Hudson County, New Jersey — Tax Sale & Surplus Procedure

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

C0. Identity

• County seat: Jersey City · Population: ~724,000 (most densely populated county in NJ) · Recording unit: county (one of NJ’s 21 counties; deeds and mortgages recorded at the Hudson County Register of Deeds, not a Clerk of Court). (hcnj.us)
• FIPS: 34017
• Parent legal framework: new-jersey (Tax Sale Law, N.J.S.A. Title 54 ch. 5; P.L. 2024, c.39 surplus-reform; Fair Foreclosure Act, N.J.S.A. 2A:50-53 et seq.).
• Municipalities (12): Bayonne City, East Newark Borough, Guttenberg Town, Harrison Town, Hoboken City, Jersey City, Kearny Town, North Bergen Township, Secaucus Town, Union City, Weehawken Township, West New York Town. Tax sales are conducted by each municipality’s tax collector — not by the county. (publicrecords.netronline.com; NJ DLGS)

C1. Local Tax Sale

CRITICAL NJ DISTINCTION: In New Jersey, tax-lien certificates (not deeds) are sold by each municipality’s tax collector — not by the county. Hudson County has 12 separate municipal tax collectors, each of whom schedules and conducts their own annual tax sale. The county plays no direct role in municipal tax sales. See new-jersey for the statutory framework (bid-down interest from 18%; premium mechanism; 2-year foreclosure hold). The county sheriff conducts only mortgage-foreclosure sales and court-ordered judicial sales (including post-reform Internet/sheriff auction of tax-lien certificates under P.L. 2024, c.39).

Municipal tax collectors for Hudson County (2025 directory):

(Source: Hudson County Tax Collectors 2025 — hcnj.us PDF; publicrecords.netronline.com)

• Conducts own sale? Yes — each municipality separately. · Platform: varies by municipality; no single county-wide online platform confirmed. Bayonne’s April 2025 sale was conducted in-person at the Tax Collector’s office (630 Avenue C, Bayonne) by Rosemarie N. Martinez-Kufta, CTC. (bayonnenj.org tax-sale notice) Platform status for other Hudson municipalities is needs_verification — contact individual tax collectors.
• Calendar: at least one annual sale per municipality per NJ law; no fixed county-wide date. Bayonne held its 2025 sale on April 16, 2025 at 4:30 PM (in-person). The Tax Collectors & Treasurers Association of NJ (tctanj.org/cn/webpage.cfm?tpid=14659) lists upcoming sales — no Hudson County municipalities appeared in results at time of research, meaning advance notices may not have been posted there; check individual municipal sites or contact tax collectors directly.
• Rate within statutory range: statutory max 18%; municipal collectors determine their rate within the statutory band. No Hudson County-specific cap identified. (See new-jersey for mechanics.)
• Registration / deposit: winning bidder pays the municipality immediately at close of sale; no pre-registration deposit required (statutory framework). Contact the specific municipal tax collector for any municipality-specific requirements.
• Delinquent list location: each municipality publishes its own delinquent list; no county-wide aggregator confirmed. Check individual municipal websites or the TCTANJ site. The Hudson County Board of Taxation parcel database at taxrecords-nj.com (select Hudson County) allows searching assessment and tax records by municipality. (hcnj.us Board of Taxation)

Sheriff (mortgage foreclosure + post-reform judicial tax-cert) sales:

• Platform: SalesWeb / CivilView (Tyler Technologies) — salesweb.civilview.com/Sales/SalesSearch?countyId=10. This is the official Hudson County Sheriff’s Office listing platform, updated hourly M–F 8am–4pm (76 active listings as of 2026-06-02).
• Calendar: twice monthly on Thursdays at 2:00 PM, with registration from 1:00 PM–2:00 PM. 2026 dates (per official site): January 8 & 22, February 5 & 19, March 5 & 19, April 9 & 23, May 7 & 21, June 11 & 25, July 16 & 30, August 13 & 27, September 10 & 24, October 8 & 22, November 5 & 19, December 10. Sales adjourn if not complete by 4:30 PM.
• Venue: Room 201B, Hudson County Administration Building, 595 Newark Avenue, Jersey City, NJ 07306. (hudsoncountysheriff.com/foreclosures-sales)
• Deposit: minimum 20% of winning bid in certified or cashier’s check, paid immediately after the sale closes. Checks must not be older than 90 days. Cash and personal checks are prohibited.
• Balance due: days 11–30 post-sale; 6.5% interest accrues from day 11. The first 10 days are the defendant’s redemption/objection window (R. 4:65-5) — balance cannot be paid and no interest accrues during that period.
• Bidding increments: $5,000 minimum initially;$2,000 increments after the plaintiff stops bidding. (Sources: hudsoncountysheriff.com/foreclosures-sales; salesweb.civilview.com)

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

• Where/how to redeem (tax lien): redemption before foreclosure is made through the municipal tax collector of the municipality where the property is located (each of the 12 municipalities above). The collector computes the amount: certificate amount + bid interest (≤18%) + the 2/4/6% penalty + subsequent taxes paid + costs. See new-jersey for the statutory formula.
• Once a foreclosure action is filed: any redemption or intervention must occur through the Superior Court (Chancery Division) action, per Simon v. Cronecker, 189 N.J. 304, 915 A.2d 489 (2007) — a third-party investor may redeem a TSC after foreclosure only by timely intervening in the action and paying the owner more than nominal consideration. Contact Hudson County Superior Court Civil Division: (201) 748-4400.
• Local fees: no Hudson County-specific surcharge identified above the statutory formula. needs_verification.
• Deviations from state default: none identified. Hudson follows the statewide Tax Sale Law framework. See new-jersey §§ 54:5-32, 54:5-86.

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

BUSINESS-CRITICAL. Two categories of surplus arise in Hudson County: (1) surplus from mortgage-foreclosure sheriff’s sales and (2) surplus from judicial/Internet tax-certificate foreclosure sales under the post-P.L.-2024-c.39 reform. Both deposit with the NJ Superior Court Trust Fund. There is no county-level surplus fund; all funds flow to the state-administered Trust Fund.

• Claim filing venue:

  • Surplus from Hudson County sheriff’s (mortgage) or judicial tax-cert sales is deposited by the sheriff into the Superior Court Trust Fund, administered by the Superior Court Clerk’s Office Trust Fund Unit in Trenton (statewide unit — not a county-level office).
  • Trust Fund Unit contact:
    • Phone: 609-815-2900 ext. 54200 (confirmed from NJ Courts official 2026 escheat notice — this is the authoritative number)
    • Email: SCCOTrustFund.mailbox@njcourts.gov
    • Location: Richard J. Hughes Justice Complex, Trenton, NJ
  • Hudson County Superior Court (local courthouse, handles the underlying foreclosure docket): 595 Newark Avenue / 583 Newark Avenue, Jersey City, NJ 07306. Phone: (201) 748-4400. (Sources: njcourts.gov — Trust Fund escheat notice 2026; friscialaw.com — NJ Superior Court Trust Fund)

• Claim procedure: pursuant to N.J. Court Rules 4:64-3 and 4:57-2, a claimant files a motion with the Superior Court in the county where the foreclosure docket is pending (Hudson County, in this case), demonstrating entitlement and requesting an order for distribution. The Trust Fund Unit verifies the balance and processes the payment upon court order. Consulting an attorney is advised for the motion practice. (scura.com — Filing a Motion for Surplus Funds; friscialaw.com)

• Claim form: no single state-prescribed surplus-claim form published as a fillable PDF was confirmed retrieved; the claim is by motion practice in the Superior Court (see NJ Court Rules 4:64-3, 4:57-2). needs_verification (check NJ Courts eCourts portal for any current form).

• Local deadline notes: claimants typically have up to 10 years from the date of the foreclosure sale before funds are presumed abandoned and escheated to the State under N.J.S.A. 46:30B-41. The NJ Courts publish annual escheat notices listing docket numbers with Trust Fund balances scheduled to transfer to the State — see njcourts.gov notices. Parties must file a motion + proposed court order with the Trust Fund Unit before the escheat date to prevent loss of funds. (Sources: friscialaw.com — Unclaimed Surplus NJ; njcourts.gov — escheat notice 2026)

• Unclaimed list published? Yes — the NJ Courts publish annual notices listing Trust Fund docket numbers with balances scheduled to escheat. These notices are statewide and not organized by county; Hudson County dockets appear by their docket number in the combined list. (njcourts.gov — Notice re: 2026 escheat; njcourts.gov — Notice re: 2025 escheat)

• Contact (Trust Fund Unit):

  • Phone: 609-815-2900 ext. 54200
  • Email: SCCOTrustFund.mailbox@njcourts.gov
  • Hudson County Superior Court (local Civil Division, General Equity): (201) 748-4400 ext. 60110

▸ For Investors / Operators — Hudson County has no single tax-lien sale; each of its 12 municipalities runs its own annual certificate sale (see C1 table for contacts). The main county-level auction is the Hudson County Sheriff’s sale (mortgage foreclosure and post-P.L. 2024, c.39 judicial tax-cert sales), held twice monthly on Thursdays at 2:00 PM in Room 201B, 595 Newark Avenue, Jersey City, listed on SalesWeb/CivilView (countyId=10). The 20% deposit by certified/cashier’s check is required immediately at hammer; balance is due days 11–30 with 6.5% interest accruing from day 11. Tax-lien certificates must be recorded with the Hudson County Register of Deeds (Jeffrey Dublin, 257 Cornelison Ave.) within ~90 days.

▸ For Former Owners — Surplus from Hudson County sheriff’s sales is deposited with the NJ Superior Court Trust Fund Unit in Trenton (609-815-2900 ext. 54200; SCCOTrustFund.mailbox@njcourts.gov). Claims are made by motion under NJ Court Rules 4:64-3 and 4:57-2 in the Hudson County Superior Court Chancery Division (583–595 Newark Avenue, Jersey City; (201) 748-4400). Claimants have up to 10 years before funds are presumed abandoned under N.J.S.A. 46:30B-41; NJ Courts publish annual escheat notices listing docket numbers approaching that deadline.

C4. Offices & Contacts

Note: Hudson County does not have a standalone “Clerk of Court” for recording purposes — the County Register of Deeds (Jeffrey Dublin) handles instrument recording, and the Superior Court Clerk (state-level) handles court filings. The Surrogate handles probate/estate matters. The County Clerk (a separate elected office at 257 Cornelison Ave., 4th Floor, Jersey City) handles elections, passports, notary filings, and business records but does NOT handle deed recording or foreclosure surplus. (hudsoncountyclerk.org)

C5. Local Procedure Notes

• 12 separate municipal tax sales. The single most important Hudson County operational fact: each of the county’s 12 municipalities runs its own tax-lien certificate sale. A Hudson County-wide tax sale list does not exist. Investors must monitor each of the 12 municipalities individually. Start with the TCTANJ site (tctanj.org/cn/webpage.cfm?tpid=14659) and each municipality’s tax collector site.
• No county-wide online tax-sale platform confirmed. Bayonne confirmed in-person sales as of April 2025 (Rosemarie N. Martinez-Kufta, CTC). Whether other municipalities use RealAuction, GovEase, or in-person bidding is needs_verification per municipality. Jersey City is the largest and highest-volume municipality (population ~295K); contact (201) 547-5124.
• Sheriff sale is the only county-level auction. Mortgage-foreclosure sheriff sales and court-ordered judicial/Internet tax-cert sales under P.L. 2024, c.39 are conducted by the Hudson County Sheriff (James M. Davis) on the CivilView/SalesWeb platform. These are the primary arena for surplus-recovery operations.
• 20% deposit at hammer. Sheriff’s-sale deposit is 20% by certified/cashier’s check immediately at sale close — higher than the statewide “varies by county” note in new-jersey. Cash and personal checks are not accepted. (Source: hudsoncountysheriff.com/foreclosures-sales)
• 10-day redemption window before balance is due. The 10-day post-sale objection period (R. 4:65-5) means the balance is due days 11–30; interest at 6.5% accrues starting day 11.
• TSC recording at the Register (not a Court Clerk). Under new-jersey, winning TSC buyers must record their certificate at the County Register within ~90 days. In Hudson County, this is the Hudson County Register of Deeds (Jeffrey Dublin), 257 Cornelison Ave., 2nd Floor — not a court clerk.
• Surplus route is statewide, not county-level. Surplus from all Hudson County sheriff’s sales is deposited with the NJ Superior Court Trust Fund Unit in Trenton, not retained locally. Claims require motion practice in the Hudson County Superior Court (Chancery Division). No county-level surplus office exists.
• Escheat published annually. NJ Courts publish statewide annual lists of Trust Fund balances approaching the 10-year escheat deadline. Hudson County dockets appear by docket number; claimants can verify with the Trust Fund Unit at 609-815-2900 ext. 54200 or SCCOTrustFund.mailbox@njcourts.gov.
• Key case law — redemption post-filing: Simon v. Cronecker, 189 N.J. 304, 915 A.2d 489 (2007): third-party investors cannot redeem a TSC at the collector’s office after foreclosure has been filed; intervention in the Chancery action is required.
• Key case law — surplus constitutionality: 257-261 20th Avenue Realty, LLC v. Roberto, 259 N.J. 417, 327 A.3d 1177 (2025): pre-2024 Tax Sale Law was unconstitutional to the extent it forfeited surplus equity without compensation; NJ recognizes a property right to surplus equity, and private TSC holders are state actors subject to the Takings Clause. This decision drove P.L. 2024, c.39 reform. See new-jersey for the full statutory/case analysis. (njcourts.gov opinion A-29-23)

C6. Records Access

• Register / deed search (TSCs, deeds, mortgages, lis pendens): acclaim.hcnj.us/AcclaimWeb/ — Hudson County Register Records Search (Acclaim system; party names, book/page, instrument number, lot/block, document type, date ranges). In-person search room: 257 Cornelison Ave., 2nd Floor, Jersey City, hours 9am–2pm M–F. (hudsoncountyregister.org)
• Tax assessment / parcel search: taxrecords-nj.com (select Hudson County, then municipality) — NJ-wide tax record portal for assessment data. Also the Tax Map Viewer at tmv.civilsolutions.biz referenced by the Hudson County Board of Taxation. (hcnj.us/finance/tax-assessments/board-of-taxation)
• GIS map: Hudson County GIS Hub — hudson-county-gis-hudsoncogis.hub.arcgis.com (ArcGIS Online; parcel layers, county maps). (Hudson County GIS ArcGIS Hub)
• Foreclosure sale listings (sheriff sales): salesweb.civilview.com/Sales/SalesSearch?countyId=10 — Hudson County sheriff foreclosure listings (Tyler Technologies / CivilView; updated hourly M–F 8am–4pm). (salesweb.civilview.com)
• NJ Courts foreclosure docket (eCourts): njcourts.gov/public/find-a-case/civil-and-foreclosure-public-access — search pending Hudson County Superior Court foreclosure cases by docket number, party name, or address.
• Tax payment (individual municipality): see tax collector websites per C1 table; no single county-wide payment portal. Jersey City uses taxes.cityofjerseycity.com.

C7. Meta

sources:

• {type: official_county, url: https://www.hudsoncountysheriff.com/foreclosures-sales, retrieved: 2026-06-02} — Hudson County Sheriff’s Office: sheriff name (James M. Davis), sale schedule (twice monthly Thursdays 2pm), venue (595 Newark Ave. Rm 201B), deposit rules (20% certified/cashier’s check immediately), bidding increments ($5K/$2K), interest rate (6.5% from day 11), balance due (days 11–30).
• {type: official_county_platform, url: https://salesweb.civilview.com/Sales/SalesSearch?countyId=10, retrieved: 2026-06-02} — Tyler Technologies CivilView SalesWeb: Hudson County foreclosure sale listings platform; confirmed active with 76 listings as of 2026-06-02; upcoming sales June 11, June 25, July 16, August 13, 2026.
• {type: official_county, url: https://www.hcnj.us/wp-content/uploads/2025/03/Hudson-County-Collectors-2025.pdf, retrieved: 2026-06-02} — Hudson County 2025 Tax Collectors directory (PDF; municipality/phone data corroborated via publicrecords.netronline.com).
• {type: official_county_secondary, url: https://publicrecords.netronline.com/directory/nj_numbers_hudson, retrieved: 2026-06-02} — NETROnline Hudson County municipality tax collector/assessor phones and websites (corroborating the 2025 directory).
• {type: official_municipal, url: https://www.bayonnenj.org/News/View/11976/tax-sale-notice, retrieved: 2026-06-02} — City of Bayonne official tax sale notice: April 16, 2025, 4:30 PM, in-person at 630 Avenue C, Tax Collector Rosemarie N. Martinez-Kufta CTC.
• {type: official_court, url: https://www.njcourts.gov/courts/vicinages/hudson, retrieved: 2026-06-02} — NJ Courts: Hudson County vicinage; Assignment Judge David B. Katz; courthouses at 583 and 595 Newark Ave., Jersey City; main phone (201) 748-4400; hours 8:30am–4:30pm M–F.
• {type: official_court, url: https://www.njcourts.gov/notices/notice-superior-court-trust-fund-money-deposit-scheduled-escheat-state-2026, retrieved: 2026-06-02} — NJ Courts: Trust Fund escheat notice 2026; Trust Fund Unit phone (609-815-2900 x54200) and email (SCCOTrustFund.mailbox@njcourts.gov) confirmed as authoritative.
• {type: official_court, url: https://www.njcourts.gov/notices/notice-superior-court-trust-fund-monies-scheduled-escheat-state-of-new-jersey-2025, retrieved: 2026-06-02} — NJ Courts: Trust Fund escheat notice 2025 (confirms annual published list practice).
• {type: official_court, url: https://www.njcourts.gov/public/directories/court-services/county-surrogates, retrieved: 2026-06-02} — NJ Courts surrogate directory: Tilo E. Rivas, Hudson County Surrogate, 595 Newark Ave. 4th Floor Rm 407, Jersey City, (201) 795-6378.
• {type: official_county, url: https://hudsoncountyregister.org, retrieved: 2026-06-02} — Hudson County Register of Deeds homepage: Jeffrey Dublin, Register; 257 Cornelison Ave. 2nd Floor, Jersey City, NJ 07302; (201) 395-4760; Hudsonregisters@hcnj.us; hours: cashier 9am–2pm, phone 8am–3:45pm M–F.
• {type: official_county, url: https://hudsoncountyregister.org/contact-us/, retrieved: 2026-06-02} — Hudson County Register of Deeds: address, phone, hours.
• {type: official_county_platform, url: https://acclaim.hcnj.us/AcclaimWeb/, retrieved: 2026-06-02} — Hudson County Register Records Search (Acclaim): deed/mortgage recording search portal; confirmed functional for party name, book/page, instrument number, lot/block, document type, consideration, and record date searches.
• {type: official_county, url: https://www.hcnj.us/finance/tax-assessments/board-of-taxation/, retrieved: 2026-06-02} — Hudson County Board of Taxation: 257 Cornelison Ave. 3rd Floor, Jersey City, (201) 395-6260; Tax Administrator Don Kenny.
• {type: official_court, url: https://www.njcourts.gov/system/files/court-opinions/2025/a_29_23.pdf, retrieved: 2026-06-02} — NJ Supreme Court opinion: 257-261 20th Avenue Realty, LLC v. Roberto, 259 N.J. 417, 327 A.3d 1177 (2025); surplus equity is constitutionally protected; private TSC holders are state actors.
• {type: law_firm_corroborating, url: https://www.friscialaw.com/nj-superior-court-trust-fund-where-your-surplus-funds-are-held/, retrieved: 2026-06-02} — Friscia & Associates: NJ Superior Court Trust Fund location, contact, N.J.S.A. 46:30B-41 10-year escheat.
• {type: law_firm_corroborating, url: https://www.scura.com/blog/filing-a-motion-for-surplus-funds-after-a-mortgage-foreclosure-in-new-jersey, retrieved: 2026-06-02} — Scura law: motion practice under Court Rules 4:64-3 and 4:57-2 for NJ surplus claims.
• {type: official_agency, url: http://www.nj.gov/dca/lgs/taxes/collection/elements_of_tax_sales_nj.shtml, retrieved: 2026-06-02} — NJ DLGS: all 566 municipalities conduct their own tax sales; framework inherited by new-jersey.

needs_verification:

• Platform (RealAuction, GovEase, in-person, or other) used by each of the 12 Hudson County municipalities for their own tax-lien sales — only Bayonne (in-person, 2025) confirmed. Jersey City, Hoboken, North Bergen, Union City, and others unverified.
• Whether a specific surplus-claim fillable form is available from NJ Courts eCourts for Hudson County Chancery Division filings (vs. purely motion-practice filing under NJ Court Rules 4:64-3 and 4:57-2).
• Hudson County-specific local fees or surcharges for redemption above the statutory formula (no surcharge identified; none expected under the statewide Tax Sale Law framework).

cross_links: new-jersey, surplus-funds, right-of-redemption, sheriff-sale, treasurer-sale, tyler-v-hennepin-county, third-party-recovery-rules

changelog:

• 2026-06-02 — Initial page. All C0–C7 modules populated from retrieved official sources. Sheriff sale platform, venue, deposit, and schedule fully sourced. Surplus Trust Fund venue and escheat list confirmed from NJ Courts official notices. 12-municipality tax-collector table sourced from hcnj.us 2025 PDF. Gaps flagged for municipal tax-sale platforms, Register name, and surplus motion form.
• 2026-06-02 — Gap-close pass: (1) Removed broken wiki-links simon-v-cronecker-2007 and 257-261-20th-avenue-realty-v-roberto-2025 (no case pages exist; replaced with inline plain-text citations and primary-source URLs); (2) Confirmed Register of Deeds name: Jeffrey Dublin (retrieved from hudsoncountyregister.org); (3) Confirmed Trust Fund Unit phone 609-815-2900 x54200 as authoritative (from official NJ Courts 2026 escheat notice); (4) Added Bayonne tax collector name Rosemarie N. Martinez-Kufta CTC (retrieved from official Bayonne tax-sale notice); (5) Added 2026 full sheriff sale calendar from hudsoncountysheriff.com; (6) Updated gap_score from 9 → 3 (all remaining points are Row 2 needs_verification).

▸ For Investors / Operators — Hudson County has no single tax-lien sale; each of its 12 municipalities runs its own annual certificate sale (see C1 table for contacts). The main county-level auction is the Hudson County Sheriff’s sale (mortgage foreclosure and post-P.L. 2024, c.39 judicial tax-cert sales), held twice monthly on Thursdays at 2:00 PM in Room 201B, 595 Newark Avenue, Jersey City, listed on SalesWeb/CivilView (countyId=10). The 20% deposit by certified/cashier’s check is required immediately at hammer; balance is due days 11–30 with 6.5% interest accruing from day 11. Tax-lien certificates must be recorded with the Hudson County Register of Deeds (Jeffrey Dublin, 257 Cornelison Ave.) within ~90 days.

▸ For Former Owners — Surplus from Hudson County sheriff’s sales is deposited with the NJ Superior Court Trust Fund Unit in Trenton (609-815-2900 ext. 54200; SCCOTrustFund.mailbox@njcourts.gov). Claims are made by motion under NJ Court Rules 4:64-3 and 4:57-2 in the Hudson County Superior Court Chancery Division (583–595 Newark Avenue, Jersey City; (201) 748-4400). Claimants have up to 10 years before funds are presumed abandoned under N.J.S.A. 46:30B-41; NJ Courts publish annual escheat notices listing docket numbers approaching that deadline.

Disclaimer: This page is legal information, not legal advice. Tax-foreclosure and surplus-recovery law changes frequently — particularly in New Jersey following P.L. 2024, c.39 and 257-261 20th Avenue Realty, LLC v. Roberto, 259 N.J. 417 (2025). Verify every fact against the cited primary sources and consult a licensed New Jersey attorney before acting. Last verified: 2026-06-02.