Union County, New Jersey — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (tax-lien-certificate mechanics, redemption periods, surplus rights under P.L. 2024 c.39, case law) lives on the parent page → new-jersey. This page covers how Union County and its municipalities actually run it. Legal information, not legal advice. Last verified: 2026-06-02.

Critical NJ jurisdictional note — there is no “Union County tax sale.” New Jersey requires each of its 566 municipalities to conduct its own annual tax sale; Union County’s 21 municipalities each run their own sale through their own tax collector. The county role is (1) recording instruments at the County Clerk and (2) the County Sheriff, who conducts mortgage foreclosure sheriff’s sales (and, post-P.L. 2024 c.39, court-ordered Internet/sheriff’s sales of tax-lien certificates). Surplus from sheriff’s sales deposits with the Superior Court Trust Fund (statewide, Trenton). See new-jersey for the full statutory framework. (NJ DLGS – Elements of Tax Sales (PDF); ucnj.org – Municipalities)

C0. Identity

  • County seat: Elizabeth (most populous municipality; 2020 pop. 137,298)
  • Population: 575,345 (2020 Census; the state’s seventh-most-populous county) (Census QuickFacts — Union County NJ)
  • FIPS: 34039
  • Recording unit: county — deeds, tax-sale certificates, and foreclosure instruments record at the Union County Clerk’s Office, 2 Broad Street, Elizabeth, NJ 07207. (See C4.)
  • Municipalities (21): Berkeley Heights, Clark, Cranford, Elizabeth, Fanwood, Garwood, Hillside, Kenilworth, Linden, Mountainside, New Providence, Plainfield, Rahway, Roselle, Roselle Park, Scotch Plains, Springfield, Summit, Union Twp., Westfield, Winfield. Each has its own tax collector who conducts the annual municipal tax sale and handles redemption of tax-sale certificates (TSCs). (ucnj.org – Municipalities)
  • Parent legal framework: new-jersey — tax-lien-certificate regime, P.L. 2024 c.39 reform, N.J.S.A. Title 54 ch. 5, Fair Foreclosure Act (N.J.S.A. 2A:50-53 et seq.). Do not restate statutes here.

C1. Local Tax Sale

  • Conducts own sale? No county sale. Each of the 21 municipalities holds its own annual tax sale conducted by the municipal tax collector, not the county. This page identifies verified examples; operators must check each municipality individually. (NJ DLGS – Elements of Tax Sales (PDF))

  • Platform (verified examples):

    • Elizabeth (county seat): online auction at elizabeth.newjerseytaxsale.com (subplatform of the newjerseytaxsale.com system widely used across NJ municipalities; vendor identity needs_verification). 2026 sale date: June 8, 2026. (elizabethnj.org – Tax Sale)
    • Westfield: online electronic auction; 2025 sale held December 8, 2025 at westfield.newjerseytaxsale.com. Tax Collector, 425 East Broad St, Westfield NJ 07090, 908-789-4040. (Westfield NJ – 2025 Tax Sale)
    • Other municipalities use the same newjerseytaxsale.com subdomain pattern or conduct in-person sales; needs_verification for each remaining municipality’s current platform and 2026 sale date.
  • Calendar: At least one annual sale per municipality; commonly held in the fall/December for prior-year delinquencies, though some (e.g., Elizabeth) hold in June. Confirmed dates: Elizabeth June 8, 2026; Westfield Dec 8, 2025. needs_verification for remaining 19 municipalities. (NJ DLGS – Elements of Tax Sales (PDF))

  • Rate within statutory range: Statewide — bid-down from 18% max interest; no county-specific rate deviation found. See new-jersey §1. (NJ DLGS – Elements of Tax Sales (PDF))

  • Registration / deposit / bidder requirements: Set per municipality via the newjerseytaxsale.com platform (registration available on each municipal subdomain). No county-wide rules verified beyond the statewide framework (pay immediately at close; TSC recorded at County Clerk within ~90 days). needs_verification for municipality-specific deposit amounts and pre-registration windows.

  • Delinquent list location: Published per municipality, not county-wide. Examples: Elizabeth publishes notices via its Document Center at elizabethnj.org; Westfield lists delinquencies on westfield.newjerseytaxsale.com. needs_verification for each of the other 19 municipalities. (elizabethnj.org – Tax Sale; Westfield 2025 Tax Sale)

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

  • Where / how to redeem: Pay the municipal tax collector for the municipality where the parcel is located — not the county. For example:

    • Union Township Tax Collector: 1976 Morris Ave, Union NJ 07083, 908-851-8508, tax@uniontownship.com. (Union Township Tax Office)
    • Hillside: Tax Collector’s Office at hillsidenj.us.
    • Other municipalities: contact via ucnj.org/municipalities/ for each town’s tax-collector address and phone. Redemption remains available until final judgment is entered in the Superior Court foreclosure action. See new-jersey §2.
  • Local fees: Statutory formula only — redemption amount = certificate face amount + bid interest (≤18%) + 2/4/6% redemption penalty + subsequent taxes with interest + lawful costs. No county-level fee. Township of Union’s code confirms a $50 fee per calculation for requests beyond the first two per calendar year. (ecode360.com – Union Township TSC Redemption Calculation)

  • Deviations from state default: None found at the county level; substantive law is uniform statewide. needs_verification for any individual-municipality local ordinance.

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

▸ For Investors / Operators — There is no Union County tax sale — each of the 21 municipalities conducts its own annual tax-sale through its own tax collector, bidding down interest from 18% on the newjerseytaxsale.com platform (confirmed for Elizabeth, June 8, 2026; Westfield, Dec 8, 2025). The Union County Sheriff conducts mortgage-foreclosure sales bi-weekly (every other Wednesday at 2:00 p.m. at the Warinanco Ice Skating Center, 1 Park Dr, Roselle, NJ 07203); a 20% certified-fund deposit is required at the fall of the hammer, with balance due within 30 days. Note the Community Wealth Preservation Program (CWPP), effective Jan 12, 2024, which gives eligible parties a 3.5% deposit rate and 90 business days to pay. The Sheriff applies caveat emptor — no warranties on title or condition.

▸ For Former Owners — Surplus from Union County Sheriff mortgage-foreclosure sales (and post-P.L. 2024 c.39 tax-cert judicial sales) is deposited with the Superior Court Trust Fund in Trenton (P.O. Box 971, Trenton, NJ 08625-0971; 609-421-6100), not a county office. A motion under R. 4:57-2 must be filed in the Union County Superior Court Chancery/General Equity Division (2 Broad Street, Elizabeth, NJ 07207; 908-787-1650 ext. 22140) in the docket where the foreclosure was adjudicated. Funds remain in the Trust Fund for up to 10 years before escheating to the State Treasurer’s Unclaimed Property Administration under N.J.S.A. 46:30B-41; former owners retain a 10-day right of redemption after the sheriff’s sale.

OPERATIONS NOTE — BUSINESS-CRITICAL: Surplus from Union County mortgage foreclosure sheriff’s sales (and post-P.L.-2024-c.39 tax-cert judicial sales) is NOT held by the county. The Sheriff deposits surplus with the Superior Court Trust Fund, a statewide unit of the Superior Court Clerk’s Office located in Trenton. Claims are filed by motion with the court that entered the foreclosure judgment (Union County Superior Court, Chancery/General Equity Division, 2 Broad Street, Elizabeth, NJ 07207). The Trust Fund itself — where the money is held — is reached at the Trenton address below.

  • Claim filing venue:

    • Court where motion is filed: Union County Superior Court, Chancery / General Equity Division, 2 Broad Street, Elizabeth, NJ 07207; phone 908-787-1650 ext. 22140. (NJ Courts – Union Vicinage Offices)
    • Where funds are deposited / held: Superior Court Trust Fund (statewide), Richard J. Hughes Justice Complex, P.O. Box 971, Trenton, NJ 08625-0971; hand delivery: 25 Market Street, Trenton, NJ 08625. (NJ Courts – Superior Court Clerk’s Office)
  • Claim form / procedure: No standardized statewide surplus-claim form confirmed. Claimant files a motion in the Union County Superior Court (in the docket where the foreclosure was adjudicated) with proof of ownership / entitlement, and submits a proposed order to the Trust Fund Unit per R. 4:57-2. Trust Fund Unit verifies the proposed order before the motion is heard. (NJ Courts – SCCO Trust Fund) needs_verification — no direct primary-source URL to the official text of R. 4:57-2 was retrieved; existence confirmed by SCCO Trust Fund page and the 2025 escheat notice referencing this rule.

  • Trust Fund contact (statewide):

  • Local deadline notes:

    • Surplus from mortgage foreclosure: claimed under N.J.S.A. 2A:50-37; no hard statutory deadline confirmed beyond the 10-year dormancy period before escheat. See new-jersey §4.
    • Surplus from P.L. 2024 c.39 tax-cert sales: the demand to convert to a sale must be made before entry of final judgment; surplus thereafter claimed via the Trust Fund. See new-jersey §3.
  • Unclaimed-funds list published? Yes — partially. The NJ Courts publishes periodic escheat notices listing, by docket number and vicinage, Trust Fund matters with 10+ years of inactivity scheduled to escheat to the State Treasurer’s Unclaimed Property Administration under N.J.S.A. 46:30B-41. A 2025 notice confirmed two Union County (UNN) matters were scheduled to escheat: docket nos. UNN-L-002438-14 (State Farm Indemnity Co v. Vega et al) and UNN-P-001275-14 (In the Matter of Estate of Shirley Bishop, Deceased). (NJ Courts – 2025 Escheat Notice)

  • Escheat timeline: 10 years of inactivity from deposit; governed by N.J.S.A. 46:30B-41. Funds transfer to the State Treasurer’s Unclaimed Property Administration. (NJ Courts – 2025 Escheat Notice)

C4. Offices & Contacts

OfficeNameAddressPhoneURL
County Clerk (deed recording / land records)Joanne RajoppiMain: 2 Broad Street, Elizabeth, NJ 07207; Satellite: 300 North Ave E, Westfield, NJ 07090Main: 908-527-4787; Satellite: 908-654-9859https://ucnj.org/county-clerk/
Superior Court — Chancery/General Equity (foreclosure / surplus motions)Assignment Judge Lisa Miralles Walsh2 Broad Street, Elizabeth, NJ 07207908-787-1650 ext. 22140https://www.njcourts.gov/courts/vicinages/union
Superior Court Trust Fund (statewide — where surplus is deposited)SCCO Trust Fund UnitRichard J. Hughes Justice Complex, P.O. Box 971, Trenton, NJ 08625-0971; hand delivery: 25 Market Street, Trenton, NJ 08625609-421-6100https://www.njcourts.gov/courts/superior-court-clerks-office
Sheriff (conducts mortgage foreclosure sales)Peter D. Corvelli, Jr.10 Elizabethtown Plaza, Elizabeth, NJ 07207908-527-4478 / 908-527-4479 (foreclosure line); 908-527-4450 (main)https://ucnj.org/sheriff/functions/sheriffs-sale-information/
Surrogate’s CourtChristopher Hudak, Esq.2 Broad Street, Old Annex, 2nd Floor, Elizabeth, NJ 07207908-527-4280https://ucnj.org/surrogate/
Board of Taxation (assessment appeals only — does NOT conduct tax sales)President: John Del Sordi, Jr.; Tax Administrator: Christopher Duryee, MPA, CTA300 North Avenue East, Westfield, NJ 07090908-527-4775https://ucnj.org/board-of-taxation/
Municipal Tax Collectors (21 municipalities — redemption / tax-sale)Varies by municipalitySee ucnj.org/municipalities/Varieshttps://ucnj.org/municipalities/

Sources: Sheriff name/address/phone from ucnj.org/sheriff/; County Clerk name/address/phone/satellite-hours from ucnj.org/county-clerk/; Superior Court address/phone from njcourts.gov/courts/vicinages/union; Trust Fund from njcourts.gov/courts/superior-court-clerks-office; Surrogate from ucnj.org/surrogate/; Board of Taxation address/leadership from ucnj.org/board-of-taxation/.

C5. Local Procedure Notes

  • No county tax sale: Union County’s 21 municipalities each hold their own annual municipal tax sale through their own tax collector. Do not look to the county for a tax-sale calendar or delinquent list. (NJ DLGS – Elements of Tax Sales (PDF))

  • Sheriff’s sale schedule (mortgage foreclosure): Foreclosure sales are held at 2:00 pm at the Warinanco Ice Skating Center, 1 Park Dr, Roselle, NJ 07203. As of May 6, 2026, the schedule shifted from weekly to every other Wednesday (bi-weekly). Listings at https://salesweb.civilview.com/Sales/SalesSearch?countyId=15 (66 active listings as of June 2026; upcoming sale dates: June 3, June 17, July 1, July 15, July 29, August 12, August 26, 2026). (ucnj.org – Sheriff Sale Information; salesweb.civilview.com – Union County)

  • Sheriff’s sale deposit / payment: Standard bidders must pay a 20% deposit in certified funds at the fall of the hammer; balance due within 30 days. Maximum $500 cash; remainder in certified/cashier's checks. Minimum bid:$1,000 in $1,000 increments. Former owners retain a 10-day redemption right after the sale. (ucnj.org – Sheriff Sale Information)

  • Community Wealth Preservation Program (CWPP): Effective January 12, 2024. Eligible participants (defendants, next-of-kin, tenants, and nonprofit developers) pay only a 3.5% deposit of the original upset price with 90 business days to pay the balance. See cwppforms@ucnj.org for the current requirements document. needs_verification whether CWPP applies to court-ordered tax-cert judicial sales (post-P.L. 2024 c.39) in addition to standard mortgage foreclosure sales. (ucnj.org – Sheriff Sale Information)

  • Caveat emptor: The Union County Sheriff applies the caveat emptor rule to all foreclosure sales; title and property condition are not warranted by the Sheriff; no property inspections permitted pre-sale. (ucnj.org – Sheriff Sale Information)

  • TSC recording deadline: TSC buyers must record the certificate at the County Clerk within ~90 days of issuance. See new-jersey §1. (NJ DLGS – Elements of Tax Sales (PDF))

  • Vicinage 21: Union County is Vicinage 21 of the NJ Superior Court; all foreclosure actions are filed in this vicinage (uncontested matters may be centrally processed by the Office of Foreclosure in Trenton). (NJ Courts – Union Vicinage)

  • Deviations from state default: None found beyond the CWPP local program. Substantive law and surplus mechanics follow state law uniformly.

C6. Records Access

C7. Meta

  • sources:

  • needs_verification:

    • Identity of the vendor/company operating the newjerseytaxsale.com platform used by Elizabeth, Westfield, and likely other Union County municipalities for online tax sales.
    • 2026 tax sale dates, platforms, and delinquent list URLs for all 21 Union County municipalities except Elizabeth (June 8, 2026) and Westfield (Dec 2025).
    • Municipality-specific redemption contacts for all 21 municipalities beyond Union Township and Hillside (confirmed via web presence only).
    • Whether any Union County municipality conducts in-person rather than online tax sales in 2026.
    • Exact room/desk location within 2 Broad St for Chancery/General Equity intake of surplus motions (main address confirmed; specific room not retrieved).
    • Whether a standardized surplus-claim motion form or local Chancery Rule exists for Union County (Vicinage 21) surplus proceedings beyond R. 4:57-2.
    • Tax payment portals for all 21 municipalities beyond Union Township (WIPP).
    • Whether the Union County Sheriff’s CWPP program applies to tax-cert judicial sales (post-P.L. 2024 c.39) in addition to mortgage foreclosure sales.
    • Primary-source URL for the full text of R. 4:57-2 (NJ Court Rules); existence confirmed by SCCO Trust Fund page and 2025 escheat notice but no direct URL to official rule text retrieved.
  • cross_links: new-jersey, right-of-redemption, surplus-funds, third-party-recovery-rules, sheriff-sale, treasurer-sale, due-process-notice, tyler-v-hennepin-county

  • changelog:

    • 2026-06-02 — Initial population. Documented the structural reality: no county tax sale (21 municipal sales, each run by the municipal tax collector); Sheriff Corvelli conducts mortgage foreclosure sales bi-weekly at Warinanco Ice Rink (as of May 6, 2026), listed on CivilView salesweb.civilview.com; surplus deposited with SCCO Trust Fund in Trenton (not a county office); claim by R. 4:57-2 motion in Union County Superior Court Chancery; 10-year dormancy then escheats under N.J.S.A. 46:30B-41. Two verified municipal tax sale platforms: Elizabeth (June 8, 2026) and Westfield (Dec 8, 2025) on newjerseytaxsale.com. Key gaps: 19 of 21 municipalities’ 2026 sale dates/platforms unverified; vendor of newjerseytaxsale.com unidentified; R. 4:57-2 official text URL not retrieved.
    • 2026-06-02 (gap-close pass) — Fixed broken wiki-links (removed slugs 257-261-20th-avenue-realty-v-roberto-2025, simon-v-cronecker-2007, unclaimed-property — no target pages exist). Replaced dead NJ DLGS .shtml URL with working PDF at nj.gov/dca/dlgs/programs/tax_collector_docs/elements_of_tax_sales_nj.pdf. Removed secondary-source-only courtcaddy.com citation for R. 4:57-2; flagged needs_verification for official rule text URL; SCCO Trust Fund page remains primary citation for the R. 4:57-2 procedural reference. Corrected Board of Taxation address (271 N. Broad St Elizabeth → 300 North Ave E, Westfield NJ 07090) and updated leadership (John Del Sordi Jr., President; Christopher Duryee, Tax Administrator). Added Elizabeth 2026 sale date (June 8, 2026). Added CWPP effective date (Jan 12, 2024) and 10-day former-owner redemption right. gap_score: 14 → 9 (all remaining from Row 2 needs_verification only).

▸ For Investors / Operators — There is no Union County tax sale — each of the 21 municipalities conducts its own annual tax-sale through its own tax collector, bidding down interest from 18% on the newjerseytaxsale.com platform (confirmed for Elizabeth, June 8, 2026; Westfield, Dec 8, 2025). The Union County Sheriff conducts mortgage-foreclosure sales bi-weekly (every other Wednesday at 2:00 p.m. at the Warinanco Ice Skating Center, 1 Park Dr, Roselle, NJ 07203); a 20% certified-fund deposit is required at the fall of the hammer, with balance due within 30 days. Note the Community Wealth Preservation Program (CWPP), effective Jan 12, 2024, which gives eligible parties a 3.5% deposit rate and 90 business days to pay. The Sheriff applies caveat emptor — no warranties on title or condition.

▸ For Former Owners — Surplus from Union County Sheriff mortgage-foreclosure sales (and post-P.L. 2024 c.39 tax-cert judicial sales) is deposited with the Superior Court Trust Fund in Trenton (P.O. Box 971, Trenton, NJ 08625-0971; 609-421-6100), not a county office. A motion under R. 4:57-2 must be filed in the Union County Superior Court Chancery/General Equity Division (2 Broad Street, Elizabeth, NJ 07207; 908-787-1650 ext. 22140) in the docket where the foreclosure was adjudicated. Funds remain in the Trust Fund for up to 10 years before escheating to the State Treasurer’s Unclaimed Property Administration under N.J.S.A. 46:30B-41; former owners retain a 10-day right of redemption after the sheriff’s sale.


Legal information, not legal advice. This page summarizes local operational procedure and inherits its legal framework from new-jersey. Verify every fact against the cited official source before acting. Last verified: 2026-06-02.