:64-3) in the Burlington Vicinage foreclosure docket (49 Rancocas Road, Mount Holly; General Equity ext. 38097); non-parties to the judgment file with the Chancery Judge directly. Funds escheat to NJ Treasury Unclaimed Property Administration after 10 years of inactivity (N.J.S.A. 46:30B-41). Search for escheated funds via the NJ Courts annual escheat notice listing Burlington County “BUR-” docket numbers.

Disclaimer: This page is legal information, not legal advice. Tax-foreclosure and surplus-recovery law changes frequently; verify every fact against the cited primary sources before acting, and consult a licensed New Jersey attorney before relying on any information on this page. Last verified: 2026-06-02.