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Mercer County, NJ

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Mercer 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 Mercer 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 12 Mercer County municipalities conduct their own independent tax-lien-certificate (TSC) sales — there is no county-level tax sale aggregator or consolidated platform. Mercer County itself does not hold tax sales. The Mercer 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: Trenton, NJ 08650
  • Population: 387,340 (2020 Census, FIPS 34021) (U.S. Census Bureau QuickFacts — Mercer County, NJ)
  • Recording unit: county — deeds, mortgages, and TSCs recorded at the Mercer County Clerk’s Office, 209 South Broad Street (PO Box 8068), Trenton, NJ 08650-0068
  • FIPS: 34021
  • Number of municipalities: 12 (each conducts its own TSC sale): East Windsor, Ewing, Hamilton, Hightstown, Hopewell Borough, Hopewell Township, Lawrence, Pennington, Princeton, Robbinsville, Trenton, West Windsor
  • Parent legal framework: new-jersey

C1. Local Tax Sale

Municipal — not county — sales. Mercer County has 12 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 Mercer County bidding portal. Investors must monitor each municipality separately.

  • Conducts own county-level sale? No. Tax-lien-certificate (TSC) sales are conducted by each of the 12 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 platform (confirmed municipalities): At least two Mercer County municipalities use the newjerseytaxsale.com online platform (a RealAuction subdomain system):

  • Sale calendar: annually per municipality; commonly held in fall or December for the prior year’s delinquencies. Trenton (Dec. 15, 2025) and Ewing (Dec. 30, 2025) confirmed. Dates vary by municipality and year. (NJ DLGS)

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

  • Registration / deposit: varies by municipality. For Trenton (online): 10% deposit of total intended winnings, min. $1,000, via ACH transfer only; register on the platform. For other municipalities: contact the individual tax collector. (Trenton Journal)

  • TSC recording: successful bidder must record the TSC at the Mercer County Clerk within ~90 days of sale. Recording fee: $33 first page +$10 each additional page; municipality: $11 flat fee. (deeds.com — Mercer County Recorder)

  • Delinquent list location: each municipality publishes its own delinquent parcel list on the online platform or on the municipal website in advance of the sale. No single county-wide delinquent list exists. Individual parcel tax records can be searched via the Mercer County Board of Taxation. (mercercounty.org — Board of Taxation)

  • Sheriff sales (distinct from TSC sales): The Mercer County Sheriff conducts mortgage foreclosure sales and, post-P.L.-2024-c.39, court-ordered judicial or Internet tax-cert sales. Sales are held in-person, every other Wednesday at 2:00 PM at the Mercer County Civil Courthouse, 175 South Broad Street, Trenton, NJ 08650. The bi-weekly cadence has been in effect since January 10, 2024. The Sheriff’s Sale List is updated Mondays, Wednesdays, and Thursdays on the county website; sales are advertised every Tuesday in the Trenton Times and the Trentonian for four consecutive weeks prior to the initial sale date. (mercercounty.org — Sheriff’s Foreclosure Sale; sheriffiq.com — Mercer NJ)

  • Sheriff sale bidding: open auction format. Plaintiff’s attorney opens at $100; subsequent bids continue in $1,000 increments. Deposit: 20% of winning bid due immediately in cash, certified check, cashier’s check, or treasurer’s check. Balance due within 30 days of sale. Former owner has 10 calendar days to object/redeem post-sale (R. 4:65-5). (mercercounty.org — Sheriff’s Foreclosure Sale; metrickesq.com — Mercer County Sheriff Sale)

  • Sheriff sale advertising: posted at the Sheriff’s Office and published once a week for four consecutive Tuesdays in the Trenton Times and the Trentonian prior to the sale date. Upcoming sale notices are also posted on the county’s public legal notices page (per NJ S.B. 4654, effective March 1, 2026, all county public/legal notices appear on the official Mercer County website). (mercercounty.org — Public/Legal Notices)

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). Once a foreclosure action is pending in Superior Court, the party redeeming must intervene in the court action. (Simon v. Cronecker, 189 N.J. 304 (2007); new-jersey Module 2.)

  • Where to redeem a sheriff’s-sale property (post-sale): within the 10-day redemption/objection period under R. 4:65-5; redemption is through the court action. See new-jersey Module 4 for the mortgage-foreclosure reinstatement right under the Fair Foreclosure Act.

  • Local fees: no Mercer 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: mercercounty.org — Tax Collectors. Key examples:

    • Trenton (City): Constance Ludden, Tax Collector; 319 E State Street, Trenton, NJ 08608; (609) 989-3070; taxcollector@trentonnj.org; M–F 8:30 a.m.–3:30 p.m. (trentonnj.org — Division of Tax)
    • Princeton: 400 Witherspoon Street, Princeton, NJ 08540; (609) 924-1058; M–F 9 a.m.–5 p.m.
    • Hamilton Township: (609) 890-3896
    • For other municipalities, see the Board of Taxation directory above.

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

BUSINESS-CRITICAL for surplus-recovery operations. There are two distinct surplus streams in Mercer 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 Mercer County. Mercer County government does not maintain or publish a county-level surplus list.

(A) Mortgage Foreclosure Sheriff’s Sale Surplus

After a Mercer 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). Transfer takes up to two months after the sheriff’s sale. Former homeowners and junior lienholders claim their share by filing a motion in the Superior Court (Mercer County Civil Division; docket “MER-” prefix) citing N.J.S.A. 2A:50-37, R. 4:64-3, and R. 4:57-2. (friscialaw.com — NJ Superior Court Trust Fund)

(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.

Internet auction status for Mercer 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 Mercer County Sheriff has established a separate Internet auction mechanism is not confirmed from retrieved sources. needs_verification (P.L. 2024, c.39 — NJ Legislature)

Claim filing venue:

Note: The Mercer County Superior Court (Mercer Vicinage) processes the underlying foreclosure docket (MER prefix) at 175 South Broad Street, Trenton. Surplus funds themselves flow to the Trust Fund Unit at the Hughes Justice Complex (25 Market Street), not to the Mercer Vicinage civil courthouse.

Mercer Vicinage address (for filing motions to claim surplus): Mercer County Civil Courthouse, 175 South Broad Street, Trenton, NJ 08650 General Civil/General Equity: (609) 571-4200; Civil Division Manager ext. 74296; General Equity ext. 74314. (njcourts.gov — Mercer Court Offices)

Claim form: a motion (R. 4:64-3 or R. 4:57-2) filed with the court in the underlying foreclosure action. The Trust Fund Unit provides a practitioner’s guide. needs_verification (specific form name and PDF URL not confirmed from a retrieved NJ Courts page; 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 to NJ Treasury’s Unclaimed Property Administration. (metrickesq.com — Claiming Surplus Funds in NJ)
  • 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?

  • Mercer County level: No. Mercer County does not maintain a surplus-funds list; funds are held by the Superior Court Trust Fund in Trenton. needs_verification (no OPRA request or direct official confirmation retrieved for Mercer County specifically, but the statewide system applies uniformly — all NJ county sheriff surplus funds flow to the Trenton Trust Fund per N.J.S.A. 2A:50-37.)
  • State level (NJ Courts): The NJ Superior Court Trust Fund publishes an annual escheat notice listing all matters (by docket number, including Mercer County “MER-” dockets) scheduled to escheat in the upcoming year.
  • Escheat: 10 years of inactivity → presumed abandoned → escheats to NJ Treasury Unclaimed Property Administration under N.J.S.A. 46:30B-41. (friscialaw.com — NJ Superior Court Trust Fund)

Contact for surplus verification:

  • Trust Fund Unit: 609-421-6100 / SccoTrustfund.Mailbox@njcourts.gov
  • Mercer Sheriff Sales Office: (609) 989-6102, (609) 847-3965, or (609) 281-7212
  • Mercer Vicinage Civil Division: (609) 571-4200 ext. 74296

▸ For Investors / Operators — Mercer County has no county-level tax sale; monitor 12 independent municipal tax collectors separately. Confirmed online platforms: Trenton (trenton.newjerseytaxsale.com; 10% deposit min. $1,000 via ACH) and Ewing (ewing.newjerseytaxsale.com). The Mercer County Sheriff runs in-person mortgage-foreclosure sales every other Wednesday at 2:00 p.m. at 175 South Broad Street, Trenton, with a 20% deposit due immediately and the balance within 30 days. Mercer sheriff sales are not on the CivilView platform; verify the current sale list at the county’s Public/Legal Notices page (effective March 1, 2026) before attending. Under P.L. 2024, c.39, whether Mercer County Sheriff has established a statutory Internet auction for TSC judicial sales is unconfirmed — see new-jersey Module 3.

▸ For Former Owners — Surplus from Mercer County sheriff’s sales does not sit at the county level — funds are deposited with the NJ Superior Court Trust Fund Unit (25 Market Street, Trenton; 609-421-6100; SccoTrustfund.Mailbox@njcourts.gov). To claim, file a motion under Court Rules 4:64-3 or 4:57-2 in the existing foreclosure docket at the Mercer Vicinage Civil Courthouse (175 South Broad Street, Trenton; (609) 571-4200 ext. 74296). There is no hard filing deadline shorter than the 10-year escheat period under N.J.S.A. 46:30B-41, but act promptly; after escheat, funds move to the NJ Unclaimed Property Administration.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Mercer County Sheriff (mortgage foreclosure sales; judicial/Internet tax-cert sales; Civil Process)John A. “Jack” Kemler175 South Broad Street, Trenton, NJ 08650(609) 989-6111; Sales Office: (609) 989-6102 / 847-3965 / 281-7212mercercounty.org/government/sheriff
Mercer County Clerk (TSC recording; deed recording; land records)Paula Sollami Covello, Esq.209 South Broad Street (PO Box 8068), Trenton, NJ 08650-0068(609) 989-6998 (main); Recording: (609) 989-6466; Indexing: (609) 989-6476mercercounty.org/government/county-clerk
Mercer County Board of Taxation (assessment administration; municipal tax collector directory)—640 South Broad Street, Room 317, Trenton, NJ 08650-0068(609) 989-6704; email: botinquiry@mercercounty.orgmercercounty.org/government/board-of-taxation
Mercer County Superior Court — Mercer Vicinage (foreclosure dockets; motions to claim surplus)—175 South Broad Street, Trenton, NJ 08650(609) 571-4200; Civil Div. ext. 74296; General Equity ext. 74314njcourts.gov — Mercer
NJ Superior Court Trust Fund Unit (surplus deposit & withdrawal; statewide)—Richard J. Hughes Justice Complex, P.O. Box 971, Trenton, NJ 08625-0971 (hand delivery: 25 Market Street)609-421-6100njcourts.gov — SCCO

Note — no county Tax Collector: Mercer County does not have a county-level tax collector. Property taxes are collected by each of the 12 municipal tax collectors. The county’s role is assessment oversight (Board of Taxation) and deed recording (County Clerk). The full municipal tax collector directory is maintained at mercercounty.org/government/board-of-taxation/tax-collectors.

C5. Local Procedure Notes

  • Municipal sales — 12 independent processes: Mercer County’s 12 municipalities each run their own TSC sales. Investors must monitor individual municipal websites or contact municipal tax collectors directly. Confirmed online platforms: Trenton (trenton.newjerseytaxsale.com) and Ewing (ewing.newjerseytaxsale.com). Platform status for the remaining 10 municipalities is needs_verification.

  • Trenton as the county seat: the county courthouse, sheriff, and county clerk are all located in Trenton. Foreclosure actions for properties anywhere in Mercer County are filed with the Mercer Vicinage at 175 South Broad Street.

  • Sheriff sales — biweekly cadence (in-person, no online platform): Unlike several other NJ counties (e.g., Bergen on CivilView/Tyler Technologies), Mercer County sheriff sales are not conducted through an online platform as of the last-verified date. They are in-person sales at the Civil Courthouse. The Civil Process Division (Sheriff’s Sales Office) maintains the sale list updated M/W/Th. needs_verification (Mercer County has not appeared on CivilView’s active county roster; confirm directly with Sheriff’s Sales Office before attending.) (salesweb.civilview.com — county list retrieved 2026-06-02: Mercer County not listed)

  • Conditions of sale: plaintiff’s attorney opens at $100; subsequent bids in$1,000 increments. Buyer must sign Conditions of Sale and immediately pay 20% deposit (certified/cashier’s/treasurer’s check or cash). If buyer fails to comply, property is re-listed and buyer forfeits the deposit (to be disbursed by court order). (mercercounty.org — Sheriff’s Foreclosure Sale; sheriffiq.com)

  • Adjournments: homeowners are entitled to two adjournments of up to 30 days each by contacting the Sheriff’s Office. Plaintiff’s attorneys may also adjourn sales; always verify sale status before attending. Sale list updated M/W/Th on the county website. (metrickesq.com)

  • TSC recording at County Clerk: after purchase at a municipal sale, buyers must record the TSC at the Mercer County Clerk (209 South Broad Street) within ~90 days. E-recording is available via the NJ e-recording portal at njcountyrecording.com for eligible subscribers (title agencies, law firms, lenders). In-person recording hours: M–F 8:30 a.m.–4:30 p.m.; Wednesday extended until 6:45 p.m. (mercercounty.org — Land Records)

  • Surplus flows to Trenton Trust Fund: a common practitioner error is attempting to claim Mercer County foreclosure surplus at the county level. The funds are deposited with the Trenton Trust Fund Unit (25 Market Street); a motion is filed in the Mercer County foreclosure docket, but the check is issued from Trenton.

  • 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. Whether Mercer County Sheriff has established a statutory Internet auction mechanism is unconfirmed; absent that, only a judicial (sheriff’s) sale is available. See new-jersey Module 3.

  • Legal notices: Beginning March 1, 2026 (NJ S.B. 4654), all Mercer County public and legal notices — including upcoming sheriff sale listings — are published on the official county website. (mercercounty.org — Public/Legal Notices)

C6. Records Access

C7. Meta

  • parent_state: new-jersey
  • last_verified: 2026-06-02
  • confidence: 0.88
  • completeness_score: 0.85
  • gap_score: 6

sources:

needs_verification:

  • Online platform status for 10 of 12 municipalities: Only Trenton and Ewing confirmed using newjerseytaxsale.com. Hamilton, West Windsor, East Windsor, Princeton, Lawrence, Robbinsville, Hopewell Township, Hopewell Borough, Hightstown, and Pennington — their 2025–2026 tax sale platform, dates, and registration requirements have not been confirmed from retrieved official sources.
  • Mercer County Sheriff Internet auction (post-P.L.-2024-c.39): Whether the Mercer County Sheriff has established an Internet auction mechanism under N.J.S.A. 54:5-98.1 is unconfirmed. If not established, TSC equity-preservation demands can only be satisfied through a judicial (in-person sheriff’s) sale.
  • Claim form specifics (Trust Fund Unit): The NJ Courts SCCO page references a “Trust Fund Practitioner’s Guide” but a specific form number or PDF link for surplus withdrawal was not retrieved. Contact 609-421-6100 for current forms.
  • Mercer County surplus list (OPRA confirmation): No OPRA request or direct statement from Mercer County Sheriff confirming it does not maintain a surplus list was retrieved (though the statewide mechanism per N.J.S.A. 2A:50-37 applies uniformly).
  • County Clerk address discrepancy: deeds.com lists “240 W State St 6th floor” while other sources list “209 South Broad Street.” The 209 South Broad Street address is corroborated by the county clerk’s own announcement (via govdelivery.com) and multiple official government sources; the deeds.com entry may be outdated or reflect a mailing-only address. Verify at (609) 989-6466 before filing.
  • Sheriff sales online listings: the county website posts upcoming sales on the Public/Legal Notices page (as of March 1, 2026 per S.B. 4654) but no archived sale list URL independent of the county’s 403-blocking main site was retrieved.

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

changelog:

  • 2026-06-02: Initial research draft. C0–C7 modules populated from direct fetches and searches of official sources. Key facts confirmed: biweekly in-person sheriff sales at 175 S. Broad Street (every other Wednesday 2:00 PM, since Jan. 10, 2024); 20% deposit immediately; 30-day balance; open auction $100/$1,000 increments; two confirmed municipal TSC platforms (Trenton: trenton.newjerseytaxsale.com Dec. 15, 2025; Ewing: ewing.newjerseytaxsale.com Dec. 30, 2025); NJ Superior Court Trust Fund surplus mechanics confirmed (Trenton, 609-421-6100, N.J.S.A. 46:30B-41 10-year escheat, R. 4:64-3/4:57-2 motion procedure); County Clerk Paula Sollami Covello (209 South Broad Street, (609) 989-6998, Wednesday extended hours); Mercer Vicinage Civil Division (609) 571-4200; Mercer County NOT on CivilView platform. Five needs_verification items flagged; zero fabricated citations.

▸ For Investors / Operators — Mercer County has no county-level tax sale; monitor 12 independent municipal tax collectors separately. Confirmed online platforms: Trenton (trenton.newjerseytaxsale.com; 10% deposit min. $1,000 via ACH) and Ewing (ewing.newjerseytaxsale.com). The Mercer County Sheriff runs in-person mortgage-foreclosure sales every other Wednesday at 2:00 p.m. at 175 South Broad Street, Trenton, with a 20% deposit due immediately and the balance within 30 days. Mercer sheriff sales are not on the CivilView platform; verify the current sale list at the county’s Public/Legal Notices page (effective March 1, 2026) before attending. Under P.L. 2024, c.39, whether Mercer County Sheriff has established a statutory Internet auction for TSC judicial sales is unconfirmed — see new-jersey Module 3.

▸ For Former Owners — Surplus from Mercer County sheriff’s sales does not sit at the county level — funds are deposited with the NJ Superior Court Trust Fund Unit (25 Market Street, Trenton; 609-421-6100; SccoTrustfund.Mailbox@njcourts.gov). To claim, file a motion under Court Rules 4:64-3 or 4:57-2 in the existing foreclosure docket at the Mercer Vicinage Civil Courthouse (175 South Broad Street, Trenton; (609) 571-4200 ext. 74296). There is no hard filing deadline shorter than the 10-year escheat period under N.J.S.A. 46:30B-41, but act promptly; after escheat, funds move to the NJ Unclaimed Property Administration.

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.

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